单因素敏感性分析对照表

1、单因素敏感性分析对照表表:10-10序号项目单位当经营收入下降 10%时基本方案当经营成本上升 10%时1生产期平均年利润总额万元163.35305.83195.552生产期平均年利税总额万元316.15485.15366.293投资利润率%19.9237.323.854投资利税率%38.5559.1644.675销售利润率%10.7418.111.576盈亏平衡点%38.5524.6833.347全部投资所得税前财务指标7.1内部收益率%30.585034.817.2净现值（1C=12%）万元552.771395.96743.337.3投资回收期年5.253.374.618全部投资所得税后财

2、务指标8.1内部收益率%20.0531.6127.368.2净现值（1C=12%）万元311.07947.01453.998.3投资回收期年6.514.075.699贷款偿还期年2.68建 设 进 度 示 意 表附表：3时间项目第 1 月 第 2 月 第 3 月 第 4 月 第 5 月 第 6 月 第 7 月 第 8 月 第 9 月第 10月第 11月第 12月前期工作申请立项可行性研究报告编制初步设计初步设计审批施工图设计可行性研究报告审批施工期施工准备期建筑工程施工室外工程施工设备订货设备购置安装竣工投产产品方案表表：3序号产品名称项目工程 t/a产品规格销售方式预期价格（元）备注1滩枣8

3、00吨1kg454g5kg13kg自销14元/袋6.36元/袋1.4 万元/t2空心枣、枣片100吨300g 250g自销3元/袋3.6元/袋1.35 万元/t3香酥枣100吨300g自销4.5元/袋1.35 万元/t4贡枣200吨454g自销8.17元/袋1.5 万元/t主要财务指标表 1-2单位：万元序号项目单位指标备注1生产期平均年利润总额万元305.832生产期平均年利润总额万元485.153投资利润率%37.34投资利税率%59.165销售利润率%18.16盈亏平衡点%24.687全部投资所得税前财务指标7.1内部收益率%507.2净现值（IC=12%）万元1395.967.3投资回

4、收期年3.378全部投资所得税后财务指标8.1内部收益率%31.618.2净现值（IC=12%）万元947.018.3投资回收期年4.099贷款偿还期年2.68贷款偿还计算表(所得税后)表 1012单位：万元年份项目123451、年初贷款累计2802802、本年贷款额2803、本年应计利息8.4288.44、本年还本付息8.48.44.1、还本2804.2、付息8.48.45、年未贷款累计额28006、本年可用于还款资金205.56205.566.1、应付利润190.12190.126.2、折旧费5.65.66.3、待摊费9.849.84说明：利率以年 3%计算；贷款偿还期为 2.68 年。总

5、 成 本 费 用 表表：106 单位：万元序号建设期达产期合 计123456789101112131415100%100%100%100%100%100%100%100%100%100%100%100%100%100%1原辅材料792.08792.08792.08792.08792.08792.08792.08792.08792.08792.08792.08792.08792.08792.0811089.122燃料及动力82.6682.6682.6682.6682.6682.6682.6682.6682.6682.6682.6682.6682.6682.661157.243工资及福利费57.4

6、657.4657.4657.4657.4657.4657.4657.4657.4657.4657.4657.4657.4657.46804.444修理费4.924.924.924.924.924.924.924.924.924.924.924.924.924.9268.885折旧费9.849.849.849.849.849.849.849.849.849.849.849.849.849.84137.766管理费11.4911.4911.4911.4911.4911.4911.4911.4911.4911.4911.4911.4911.4911.49160.867借款利息8.48.48.48.4

7、33.68待摊费用5.65.65.65.65.65.65.65.65.65.6569销售费用240240240240240240240240240240240240240240336010总成本费用1212. 45 1212. 451212. 451212. 451204.051204.051204.051204.051204.051204.051198.451198.451198.451198.4516867.910.1 可变成本1114.741114.741114.741114.741114.741114.741114.741114.741114.741114.741114.741114.

