百万只无公害肉兔养殖基地项目建设可行性研究报告书

10万亩原生态富硒茶基地建设项目可行性研究报告１２７~附表、附图附表主要经济评价汇总表主要财务指标经济评价指标序号项目单位投资金额备注序号项目指标（%）备注1一、投资总额万元4,766.941一、盈利能力指标21、固定资产投资万元4,266.9421、投资利润率9.43%32、流动资金投资万元500.0032、投资利税率13.52%4二、平均销售收入万元2,150.0043、财务净现值1,527.615三、平均总成本万元1,559.4854、财务内部收益率17.63%61、年均固定成本万元574.936二、清偿能力指标72、年均变动成本万元984.5571、投资回收期(年)6.298四、年均销售税金及附加万元18.7382、利息备付率8.469五、平均利润总额万元571.7993、偿债备付率1.9010六、年均所得税万元142.9510三、不确定性分析11七、年均税后利润万元428.84111、盈亏平衡点1,182.98固定资产投资汇总表.序号工程名称建筑工程设备购置运杂费安装工程其他费用合计固定资产投资2967.18622.5012.4518.67646.144266.941工程费用2967.18622.5012.4518.673620.801.1主要工程设备1980.00346.456.9310.392343.771.6辅助工程522.00109.602.193.29637.081.7公用工程189.600.000.00189.601.6环保工程275.58166.453.334.99450.352工程建设其它费用646.14646.142.1土地征购费165.73165.732.2办公及家具购置费8.408.402.4建设单位管理费35.6135.612.5工程勘察设计费103.85103.852.6联合试运转费12.4512.452.7生产人员培训费20.0420.042.8可行性研究费30.0030.002.9工程监理费60.0060.002.10基本预备费13.0713.072.11建设期利息157.50157.502.12涨价预备费39.4939.49固定资产--土建工程投资明细表单位:万元序号工程名称单位栋数建筑面积单位造价(元)建设投资备注每栋建设面积总建筑面积每期建设投资总投资1主要建筑559002475072.001980.001.1兔舍M25045022500800.0036.001800.001.7病兔隔离舍M254502250800.0036.00180.002辅助工程1525015700495.00522.002.1配电中心M21300300600.0018.0018.002.2饲料仓库M22300600600.0018.0036.00青饲料及精饲料各一栋2.3场区公用厕所M22150300600.009.0018.002.4厂外道路建设M220002000300.0060.0060.002.5场区内道路M211200012000300.00360.00360.002.6水泵房M21500500600.0030.0030.003公用工程21602160189.60189.603.1食堂M2112001200800.0096.0096.003.2宿舍M21200200800.0016.0016.003.3车库M21200200800.0016.0016.003.4围墙M21300300400.0012.0012.003.5大门M21500500800.0040.0040.003.6门卫室M21120120800.009.609.60固定资产--土建工程投资明细表（接上表）单位:万元序号工程名称单位栋数建筑面积单位造价(元)建设投资备注每栋建设面积总建筑面积每期建设投资总投资4环保工程65186518275.58275.58已折算为基底面积4.1一级调节池M31500500250.0012.5012.504.2水解酸化池M318383250.002.082.084.3加药池M311010250.000.250.254.4厌氧消化池M31450450650.0029.2529.254.5曝气池M31450450400.0018.0018.004.7污泥浓缩池M21225225600.0013.5013.504.9园区绿化M2140004000400.00160.00160.004.10粪污暂存池M21800800500.0040.0040.00合计248284912810322967固定资产—设备投资明细表单位:万元序号设备名称单位数量单价(元/台件)总投资额备注1主要设备35076346.451.1兔笼个8000200.00160.001.2产箱套3692220.0081.221.4下料斗个1169250.0058.461.5食槽个1169240.0046.772辅助工程8109.602.1输、配、变电设备（含变压器）套1180000.0018.002.2给排水管网套1150000.0015.002.3叉车台228000.005.602.4运输车辆台2180000.0036.002.5供热管网套1200000.0020.002.7消防设施套1150000.0015.003环保设施1227166.457.1机械格栅130000.003.007.2曝气机台285000.0017.007.3链条式刮泥机台1150000