生铁铸铁铸造项目可行性研究报告

生铁铸铁铸造项目可行性研究报告生铁铸铁铸造项目可行性研究报告#第十四章投资估算与资金筹措第一节投资估算炼铁（含烧结）项目投资估算表单位：万元序号项目名称基建投资设备购置安装费用其他小计1直接工程费用1018.523309.77437.360.004765.651.1烧结车间224.53347.2891.120.00662.93车间厂房169.21169.21烧结机等347.2839.05386.33办公辅助设施32.5432.54外部管网52.0752.07原料场22.7822.781.2炼铁车间793.992926.49346.240.004102.72高炉本体工程1798.841798.84基础、砌筑、耐材842.15842.15钢结构制作956.69956.69高炉系统工程559.70559.70设备1163.6598.931262.58外部管网247.31247.31总图运输234.29234.29

二其他费用236.71236.711建设单位管理费71.4871.482勘察设计费95.3195.313工程监理费8.418.414工程保险费16.2716.275环境影响评价费0.950.956联合试运转费15.1115.117职工培训费5.005.008办公家俱购置费24.1824.18三预备费400.17400.17四建设期贷款利息110.88110.88五流动资金180.00180.00六合计1018.523309.77437.36927.765693.41第二节资金筹措方案一、 固定资产投资与资金筹措固定资产投资 5513.41万元，自筹1663.41万元，占总投资额的29.22%,其余3850万元贷款，年利率为5.76%。二、 流动资金筹措炼铁厂每年购入100.18万吨铁精矿。另需从公司焦化厂、石灰厂购

入焦炭、石灰石、石灰。还需购入电力、耐火材料、设备零部件等。正常生产年需流动资金1260万元，自筹1000万元。贷款126万元年利率为5.31%。详见投资计划与资金筹措表。投资计划与资金筹措表单位：万元序号项目名称建设期投产期达产期合计占总投资比例123——一投资计划5567.41126.000.005693.41100.00%1建设投资5402.535402.5394.89%2建设期贷款利息110.88110.881.95%3全额流动资金54.00126.00180.003.16%二资金筹措5567.41126.000.005693.41100.00%1固定资产投资5513.410.000.005513.4196.84%1.1建设单位自筹1663.411663.4129.22%1.2申请国家投资0.000.00%1.3申请银行贷款3850.003850.0067.62%2全额流动资金1000.00126.000.001260.00100%2.1建设单位自筹1000.001000.0079%2.2申请国家投资0.000.00%2.3申请银行贷款126.00126.0021%第十五章财务评价评价依据1、 《建设项目经济评价方法与参数（第二版）》2、 云南人民出版社出版的《项目可行性研究方法与应用》3、 中国国际工程咨询公司编制的《工程项目管理导则》4、 我国现行的税率及财务制度。5、 目前各原辅材料及产品的市场价格（均采用不含税价）6、 建设单位提供的有关数据和资料。7、 基准收益率取社会平均基准收益率12%。第一节收入及税金估算、销售收入产品方案及生产规模在前文有关章节已有详述，在此不做重复。产品价格及正常年份产量详见下表所示产品名称价格（元/吨）数量（万吨）金额（万元）备注生铁31001546500不含税价水渣5011.4570不含税价合计--47070二、税金及附加本项目采用的增值税率为17%（水的增值税率为6%）城市维护建设税：1%,教育费附加：3%。年均上缴税金及附加27.95万元，增值税698.75万元。第二节生产成本估算项目的成本费用包括：外购原辅材料费用、外购燃料动力费用、工资及福利费用、维修费、折旧费、摊销费、财务费用及其他费用。1、外购原辅材料和包装物费用数量价格详本项目的原辅材料消耗在本报告前文有关章节已有论述数量价格详见下表。

