单因素敏感性分析对照表

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 12 / 12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800吨1kg 454g5kg 13kg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.总成本费用表表：106 单位：万元 序号份年目项负生产额金荷建设期达 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燃料与动力82.6682.6682.6682.6682.6682.6682.6682.6682.6682.6682.6682.6682.6682.661157.243工资与福利费57.4657.4657.4657.4657.4657.4657.4657.4657.4657.4657.4657.4657.4657.46804.444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8.48.48.48.433.68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. 451212. 451212. 451212. 451204.051204.051204.051204.051204.051204.051198.451198.451198.451198.4516867.910.1可变成本1114.741114.741114.741114.741114.741114.741114.741114.741114.741114.741114.741114.741114.741114.7415606.3610.2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销售收入、总成本费用、税金与利润测算表表：107 单位：万元 序号年份生产负荷金额项目达 产 期合 计23456789101112131415100%100%100%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税金与附加179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.322510.483.1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298.23298.23298.23298.23306.63306.63306.63306.63306.63306.63312.23312.23312.23312.234281.62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1642042.491442.491442.491442.491444.591444.591444.591444.591444.591444.591445.991445.991445.991445.9920985.462.1固定资产投资1641642.2流动资金6006002.3经营成本1188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.6116640.542.4销售税金与附加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累计净现金流量-164-516.49-268.98-21.47226.04471.45716.86962.271207.681453.091698.51942.512186.522430.53330.785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-164-441.93-119.86202.21524.28846.351168.421490.491812.562134.632456.72778.773100.843422.914371.22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15211521152115211521152115211521152115211521152115212147.2421920.241.1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1641982.251382.251382.251382.251382.251382.251382.251382.251382.251382.251382.251382.251382.251382.2520115.52.1固定资产投资1641642.2流动资金6006002.3经营成本1188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.6116640.542.4销售税金与附加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-164-461.25138.75138.75138.75138.75138.75138.75138.75138.75138.75138.75138.75138.75764.991804.744累计净现金流量-164-625.25-486.5-347.75-209-70.2568.5207.25346484.75629.5762.259011039.751804.745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-164-584.41-404.82-225.23-45.64133.95313.54493.73672.72852.311031.91211.491391.081570.672376.5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16901690169016901690169016901690169016901690169016901316.2424286.241.1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1307.471307.471307.471307.471307.471307.471307.471307.471307.471307.471307.471307.471307.471307.4718304.582.4销售税金与附加170.74170.74170.74170.74170.74170.74170.74170.74170.74170.74170.74170.74170.74170.742390.362.5所得税25%48.8948.8948.8948.8948.8948.8948.8948.8948.8948.8948.8948.8948.8948.89684.463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-164-552.21-340.42-128.6383.16294.95506.74718.53930.321142.111353.91565.691777.481989.212827.3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年损益表表：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经营收入16901690169016901690169016901690169016901690169016901690236602销售税金与附加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298.23298.23298.23298.23306.63306.63306.63306.63306.63306.63312.23312.23312.23312.234281.625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223.67223.67223.67223.67229.97229.97229.97229.97229.97229.97234.17234.17234.17234.173211.189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 金 来 源 与 运 用 表表：10-11单位：万元序号年份生产负项金荷目额达产期合计123456789101112131415100%100%100%100%100%100%100%100%100%100%100%100%100%100%1资金来源280853.67313.67313.67313.67322.07322.07322.07322.07322.07322.07322.07322.07322.07948.315921.621.1利润总额298.23298.23298.23298.23306.63306.63306.63306.63306.63306.63312.23312.23312.23312.234281.621.2折旧费用9.849.849.849.849.849.849.849.849.849.849.849.849.849.84137.761.3摊销费用5.65.65.65.65.65.65.65.65.65.6561.4长期借款2802801.5短期借款1.6自有资金5405401.7其它1.8回收固定资产残值26.2426.241.9回收流动资金6006002资金运用164864.68264.68264.68544.68272.13272.13272.13272.13272.13272.13277.11277.11277.11277.114843.942.1固定资产投资1641642.2流动资金6006002.3所得税25%74.5674.5674.5674.5676.6676.6676.6676.6676.6676.6678.0678.0678.0678.061070.442.4应付利润190.12190.12190.12190.12195.47195.47195.47195.47195.47195.47199.05199.05199.05199.052729.52.5长期借款本金偿还2802802.6短期借款本金偿还3资金盈余116-11.0148.9948.99-231.0149.9449.9449.9449.9449.9449.9444.9644.9644.96671.21077.684累计盈余资金116104.99153.98202.97-28.0421.971.84121.78171.72221.66271.6316.56361.52406.481077.68