.0015.007.4螺旋推进式固体排放机台1100000.0010.007.5加药系统套118000.001.807.6回用水泵台55500.002.757.7罗茨风机台1050000.0050.007.8微孔曝气机个1200480.0057.607.9污泥回流泵台52600.001.307.1计算机自控系统套180000.008.00合计363110622.50流动资金投资估算表年份项目12345678910合计生产负荷（%）建设期60%100%100%100%100%100%100%100%100%流动资产192.00400.00400.00400.00400.00400.00400.00400.00400.003,392.00应收帐款72.00150.00150.00150.00150.00150.00150.00150.00150.001,272.00存货96.00200.00200.00200.00200.00200.00200.00200.00200.001,696.00原材料48.00100.00100.00100.00100.00100.00100.00100.00100.00848.00燃料12.0025.0025.0025.0025.0025.0025.0025.0025.00212.00在产品36.0075.0075.0075.0075.0075.0075.0075.0075.00636.00产成品24.0050.0050.0050.0050.0050.0050.0050.0050.00424.00其他现金24.0050.0050.0050.0050.0050.0050.0050.0050.00424.00其他48.00100.00100.00100.00100.00100.00100.00100.00100.00848.00流动负债32.4373.4173.4173.4173.4173.4173.4173.4173.41619.71应付帐款32.4373.4173.4173.4173.4173.4173.4173.4173.41619.71流动资金159.57326.59326.59326.59326.59326.59326.59326.59326.592,772.29自有流动资金流动资金本年度增加额159.57326.59326.59326.59326.59326.59326.59326.59326.592,772.29流动资金偿还-利息157.50157.50157.50157.50126.0094.5063.0031.50-945.00投资计划及资金筹措表序号年份项目12345678910合计生产负荷（%）0%60%100%100%100%100%100%100%100%100%1总投资4,424.44300.00200.004,924.441.1固定资产投资4,266.944,266.941.2建设期利息157.50-157.501.3流动资金-300.00200.00500.002资金筹措4,766.944,766.942.1自有资金2,266.942,266.942.1.1用于流动资金2.2借款2,500.002,500.002.2.1长期借款（本金及建设期利息）2,500.002,500.002.2.2流动资金借款2.2.3其他短期借款-销售收入及附加估算表单位：万元序号名称单位数量单价（元/只）销售收入备注1销售收入1,000,0002,500.001.1出栏商品兔只1000000.0025.002500.002销售税金及附加21.782.1城市建设税15.252.2教育费附加6.533增值税217.833.1销项税额363.253.2进项税额145.42总成本费用估算表序号项目年份12345678910合计生产负荷（%）建设期60%100%100%100%100%100%100%100%100%1外购原材料646.66877.76877.76877.76877.76877.76877.76877.76877.767,668.742外购燃料动力1.813.113.1126.753工资及福利费162.11270.18270.18270.18270.18270.18270.18270.18270.182,323.554修理费15.6026.0026.0026.0026.0026.0026.0026.0026.00223.605折旧费232.38232.38232.38232.38232.38232.38232.38232.38232.382,091.426摊销费18.4118.4118.4118.4118.4118.4118.4118.4118.41165.697利息支出157.50157.50157.50157.50157.50126.0094.5063.0031.50-945.008其他费用75.00125.00125.00125.00125.00125.00125.00125.00125.001,075.009管理费45.0075.0075.0075.0075.0075.0075.0075.0075.00645.0010销售费30.0050.0050.0050.0050.0050.0050.0050.0050.00430.0011总成本费用1,384.531,835.341,835.341,835.341,803.841,772.341,740