原辅材料估算表序号年份项目单位建设期运营期1234〜16生产负荷%0%40%100%100%1外购原料万元04554.9911387.4611387.461.1公司自产铁精矿万元01275.163187.93187.9需要里万吨3.5928.988.98价格元/吨3553553551.2外部铁精矿万元03234.478086.168086.16需要里万吨8.87222.1822.18价格元/吨364.57364.57364.571.3石灰石（小粒度）万元028.87272需要里万吨2.466价格元/吨1212121.4石灰（小粒度）万元013.6834.234.2需要里万吨0.761.91.9价格元/吨1818181.5石灰石万元02.887.27.2需要里万吨0.160.40.4价格元/吨1818182、燃料动力费用估算本项目所需的燃料动力包括：焦炭、焦粉、电、水、蒸汽、压缩空气等。详见下表。

燃料动力消耗估算表序号年份项目单位建设期运营期1234〜16燃料动力万元02334.765836.915836.911焦粉万元0136.8342342需要量万吨1.142.852.85价格元/吨1201201202焦炭万元0193848454845需要量万吨3.8769.699.69价格元/吨5005005003电万元0199.272498.18498.18需要量万KWh524.413111311价格元/KWh0.380.380.384水万元022.255.555.5需要量万m37.418.518.5价格元/m33335蒸汽万元02.496.2256.225需要量万吨4.9812.4512.45价格元/吨0.50.50.56压缩空气万元0369090需要量万m3120300300价格元/m30.30.30.33、 工资及福利费用劳动定员在前文有关章节已有详述，在此不做重复。本次评价，以人均月工资2500元进行估算，福利费以工资总额的14%进行计提。4、 维修费：以每年折旧费用的50%计提。5、 折旧费：根据建设形成的固定资产的使用年限的不同进行计提。详见正文后的固定资产折旧估算表。6、 摊销费：主要指在建设期形成的无形资产和其他资产，如：职工培训费用。采用直线摊销法。在投产后5年内全部摊销完。7、财务费用：包括固定资产长期贷款和流动资金贷款。&其他费用：指未包括在以上各项费用中的销售费用、运输费用、管理费用、低值易耗品消耗等。经营期正常年份，年均发生总成本费用 19136.79万元，其中：可变成本16535.39万元，固定成本2601.40万元。经营成本为18754.19万元。生铁总成本费用见正文后附表。第三节利润及分配本项目经营期内年均可实现利润1446.46万元，上缴所得税477.33万元。提取10%的盈余公积金和5%的公益金。第四节清偿能力分析本项目的还款资金来源于：年未分配利润、折旧、摊销费用。经初步测算，项目贷款偿还期为5.26年。表明项目有很强的清偿能力。第五节盈利能力分析1、静态指标分析投资利润率=25.41%投资利税率=25.90%2、 动态指标分析内部收益率=20.48%财务净现值=2850.16万元投资回收期：5.71年3、 资本金资本金收益率=28.20%资本金财务净现值=3370.19万元从动态角度分析：财务内部收益率高于基准收益率，财务净现值大于零，投资回收期合理，在财务角度上是可行的。第六节敏感性分析一、盈亏平衡点测算以生产能力利用率表示的盈亏平衡点为：BEP=年均固定成本/（年均销售收入—年均可变成本—年均销售税金及附加）=64.27%即生产能力达到设计能力的64.27%时，项目即可保本。说明项目具有较强的抗风险能力。通过以上对各项财务数据的测算和主要经济指标的分析， 可以初步得出以下结论：本项目具有较好的盈利能力，从投产第一年起，即可获利；投资利润率、投资回收期、财务净现值、内部收益率均高于社会平均水平；贷款偿还期较短，有较强的清偿能力。从财务角度评价，项目可行。第十六章结论1、 在罗庄区册山办事处建立年产15万吨优质铸造生铁和球墨铸铁，利用便利的交通条件和周边相关原辅料进行生产，有很好的经济效、人益。2、 册山办事处建设炼铁厂后既可增加就业人口，更可促进该地城镇化的发展进程。为带动第三产业发展有很好的社会效益。3、 本项目充分考虑了环保和节能。高炉、烧结两车间利用了当前中型钢铁企业适用的环保技术和装备，环保设施投入占总投入的 8%以上。高炉煤气得到99%以上的回收利用。焦炉煤气柜如建立起来，还可为镇上公用事业、企业及居民提供民用洁净燃料，改变燃料结构，更有利于从根本上改善以煤为燃料的煤烟型污染状况。4、 经财务分析建设炼铁厂有较高的回报，经济上是可行的。

