项目可行性研究报告投资项目经济评价完整案例

1告经济评价一、项目基础数据7000万元。4、贷款及还贷方式还贷,经营期间每年偿还利息,计算期末一次性偿还27、其他指标选取: 工工资总额及附加费用以平 (1)工建费以2,750元/平方米(建筑面积)估算，为5500万元。 (2)水电征用费以400元/平方米(建筑面积)估算为800万元。 (3)设计费估算为200万元。 (4)动迁费估算为350万元。 (5)装潢费用以2,500元/平方米(建筑面积)估算，为5000万元。 (6)投资方向调节税以工建费的10%计算，为550万元。11、设备费中含:电扶梯费、变电所、中央空调、电话总机等费用，3 (1)电扶梯估算为500万元。 (2)变电所估算为300万元。 (3)中央空调估算为1,200万元。 (4)电话总机为100万元。12、固定资产折旧及摊销:固定资产折旧依据国家现行的《企业财务 产折旧，房屋平均折旧年限按40 4项目投资成本及费用构成估算表单位：万元序号123456789项目年份主体工程费用燃料动力工资及福利费修理费折旧费摊销费利息支出开发费管理费销售费12425.00680.00765.00350.001,876.780.00661.40467.50765.001,224.0300.00800.00900.00350.001,876.780.00661.4050.00900.001,440.0400.00800.00900.00350.001,876.780.00141.4050.00900.001,440.0500.00800.00900.00350.001,876.780.00621.4050.00900.001,440.0600.00800.00900.00350.001,876.780.0050.00900.001,440.0700.00800.00900.00350.001,876.780.0050.00900.001,440.0800.00800.00900.00350.001,876.780.0050.00900.001,440.0900.00800.00900.00350.001,876.780.0050.00900.001,440.000.00800.00900.00350.001,876.780.0050.00900.001,440.000.00800.00900.00350.001,876.780.0050.00900.001,440.000.00800.00900.00350.001,876.780.0050.00900.001,440.000.00800.00900.00350.001,876.780.0050.00900.001,440.000.00800.00900.00350.001,876.780.0050.00900.001,440.000.00800.00900.00350.001,876.780.0050.00900.001,440.0600.00800.00900.00350.001,876.780.0050.00900.001,440.000.00800.00900.00350.001,876.780.0050.00900.001,440.050000000000000000总成本费用8,314.69,078.18,558.18,038.17,416.77,416.77,416.77,416.77,416.77,416.77,416.77,416.77,416.77,416.77,416.77,416.7888888888888888固定成本4,315.74,666.74,666.74,666.74,666.74,666.74,666.74,666.74,666.74,666.74,666.74,666.74,666.74,666.74,666.74,666.7888888888888888可变成本3,998.94,411.43,891.43,371.42,750.02,750.02,750.02,750.02,750.02,750.02,750.02,750.02,750.02,750.02,750.02,750.0000000000000000经营成本4,676.55,440.05,440.05,440.05,440.05,440.05,440.05,440.05,440.05,440.05,440.05,440.05,440.05,440.05,440.0440.00000000000000006二、项目经济评价1、全部投资财务评价结果(见表一：全部投资财务现金流量表)AIRR.34%金3、项目清偿能力分析(见表二：借款还本付息表)7析表增加5%5%收入减少5%内部收益率34%41.88%8.86%注：五年FNPV(万元)注：五年FIRR(%)投资回收期(年)6978.166700.382665.039.88%37.60%累计净现值(万元)27523.0527245.2820225.5244-3%0%3%5%敏感性变动百分比30%25%20%15%10%5%-5%8万元，以生产能力利用率表示的盈亏平衡点(BEP)计算为：BEP=固定成本费用/(销售收入―变动成本―销售税金)×盈亏平衡图盈亏平衡图销售额定成本经营成本00%20%40%60%80%100%(额售销)元万三、财务评价结论3年;内部于行业基准值，投资回综合本投资项目盈利能力分析清偿能力分析和敏感性分析的结论，9表一：全部投资现金流量表单位：万元项目年份现金流入产品销售收入回收固定资产余值回收流动资金现金流出固定资产投资流动资金经营成本13,000.003,000.00215,300.015,300.022,699.12,000.01,975.274,676.50318,000.018,000.010,757.322.705,440.00418,000.018,000.010,606.05,440.00518,000.018,000.010,777.5,440.00618,000.018,000.010,982.5,440.00718,000.018,000.010,982.5,440.00818,000.018,000.010,982.5,440.00918,000.018,000.010,982.5,440.0018,000.018,000.010,982.5,440.0018,000.018,000.010,982.5,440.0018,000.018,000.010,982.5,440.0018,000.018,000.010,982.5,440.0018,000.018,000.010,982.5,440.0018,000.018,000.010,982.5,440.0018,000.018,000.010,982.5,440.0018,000.018,000.010,982.5,440.00销售税金及加所得税所得税后净现金流量所得税后累计净现金流量所得税前净现金流量所得税前累计净现金流量指标计算FNPV(万元)N(年)(静态)N(年)(动态)2,601.001,446.83-3,000.0-3,000.0-3,000.