.841,709.341,677.8415,594.7511.1固定成本586.00704.47704.47704.47672.97641.47609.97578.47546.975,749.2611.2可变成本798.531,130.871,130.871,130.871,130.871,130.871,130.871,130.871,130.879,845.4912经营成本901.241,302.051,302.051,302.051,302.051,302.051,302.051,302.051,302.0511,317.64外购种兔、饲料成本估算表单位:万元序号项目单位数量单价(元)总额备注1外购原材料997.761.1种兔购进头10,000120.00120.001.2青饲料吨8,084400.00323.361.2精饲料吨3,4651,600.00554.402辅助材料--3包装物--外购原材料费合计997.76外购原材料进项税额144.97外购燃料及动力估算表序号项目单位数量(立方)单价(元)总额备注1燃料费-1.1煤吨自产沼气2动力费3.112.1水万吨24.09-自取地表水2.2电万度4.380.713.11外购燃料及动力费合计3.11外购燃料和动力进项税额合计0.45固定资产折旧、无形资产及递延资产摊销费计算表序号项目年份建设期投产期达产期12345678910生产负荷（%）0601001001001001001001001001固定资产1370.302094.462818.623542.784266.944266.944266.944266.944266.944266.941.1折旧费232.38232.38232.38232.38232.38232.38232.38232.38232.381.2折旧费累计232.38464.76697.14929.521161.901394.281626.661859.042091.421.3固定资产净值1862.082353.862845.643337.423105.042872.662640.282407.902175.522无形资产165.73165.73165.73165.73165.73165.73165.73165.73165.73165.732.1摊销费18.4118.4118.4118.4118.4118.4118.4118.4118.412.2摊销费累计18.4136.8255.2373.6492.05110.46128.87147.28165.692.3无形资产净值147.32128.91110.5092.0973.6855.2736.8618.450.043递延资产0.003.1摊销费0.000.000.000.000.003.2摊销费累计0.000.000.000.000.003.3递延资产净值0.000.000.000.000.004无形及递延资产净值147.32128.91110.5092.0973.6855.2736.8618.450.045无形及递延资产净值摊销费合计18.4136.8255.2373.6492.05110.46128.87147.28165.69工资及福利费估算表项目合计计算期12345678910普通工人人数140140140140140140140140140140140人均年工资0001.201.20工资额1680.00168.00168.00168.00168.00168.00168.00168.00168.00168.00168.00技术工人人数1818181818181818181818人均年工资1.51.501.501.501.501.501.501.501.501.501.50工资额270.0027.0027.0027.0027.0027.0027.0027.0027.0027.0027.00中层管理人数66666666666人均年工资3.003.003.003.003.003.003.003.003.003.003.00工资额180.0018.0018.0018.0018.0018.0018.0018.0018.0018.0018.00高层管理人数33333333333人均年工资8.008.008.008.008.008.008.008.008.008.008.00工资额240.0024.0024.0024.0024.0024.0024.0024.0024.0024.0024.00工资总额2370.00237.00237.00237.00237.00237.00237.00237.00237.00237.00237.00福利费331.8033.1833.1833.1833.1833.1833.1833.1833.1833.1833.18合计2701.80270.18270.18270.18270.18270.18270.18270.18270.18270.18270.18项目财务净现金流量表项目经济效益计算分析期（10年）123456789101生产负荷（%）-60%100%100%100%100%100%100%100%100%2一、现金流入-1,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.005,175.523（一）产品销售收入1,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