收入及税金估算表序号项目合计单位建设期经营期1234567〜16生产负荷40%100%100%100%100%100%1主营业务收入309168.00万元8588.0021470.0021470.0021470.0021470.0021470.001.1生铁300960.00万元8360.0020900.0020900.0020900.0020900.0020900.00销售价格元/吨1100.001100.001100.001100.001100.001100.00销售量273.60万吨7.6019.0019.0019.0019.0019.001.2副产品水渣8208.00万元228.00570.00570.00570.00570.00570.00销售价格元/吨50.0050.0050.0050.0050.0050.00销售量164.16万吨4.5611.4011.4011.4011.4011.402应缴增值税10481.22万元291.15727.86727.86727.86727.86727.862.1销项税52558.56万元1459.963649.903649.903649.903649.903649.902.2进项税42077.34万元1168.812922.042922.042922.042922.042922.043税金及附加419.25万元11.6529.1129.1129.1129.1129.113.1资源税0.00万元0.000.000.000.000.000.003.2城建税104.81万元2.917.287.287.287.287.283.3教育费附加314.44万元8.7321.8421.8421.8421.8421.84

成本费用估算表单位：万元序号年份合计建设期经营期项目1234567〜16生产负荷%40%100%100%100%100%100%1外购原辅材料费163979.464554.9911387.4611387.4611387.4611387.4611387.462外购燃料动力费84051.432334.765836.915836.915836.915836.915836.913工资及福利费12404.34826.96826.96826.96826.96826.96826.964修理费2473.99164.93164.93164.93164.93164.93164.935折旧费4947.97329.86329.86329.86329.86329.86329.866摊销费5.001.001.001.001.001.007财务费用786.06228.45209.39161.3694.5025.456.697.1流动资金贷款利息100.366.696.696.696.696.696.697.2固定资产贷款利息685.70221.76202.70154.6787.8118.760.008其它费用18403.65551.711275.141275.141275.141275.141275.149总成本费用287051.898992.6720031.6519983.6219916.7619847.7019827.959.1可变成本248030.896889.7517224.3717224.3717224.3717224.3717224.379.2固定成本39021.002102.922807.282759.252692.392623.342603.5810经营成本281312.868433.3519491.3919491.3919491.3919491.3919491.39利息备付率7.8710.2117.4464.75246.435.26固定资产投资贷款偿还能力初步分析5.26序号项 目合计建设期经营期1234561.1年初借款本息累计0.003850.003519.142685.251524.47325.61本金0.003850.003519.142685.251524.47325.61建设期利息0.000.000.000.000.000.001.2本年贷款3850.003850.001.3本年应计利息796.58110.88221.76202.70154.6787.8118.76计入建设期利息110.88110.88计入生产期利息685.70221.76202.70154.6787.8118.761.4本年还款金额3960.88110.88330.86833.891160.781198.85325.61还本3850.00330.86833.891160.781198.85325.61付息110.88110.881.5年末借款本息累计3850.003519.142685.251524.47325.610.002还款资金来源4873.45110.88330.86833.891160.781198.851238.182.1未分配利润3108.240.00503.02829.91867.99907.322.2折旧1649.32329.86329.86329.86329.86329.862.3摊销5.001.001.001.001.001.002.4其他110.88110.88单位：万元固定资产贷款预计清偿期（年）