-10,39900.60-3,000.0-3,000.0-5,952.-8,952.所得税后8.34%27523.054.163,060.00934.407,242.90-3,156.9,177.30224.533,060.002,106.007,394.004,237.309,500.009,724.533,060.002,277.607,222.4011,459.9,500.0019,224.3,060.002,482.667,017.3418,477.49,500.0028,724.3,060.002,482.667,017.3425,494.9,500.0038,224.3,060.002,482.667,017.3432,511.9,500.0047,724.3,060.002,482.667,017.3439,529.59,500.0057,224.3,060.002,482.667,017.3439,529.59,500.0057,224.3,060.002,482.667,017.3439,529.59,500.0057,224.3,060.002,482.667,017.3439,529.59,500.0057,224.3,060.002,482.667,017.3439,529.59,500.0057,224.3,060.002,482.667,017.3439,529.59,500.0057,224.3,060.002,482.667,017.3439,529.59,500.0057,224.3,060.002,482.667,017.3439,529.59,500.0057,224.3,060.002,482.667,017.3439,529.59,500.0057,224.表二：借款还本付息表单位：万元序号112项目年份及本付息借本息期息借款应息还本1200304,000.0040.000.0004,000.0054,780.004,780.004,000.006789234付息还能力分配润旧销资金节资金资金0,299.20,299.,299.03.02.2489.000437.86.0889.002.70.9289.002,514.3382,514.334,813.342,514.3382,514.337,327.672,514.3382,514.3342.002,514.3382,514.332,514.3382,514.332,514.3382,514.332,514.3382,514.332,514.3382,514.332,514.3382,514.332,514.3382,514.332,514.3382,514.33,514.,514.表三：投资计划与资金筹措表单位：万元序号12项目年份投资期利息动资金筹措长期借款(本金及建设期利息)流动资金借款他短期借款12345678910…表四：资金来源与运用表单位：万元序号1项目年份1-24,384.0-31.0-48.0-58.00-600.23.0--700.23.0--800.23.0--900.23.0--00.23.0--00.23.0--00.23.0--00.23.0--00.23.0--00.23.0--00.23.0--23.0-------------------0------------02---------------息0-----------------0--------------40付利润----------------4,000.4,000.4,000.-----------3-4,914.4-4,914.472.079.41.744.088.760.788.120.14表五：折旧与摊销估算表单位：万元序号序号项目年份12345678910…1固定资产16891.001.1折旧费1876.781876.781876.781876.781876.781876.781876.781876.781876.781.2折旧费累计1876.783753.565630.337507.119383.8911260.6713137.4415014.2216891.001.3固定资产净值15014.2213137.4411260.679383.897507.115630.333753.561876.780.002无形资产0.002.1摊销费0.000.000.000.000.002.2摊销费累计0.000.000.000.000.002.3无形资产净值0.000.000.000.000.003递延资产500.003.1摊销费100.00100.00100.00100.00100.003.2摊销费累计100.00200.00300.00400.00500.003.3递延资产净值400.00300.00200.00100.000.004无形及递延资产净值400.00300.00200.00100.000.005无形及递延资产净值摊销费合计100.00100.00100.00100.00100.00表六：损益表单位：万元序号1234567收入税及附加本总额应纳所额得税22,601.8,314.4,384.4,384.3,060.9,078.4,060.8,558.6,381.6,381.2,106.5,060.8,038.6,901.6,901.2,277.6,060.7,416.7,523.7,523.2,482.7,060.7,416.7,523.7,523.2,482.8,060.7,416.7,523.7,523.2,482.9,060.7,416.7,523.7,523.2,482.,060.7,416.7,523.7,523.2,482.,060.7,416.7,523.7,523.2,482...007,416.787,523.227,523.222,482.66..007,416.787,523.227,523.222,482.66..007,416.787,523.227,523.222,482.66..007,416.787,523.227,523.222,482.66..007,416.787,523.227,523.222,482.66..007,416.787,523.227,523.222,482.6688润2,937.7.4,275.4,624.,040.5,040.5,040.5,040.5,040.56666692,937.7.4,275.4,624.,040.5,040.5,040.5,040.5,040.5666662,643.4.8.4,161.4,536.4,536.4,536.4,536.4,536.4,536.4,536.54,536.54,536.54,536.54,536.56.500000付利润----------------54826666664,096.4,600.7,121.1润596284表七：流动资金估算表单位：万元年份资产