.004（二）回收固定资产余值-2,175.525（三）回收流动资金-500.006二、现金流出4,266.941,378.361,684.551,484.551,484.551,492.431,500.301,508.181,516.051,523.937（一）固定资产投资4,266.948（二）流动资金-300.00200.009（三）经营成本901.241,302.051,302.051,302.051,302.051,302.051,302.051,302.051,302.0510（四）销售税金及附加13.0721.7821.7821.7821.7821.7821.7821.7821.7811（五）所得税164.05160.72160.72160.72168.60176.47184.35192.22200.1012三、所得税后净现金流量-4,266.94121.64815.451,015.451,015.451,007.57999.70991.82983.953,651.5913四、累计所得税后净现金流量-4,266.94-4,145.30-3,329.85-2,314.40-1,298.95-291.38708.321,700.142,684.096,335.6814五、所得税前净现金流量-4,266.94285.69976.171,176.171,176.171,176.171,176.171,176.171,176.173,851.6915六、累计所得税前净现金流量-4,266.94-3,981.25-3,169.13-2,153.68-1,138.23-122.78884.791,884.492,876.316,535.78指标计算所得税后所得税前FIRR17%20.63%FNPV(万元)1527.812424.11利润及利润分配表 项目年份建设期投产期达产期合计12345678910生产负荷（%）0%60%100%100%100%100%100%100%100%100%1销售收入1,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.002,500.0021,500.002销售税金及附加13.0721.7821.7821.7821.7821.7821.7821.7821.78187.313总成本费用830.721,835.341,835.341,835.341,803.841,772.341,740.841,709.341,677.8415,040.944利润总额656.21642.88642.88642.88674.38705.88737.38768.88800.386,271.755弥补以前年度亏损6应纳所得税额656.21642.88642.88642.88674.38705.88737.38768.88800.386,271.757所得税164.05160.72160.72160.72168.60176.47184.35192.22200.101,567.958税后利润492.16482.16482.16482.16505.78529.41553.03576.66600.284,703.809可供分配利润492.16482.16482.16482.16505.78529.41553.03576.66600.284,703.8010盈余公积金68.9067.5067.5067.5070.8174.1277.4280.7384.04658.5211应付利润12未分配利润423.26414.66414.66414.66434.97455.29475.61495.93516.244,045.2813累计未分配利润423.26837.921,252.581,667.242,102.212,557.503,033.113,529.044,045.284,045.28资产负债表序号项目年份12345678910生产负荷（%）0601001001001001001001001001资产1,527.802,201.402,882.774,080.304,553.673,578.723,327.933,077.142,826.352,575.561.1流动资产总额192.00400.00400.00400.00400.00400.00400.00400.00400.001.1.1应收帐款-72.00150.00150.00150.00150.00150.00150.00150.00150.001.1.2存货-96.00200.00200.00200.00200.00200.00200.00200.00200.001.1.3现金-24.0050.0050.0050.0050.0050.0050.0050.0050.001.1.4累计盈余资金1.2在建工程1,362.07724.16724.161.3固定资产净值-1,862.082,353.862,845.643,337.423,105.042,872.662,640.282,407.902,175.521.4无形资产及递延资产净值165.73147.32128.91110.5092.0973.6855.2736.8618.450.042负债及所有者权益4,266.942,860.433,382.173,864.334,346.494,855.