8、741114.741114.7415606.3610.2 固定成本97.7197.7197.7197.7189.3189.3189.3189.3189.3189.3183.7183.7183.7183.711261.5411经营成本1188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.6116640.54年份生产负荷金额项目销售收入、总成本费用、税金及利润测算表表：107 单位：万元序号达产期合 计23456789101112131415100%100%10

9、0%100%100%100%100%100%100%100%100%100%100%100%1销售收入16901690169016901690169016901690169016901690169016901690236602总成本费用1212.451212.451212.451212.451204.051204.051204.051204.051204.051204.051198.451198.451198.451198.4516867.93税金及附加179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.3

10、2179.32179.322510.483.1增值税166.04166.04166.04166.04166.04166.04166.04166.04166.04166.04166.04166.04166.04166.042324.563.2城市维护建设税(5%)8.38.38.38.38.38.38.38.38.38.38.38.38.38.3116.23.3教育费附加（3%）4.984.984.984.984.984.984.984.984.984.984.984.984.984.9869.724利润298.23298.23298.23298.23306.63306.63306.63306.

11、63306.63306.63312.23312.23312.23312.234281.62年份生产负荷金额项目现金流量表（全部投资）表：108单位：万元序号年份项目建设期达产期合计123456789101112131415生产负荷（%）1001001001001001001001001001001001001001001现金流入16901690169016901690169016901690169016901690169016902316.2424286.241.1销售收入1690169016901690169016901690169016901690169016901690169023660

12、1.2回收固定资产余值26.2426.241.3回收流动资金6006002现金流出1642042.49 1442.491442.49 1442.491444.591444.59 1444.59 1444.59 1444.591444.591445.99 1445.99 1445.99 1445.9920985.462.1固定资产投资1641642.2流动资金6006002.3经营成本1188.61 1188.61 1188.61 1188.61 1188.61 1188.611188.61 1188.61 1188.611188.611188.611188.61 1188.611188.611

13、6640.542.4销售税金及附加179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.322510.482.5所得税（25%）74.5674.5674.5674.5676.6676.6676.6676.6676.6676.6678.0678.0678.0678.061070.443净现金流量-164-352.49247.51247.51247.51245.41245.41245.41245.41245.41245.41244.01244.01244.01870.253300.784累

14、计净现金流量-164-516.49-268.98-21.47226.04471.45716.86962.271207.68 1453.091698.51942.51 2186.52 2430.53330.785所得税前净现金流量-164-277.93322.07322.07322.07322.07322.07322.07322.07322.07322.07322.07322.07322.07948.314371.226所得税前累计净现金-164-441.93-119.86202.21524.28846.351168.42 1490.49 1812.56 2134.632456.72778.77

15、 3100.84 3422.91 4371.22计算指标：所得税前：所得税后：财务内部收益率IRR50%IRR=31.61%财务净现值（I=12%）NPV=1395.96万元NPV=947.01 万元投资回收期3.37 年4.09年敏 感 性 分 析 表（全部投资）表：10-10-1当（经营收入）下降 10%时单位：万元序号年份项目建设期达产期合计123456789101112131415生产负荷（%）1001001001001001001001001001001001001001001现金流入15211521152115211521152115211521152115211521152115

16、212147.2421920.241.1销售收入15211521152115211521152115211521152115211521152115211521212941.2回收固定资产余值26.2426.241.3回收流动资金6006002现金流出1641982.25 1382.251382.25 1382.25 1382.25 1382.25 1382.25 1382.25 1382.25 1382.25 1382.25 1382.25 1382.25 1382.2520115.52.1固定资产投资1641642.2流动资金6006002.3经营成本1188.611188.611188.