利润及利润分配表1单位：万元序号项目合计经营期23456781主营业务收入309168.008588.0021470.0021470.0021470.0021470.0021470.0021470.002其他业务收入0.003税金及附加419.2511.6529.1129.1129.1129.1129.1129.114总成本费用287051.898992.6720031.6519983.6219916.7619847.7019827.9519827.955利润总额21696.86-416.311409.231457.271524.131593.181612.941612.946弥补以前年度亏损0.00-416.31416.310.000.000.000.000.007应纳税所得额21696.860.00992.921457.271524.131593.181612.941612.948所得税7159.960.00327.66480.90502.96525.75532.27532.279税后利润14536.89-416.311081.57976.371021.161067.431080.671080.679.1可供分配利润14536.89-416.311081.57976.371021.161067.431080.671080.679.2法定盈余公积金1495.320.00108.1697.64102.12106.74108.07108.079.3提取公益金747.660.0054.0848.8251.0653.3754.0354.039.4应付利润0.009.5未分配利润12293.91-416.31919.33829.91867.99907.32918.57918.5710累积未分配利润-416.31503.021332.942200.933108.244026.814945.38

利润及利润分配表2单位：万元序号项目经营期9101112131415161主营业务收入21470.0021470.0021470.0021470.0021470.0021470.0021470.0021470.002其他业务收入3税金及附加29.1129.1129.1129.1129.1129.1129.1129.114总成本费用19827.9519827.9519827.9519827.9519827.9519827.9519827.9519827.955利润总额1612.941612.941612.941612.941612.941612.941612.941612.946弥补以前年亏损0.000.000.000.000.000.000.000.007应纳税所得额1612.941612.941612.941612.941612.941612.941612.941612.948所得税532.27532.27532.27532.27532.27532.27532.27532.279税后利润1080.671080.671080.671080.671080.671080.671080.671080.679.1可供分配利润1080.671080.671080.671080.671080.671080.671080.671080.679.2法定盈余公积金108.07108.07108.07108.07108.07108.07108.07108.079.3提取公益金54.0354.0354.0354.0354.0354.0354.0354.039.4应付利润9.5未分配利润918.57918.57918.57918.57918.57918.57918.57918.5710累积未分配利润5863.946782.517701.088619.659538.2110456.7811375.3512293.91

全部投资现金流量表1单位：万元序号项目合计建设期经营期12345671现金流入309908.440.008588.0021470.0021470.0021470.0021470.0021470.001.1主营业务收入309168.008588.0021470.0021470.0021470.0021470.0021470.001.2其它业务收入0.001.3回收固定资产余值560.441.4回收流动资金180.002现金流岀294585.495567.418571.0019848.1720001.4120023.4720046.2620052.782.1固定资产投资5402.535402.530.002.2建设期利息110.88110.880.002.3流动资金180.0054.00126.002.4经营成本281312.868433.3519491.3919491.3919491.3919491.3919491.392.5税金及附加419.2511.6529.1129.1129.1129.1129.112.6所得税7159.960.00327.66480.90502.96525.75532.273净现金流量15322.95-5567.4117.001621.831468.591446.531423.741417.224累计净现金流量-5567.41-5550.41-3928.58-2459.98-1013.46410.291827.515所得税前净现金流量22482.91-5567.4117.001949.491949.491949.491949.491949.496税前累计净现金流量-5567.41-5550.41-3600.91-1651.42298.072247.564197.05主要经济指标测算所得税后财务净现值2850.16万元内部收益率20.48%投资回收期5.71年所得税前财务净现值5464.42万元内部收益率26.79%投资回收期3.85年