585,388.305,944.636,524.607,128.192.1流动负债总额32.4373.4173.4173.4173.4173.4173.4173.4173.412.1.1应付帐款-32.4373.4173.4173.4173.4173.4173.4173.4173.412.1.2流动资金借款2.1.3其他短期借款2.2长期借款2,500.00负债小计2,500.0032.4373.4173.4173.4173.4173.4173.4173.4173.412.3所有者权益4,266.942,828.003,308.763,790.924,273.084,782.175,314.895,871.226,451.197,054.782.3.1资本金4,266.942,266.942,266.942,266.942,266.942,266.942,266.942,266.942,266.942,266.942.3.2资本公积金68.9067.5067.5067.5070.8174.1277.4280.7384.042.3.3累计盈余公积金68.90136.40203.90271.40342.21416.33493.75574.48658.522.3.4累计未分配利润423.26837.921,252.581,667.242,102.212,557.503,033.113,529.044,045.28资产负债率(%)163.631.472.551.801.612.052.212.392.602.85计算指标流动比率(%)592.04544.88544.88544.88544.88544.88544.88544.88544.88速动比率(%)296.02272.44272.44272.44272.44272.44272.44272.44272.44经济费用效益分析投资费用调整表序号项目财务分析经济费用效益分析经济费用效益分析比财务分析增减1建设投资4266.944445.71178.771.1建筑工程费2967.183263.90296.721.2设备购置费622.50532.05-90.451.3安装工程费18.6715.96-2.711.4运杂费12.4512.450.001.5其他费用436.08450.7814.701.5.1其中：土地费用165.73180.4314.701.5.2专利及专有技术费0.001.6基本预备费13.0713.070.001.7涨价预备费39.490.00-39.491.8建设期利息157.50157.500.002流动资金500.00427.35-72.65合计4766.944873.06106.12经济费用效益分析经营费用估算调整表序号项目单位投入量财务分析经济费用效益分析经济费用效益分析比财务分析增减1外购原材料997.76878.25-119.511.1外购主要生产材料立方-997.76778.25-219.511.2外购辅助生产材料万只--100.001002外购燃料及动力3.110.96-2.152.1煤吨--02.2水万吨24.09-0.0002.3电万度4.383.110.96-2.153工资及福利费270.18204.52-65.664修理费26.0026.0005其他费用125.00125.000合计1,422.051,234.73项目直接效益估算调整表单位：人民币万元经营时间产出物名称单位年产出量财务分析经济费用效益分析单价国内市场销售额单价国外市场销售额单价国内市场销售额单价国外市场销售额投产期投产期合计80000020001709.40出栏商品兔只80000025200021.371709.40达产期达产期合计100000025002136.75出栏商品兔只100000025250021.372136.75项目国民经济效益费用流量表序号项目计算期123456789101效益流量0.001709.40854.701282.051709.402136.752136.752136.752136.752786.391.1销售收入1709.40854.701282.051709.402136.752136.752136.752136.752136.751.2回收固定资产余值222.291.3回收流动资金427.351.4项目间接效益2费用流量4445.71332.42579.36826.311073.251320.201234.731234.731234.731234.732.1建设投资4445.712.2流动资金85.4785.4785.4785.4785.472.3经营费用246.95493.89740.84987.781234.731234.731234.731234.731234.732.4项目间接费用3净效益流量-4445.711376.98275.34455.74636.15816.55902.02902.02902.021551.66指标计算项目经济内部收益率12%项目经济净现值334.96敏感性分析表变化因素内部收益率累计净现值（万元）投资回收期（年）基本方案24.22%2074.316.29投资费用增加5%22.15%1887.457.36经营费用增加5%13.66%578.258.21收入减少5%10.56%80.259.06注：五年FNPV（万元）基本方案-1295.27投资费用增加10%-1482.13经营费用增加10%-2259.37收入减少10%-2251.94注：五年FIRR（%）基本方案-29.82%投资费用增加10%-11.36％经营费用增加10%-10.46％收入减少10%-9.64％附图TOC\o"1-3"\h\z前言 １第1章项目总论 ４§1.1肉兔养殖项目背景 ４§1.1.1项目简况 ４§1.1.2研究工作依据 ４§1.1.3项目建设的必要性 ４§1.2可行性研究结论 ６§1.2.1市场预测和项目规模 ６§1.2.2原材料、燃料和动力供应 ７§1.2.3项目选址 ８§1.2.4项目核心技术 ８§1.2.5环境保护 ９§1.2.6组织形式及劳动定员 ９§1.2.7项目建设进度 ９§1.2.8投资估算和资金筹措 １０§1.2.9项目财务和经济评价 １０§1.2.10项目综合评价结论 １０§1.3主要技术经济指标表 １１§1.4存在问题及建议 １１§1.4.1存在的问题 １１§1.4.2建议 １２第2章肉兔养殖项目背景和发展概况 １４§2.1项目提出的背景 １４§2.1.1国家或行业发展规划 １４§2.1.2项目发起人以及发起缘由 １５§2.2项目发展概况 １７§2.2.1已进行的调查研究项目及其成果 １７§2.2.2厂址初勘和初步测量工作情况 １７§2.3投资的必要性 １８§2.3.1项目建设是绿色消费市场的需要 １８§2.3.2项目建设是新农村建设的需要 １９§2.3.3项目建设是促进民族地区特色农业发展的需要 １９第3章肉兔养殖项目市场分析与建设规模 ２１§3.1市场调查 ２１§3.1.1拟建项目产出物用途调查 ２１§3.1.2产品现有生产能力调查 ２２§3.1.3产品产量及销售量调查 ２３§3.1.4替代产品调查 ２５§3.1.5产品价格调查 ２７§3.2市场预测 ２８§3.2.1国内市场需求预测 ２８§3.2.2价格预测 ３２§3.3市场推销战略 ３２§3.3.1推销方式 ３２§3.3.2推销措施 ３２§3.3.3促销价格制度 ３５§3.3.4产品销售费用预测 ３６§3.4产品方案和建设规模 ３６§3.5产品销售收入预测 ３６第4章肉兔养殖项目建设条件与厂址选择 ３７§4.1资源和原材料 ３７§4.1.1资源评述 ３７§4.1.2原材料及主要辅助材料供应 ３９§4.2建设地区的选择 ４０§4.2.1自然条件 ４０§4.2.2基础设施 ４３§4.2.3社会经济条件 ４４§4.3厂址选择 ４５§4.3.1区域地质状况 ４６§4.3.2工程地质条件 ４６第5章肉兔养殖项目工厂技术方案 ４７§5.1项目组成 ４７§5.2生产技术方案 ４７§5.2.1产品标准 ４７§5.2.2无公害肉兔养殖方法 ４８§5.2.3技术参数 ５３§5.2.4主要工艺设备选择 ５３§5.3总平面布置和运输 ５５§5.3.1总平面布置原则 ５５§5.3.2厂内外运输方案 ５６§5.3.3仓贮方案 ５７§5.3.4占地面积及分析 ５７§5.4土建工程 ５７§5.4.1主要建、构筑物的建筑特征及结构设计 ５７§5.5其他工程 ６１§5.5.1给排水工程 ６１§5.5.2供电工程 ６１§5.5.3通讯设施 ６１§5.5.4消防措施和设施方案建议 ６２§5.5.5地震设防 ６３第6章肉兔养殖项目环境保护与劳动安全 ６４§6.1建设地区的环境现状 ６４§6.2项目主要污染源和污染物 ６５§6.2.1养殖过程污染源及污染物 ６５§6.2.2生活污染源及污染物 ６６§6.3项目拟采用的环境保护标准 ６６§6.4治理环境的方案 ６７§6.4.1污水污染治理方案 ６７§6.4.2固体废弃物治理方案 ７１§6.4.3生态环境破坏治理方案 ７１§6.5环境监测建议 ７２§6.5.1监测点的设置 ７２§6.5.2监测内容及方法 ７２§6.6环境保护投资估算 ７２§6.7环境影响评论结论 ７３§6.8劳动保护与安全卫生 ７３§6.8.1生产过程中职业危害因素的分析 ７３§6.8.2职业安全与防护措施 ７４§6.9节能措施和设施方案建议 ７４§6.9.1节能措施的依据 ７４§6.9.2主要节能措施 ７４第7章组织机构与人力资源配置 ７５§7.1组织机构 ７５§7.1.1企业组织形式 ７５§7.1.2企业工作制度 ７６§7.2劳动定员和人员培训 ７６§7.2.1劳动定员 ７６§7.2.2年总工资和职工年平均工资估算 ７６§7.3人力资源配置 ７７§7.3.1人力资源需求 ７７§7.3.2人员来源 ７８第8章肉兔养殖项目实施进度安排 ７９§8.1项目实施的各阶段 ７９§8.1.1建立项目实施管理机构 ７９§8.1.2勘察设计和设备订货 ７９§8.1.3招投标 ７９§8.1.4施工和生产准备 ８０§8.1.5竣工验收 ８０§8.2项目实施进度表 ８１§8.2.1项目进度横道图 ８１§8.2.2项目建设网络图 ８２§8.3项目实施费用 ８２§8.3.1建设单位管理费 ８２§8.3.2生产职工培训费 ８３§8.3.3办公家具购置费 ８３§8.3.4勘察设计费 ８３§8.3.5其它应支付的费用 ８３第9章肉兔养殖项目投资估算与资金筹措 ８４§9.1投资估算 ８４§9.1.1投资估算依据 ８４§9.1.2固定资产投资估算 ８４§9.1.3流动资金投资估算 ８６§9.1.4项目总投资估算 ８７§9.2资金筹措 ８８第10章财务评价 ８９§10.1财务评价依据 ８９§10.1.1财务评价范围确定 ８９HYPERLINK\l"_Toc217065212