17、611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.6116640.542.4销售税金及附加152.8152.8152.8152.8152.8152.8152.8152.8152.8152.8152.8152.8152.8152.82139.22.5所得税（25%）40.8440.8440.8440.8440.8440.8440.8440.8440.8440.8440.8440.8440.8440.84571.763净现金流量-164-461.25138.75138.75138.75138.7

18、5138.75138.75138.75138.75138.75138.75138.75138.75764.991804.744累计净现金流量-164-625.25-486.5-347.75-209-70.2568.5207.25346484.75629.5762.259011039.75 1804.745所得税前净现金流量-164-420.41179.59179.59179.59179.59179.59179.59179.59179.59179.59179.59179.59179.59805.832376.56所得税前累计净现金-164-584.41-404.82-225.23-45.6413

19、3.95313.54493.73672.72852.311031.91211.49 1391.08 1570.672376.5计算指标：所得税前：所得税后：财务内部收益率IRR=30.58%IRR=20.05%财务净现值（I=12%）NPV=552.77万元NPV=311.07万元投资回收期5.25 年6.51 年敏 感 性 分 析 表（全部投资）表：10-10-2当（经营成本）上升 10 %时单位：万元序号年份项目建设期达产期合计123456789101112131415生产负荷（%）1001001001001001001001001001001001001001001现金流入1690169

20、0169016901690169016901690169016901690169016901316.2424286.241.1销售收入16901690169016901690169016901690169016901690169016901690236601.2回收固定资产余值26.2426.241.3回收流动资金6006002现金流出1642127.11527.11527.11527.11527.11527.11527.11527.11527.11527.11527.11527.11527.11527.122143.42.1固定资产投资1641642.2流动资金6006002.3经营成本13

21、07.471307.47 1307.47 1307.47 1307.47 1307.47 1307.47 1307.47 1307.47 1307.47 1307.47 1307.47 1307.47 1307.4718304.582.4销售税金及附加170.74170.74170.74170.74170.74170.74170.74170.74170.74170.74170.74170.74170.74170.742390.362.5所得税（25%）48.8948.8948.8948.8948.8948.8948.8948.8948.8948.8948.8948.8948.8948.8968

22、4.463净现金流量-164-437.1162.9162.9162.9162.9162.9162.9162.9162.9162.9162.9162.9162.9789.142142.844累计净现金流量-164-601.1-438.2-275.3-112.450.5213.4376.3539.2702.18651027.91190.81353.72142.845所得税前净现金流量-164-388.21211.79211.79211.79211.79211.79211.79211.79211.79211.79211.79211.79211.79838.032827.36所得税前累计净现金-164

23、-552.21-340.42-128.6383.16294.95506.74718.53930.321142.111353.91565.69 1777.48 1989.212827.3计算指标：所得税前：所得税后：财务内部收益率IRR=34.81%IRR=27.36%财务净现值（I=12%）NPV=743.33万元NPV=453.99 万元投资回收期4.61 年5.69年损损益益表表表：10-9单位：万元序号年份生产负项金荷目额达产期合计23456789101112131415100%100%100%100%100%100%100%100%100%100%100%100%100%100%1经营

24、收入16901690169016901690169016901690169016901690169016901690236602销售税金及附加179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.322510.483总成本费用1212.451212.451212.451212.451204.051204.051204.051204.051204.051204.051198.451198.451198.451198.4516867.94利润总额298.23298.23298.23298.

25、23306.63306.63306.63306.63306.63306.63312.23312.23312.23312.234281.625弥补上年度亏损6应收税所得额298.23298.23298.23298.23306.63306.63306.63306.63306.63306.63312.23312.23312.23312.234281.627所得税74.5674.5674.5674.5676.6676.6676.6676.6676.6676.6678.0678.0678.0678.061070.448税后利润223.67223.67223.67223.67229.97229.97229

26、.97229.97229.97229.97234.17234.17234.17234.173211.189公积金（10%）22.3722.3722.3722.3723232323232323.4123.4123.4123.41321.1210公益金（5%）11.1811.1811.1811.1811.511.511.511.511.511.511.7111.7111.7111.71160.5611应付利润190.12190.12190.12190.12195.47195.47195.47195.47195.47195.47199.05199.05199.05199.052729.512未分配利

27、润190.12190.12190.12190.12195.47195.47195.47195.47195.47195.47199.05199.05199.05199.052729.513累计未分配利润190.12380.24570.36760.48955.951151.421346.891542.471737.831933.32132.352331.42530.452729.5资资 金金 来来 源源 及及 运运 用用 表表表：10-11单位：万元序年份达产期合计号生产负项金荷目额123456789101112131415100%100%100%100%100%100%100%100%100%100%100%100%100%1