全部投资现金流量表2单位：万元序号项目经营期89101112131415161现金流入21470.0021470.0021470.0021470.0021470.0021470.0021470.0021470.0022210.441.1主营业务收入21470.0021470.0021470.0021470.0021470.0021470.0021470.0021470.0021470.001.2其它业务收入1.3回收固定资产余值560.441.4回收流动资金180.002现金流岀20052.7820052.7820052.7820052.7820052.7820052.7820052.7820052.7820052.782.1固定资产投资2.2建设期利息2.3流动资金2.4经营成本19491.3919491.3919491.3919491.3919491.3919491.3919491.3919491.3919491.392.5税金及附加29.1129.1129.1129.1129.1129.1129.1129.1129.112.6所得税532.27532.27532.27532.27532.27532.27532.27532.27532.273净现金流量1417.221417.221417.221417.221417.221417.221417.221417.222157.664累计净现金流量3244.734661.956079.187496.408913.6210330.8511748.0713165.2915322.955所得税前净现金流量1949.491949.491949.491949.491949.491949.491949.491949.492689.936税前累计净现金流量6146.548096.0410045.5311995.0213944.5115894.0017843.4919792.9822482.91

自有资金现金流量表1单位：万元序号项目合计建设期经营期123456721470.001现金流入309908.440.008588.0021470.0021470.0021470.0021470.0021470.0021470.001.1经营收入309168.008588.0021470.0021470.0021470.0021470.0021470.001.2回收固定资产余值560.441.3回收流动资金180.001.4其他收入0.0020052.782现金流岀295256.061828.298997.6220884.7621316.8521310.1320390.6320052.782.1自有资金1717.411717.410.000.002.2借款本金偿还3850.000.00330.86833.891160.781198.85325.610.000.002.3借款利息偿还796.58110.88221.76202.70154.6787.8118.760.0019491.392.4经营成本281312.860.008433.3519491.3919491.3919491.3919491.3919491.3929.112.5销售税金及附加419.250.0011.6529.1129.1129.1129.1129.11532.272.6所得税7159.960.000.00327.66480.90502.96525.75532.271417.223净现金流量14652.37-1828.29-409.62585.24153.15159.871079.371417.222574.154累计净现金流量-1828.29-2237.91-1652.67-1499.53-1339.66-260.291156.9321470.00自有资金收益率28.20%自有资金净现值3370.19万元1=12%自有资金回收期6.18年

自有资金现金流量表2单位：万元序号项目合计经营期9101112131415161现金流入309908.4421470.0021470.0021470.0021470.0021470.0021470.0021470.0022210.441.1经营收入309168.0021470.0021470.0021470.0021470.0021470.0021470.0021470.0021470.001.2回收固定资产余值560.44560.441.3回收流动资金180.00180.001.4其他收入0.002现金流岀295256.0620052.7820052.7820052.7820052.7820052.7820052.7820052.7820052.782.1自有资金1717.412.2借款本金偿还3850.000.000.000.000.000.000.000.000.002.3借款利息偿还796.580.000.000.000.000.000.000.000.002.4经营成本281312.8619491.3919491.3919491.3919491.3919491.3919491.3919491.3919491.392.5销售税金及附加419.2529.1129.1129.1129.1129.1129.1129.1129.112.6所得税7159.96532.27532.27532.27532.27532.27532.27532.27532.273净现金流量14652.371417.221417.221417.221417.221417.221417.221417.222157.664累计净现金流量3991.385408.606825.828243.059660.2711077.4912494.7114652.37

资金来源与运用表1单位：万元序号项目合计建设期经营期123456781资金来源33083.685567.4140.551740.101788.131854.991924.051942.801942.801.1利润总额21696.86-416.311409.231457.271524.131593.181612.941612.941.2折旧4947.97329.86329.86329.86329.86329.86329.86329.861.3摊销5.001.001.001.001.001.000.000.001.4长期贷款3850.003850.001.5流动资金贷款126.000.00126.001.6其他短期贷款0.001.7自有资金1717.411717.410.001.8其他0.001.9回收固定资产余值560.441.10回收流动资金180.002资金运用16829.375567.41456.861161.551641.681701.82851.36532.27532.272.1固定资产投资5402.535402.530.002.2建设期利息110.88110.880.002.3流动资金180.0054.00126.002.4所得税7159.960.00327.66480.90502.96525.75532.27532.272.5应付利润0.002.6长期贷款本金偿还3850.00330.86833.891160.781198.85325.610.000.002.7流动资金贷款本金偿还126.002.8其他短期贷款本金偿还0.003盈余资金16254.300.00-416.31578.55146.46153.171072.681410.531410.534累计盈余资金0.00-416.31162.24308.69461.871534.552945.084355.61

资金来源与运用表2单位：万元序号项目合计经营期9101112131415161资金来源33083.681942.801942.801942.801942.801942.801942.801942.802683.241.1利润总额21696.861612.941612.941612.941612.941612.941612.941612.941612.941.2折旧4947.97329.86329.86329.86329.86329.86329.86329.86329.861.3摊销5.000.000.000.000.000.000.000.000.001.4长期贷款3850.001.5流动资金贷款126.001.6其他短期贷款0.001.7自有资金1717.411.8其他0.001.9回收固定资产余值560.44560.441.10回收流动资金180.00180.002资金运用16829.37532.27532.27532.27532.27532.27532.27532.27658.272.1固定资产投资5402.532.2建设期利息110.882.3流动资金180.002.4所得税7159.96532.27532.27532.27532.27532.27532.27532.27532.272.5应付利润0.002.6长期贷款本金偿还3850.000.000.000.000.000.000.000.000.002.7流动资金贷款本金偿还126.00126.002.8其他短期贷款本金偿还0.003盈余资金16254.301410.531410.531410.531410.531410.531410.531410.532024.974累计盈余资金5766.147176.678587.219997.7411408.2712818.8014229.3316254.30

资产负债表1单位：万元序号项目建设期经营期12345678-一资产5567.414946.235193.925009.514831.825573.636654.307734.971流动资产总额54.00-236.31342.24488.69641.871714.553125.084535.611.1流动资金54.00180.00180.00180.00180.00180.00180.00180.001.2累计盈余资金0.00-416.31162.24308.69461.871534.552945.084355.612在建工程5513.413资产净值5178.554848.684518.824188.953859.093529.223199.364无形及其他资产净值4.003.002.001.000.000.000.00 负债及所有者权益5567.414946.235193.925009.514831.825573.636654.307734.971流动负债0.00126.00126.00126.00126.00126.00126.00126.002长期借款3850.003519.142685.251524.47325.610.000.000.00负债小计3850.003645.142811.251650.47451.61126.00126.00126.003所有者权益1717.411301.102382.673359.044380.205447.636528.307608.973.1资本金1717.411717.411717.411717.411717.411717.411717.411717.413.2其他资金3.3资本公积金3.4累计盈余公积金0.000.00108.16205.79307.91414.65522.72630.793.5累计公益金0.000.0054.08102.90153.96207.33261.36315.393.6累计未分配利润0.00-416.31503.021332.942200.933108.244026.814945.38计算指标流动比率-1.882.723.885.0913.6124.8036.00资产负债率69.15%73.70%54.13%32.95%9.35%2.26%1.89%1.63%

资产负债表2单位：万元序号项目经营期910111213141516-一资产8815.639896.3010976.9712057.6413138.3014218.9715299.6416254.301流动资产总额5946.147356.678767.2110177.7411588.2712998.8014409.3316254.301.1流动资金180.00180.00180.00180.00180.00180.00180.001.2累计盈余资金5766.147176.678587.219997.7411408.2712818.8014229.3316254.302在建工程3资产净值2869.492539.632209.761879.901550.031220.17890.304无形及其他资产净值0.000.000.000.000.000.000.000.00 负债及所有者权益8815.639896.3010976.9712057.6413138.3014218.9715299.6416254.301流动负债126.00126.00126.00126.00126.00126.00126.002长期借款0.000.000.000.000.000.000.00负债小计126.00126.00126.00126.00126.00126.00126.003所有者权益8689.639770.3010850.9711931.6413012.3014092.9715173.6416254.303.1资本金1717.411717.411717.411717.411717.411717.411717.411717.413.2其他资金3.3资本公积金3.4累计盈余公积金738.85846.92954.991063.051171.121279.191387.25