廣西福景集團福景花園項目投資估算及資金籌措的運作方案

1、 福景集團福景花園項目投資估算及資金籌措運作方案【第十二部分 福景花園投資可行性研究報告及融資方案】廣西福景投資集團有限公司投資開發(fā)中心編制2005年10月福景花園項目總介項目編號：福景花園 2005198號項目名稱：福景花園 總投資：66302.17萬元 樓面造價：2169.13元/總占地面積：126,000 建筑面積：305,712建筑密度：29.2% 容積率：2.30 綠化率：30%建設單位：廣西福景投資集團有限公司項目負責人：福景集團總經理編制單位：廣西福景投資集團有限公司投資開發(fā)中心編制負責人：投資開發(fā)中心、總經理 編制審核人：投資開發(fā)中心、副總經理編制人：投資開發(fā)中心、經理、首席投

2、資師 編制日期：2005-10-9福景花園項目總成本表編碼工程項目（費用）名稱造價或費用(萬元)樓面造價(元/M2)百分比(%)1開發(fā)建設成本54070.081768.9581.56%1.1 一、土地取得費14938.02488.7122.54%1.2 二、勘察、設計前期工程費用4439.32145.246.7%1.3 三、建安工程建設費29760.06973.6344.89%1.4 四、室外配套工程費771.3425.231.17%1.5 五、管理費1546.6950.602.34%1.6 六、開發(fā)期稅費41.881.370.07%1.7 七、不可預見費2572.7784.173.89%2經

3、營資金5848.01191.328.83%3經營稅金及附加5409.41176.978.16%4土地增值稅974.6731.891.48%5項目總投資66302.172169.13100%5.1 開發(fā)產品成本54070.081768.9581.56%5.2 經營成本12232.10400.1818.45%福景花園項目成本計算表編碼工程項目（費用）名稱計量單位工程量單價或費率造價或費用(萬元)樓面造價(元/M2)百分比(%)1.一、土地取得費14938.02488.7122.54%1-1-1土地拍賣價款項1.00145000000.0014500.00474.3821.87%1-2-1土地契稅元

4、、%145000000.003.00435.0014.230.66%1-3-6土地初始登記費（10001平方米以上）平方米120890.000.253.020.100.01%1-4-1土地證工本費項1.0010.000.000.000.01%2.二、勘察、設計前期工程費用4439.32145.246.7%2-1-1地質勘察費平方米120890.0055.00664.9021.751.01%2-2-1建筑設計費平方米305662.0015.00458.4915.000.7%2-3-1-1城市維護建設費（一類住宅）平方米232002.0060.001392.0145.542.1%2-3-1-2城市

5、維護建設費（一類商業(yè)）平方米58400.0072.00420.4813.760.64%2-4-1新型建材發(fā)展基金平方米305662.008.00244.538.000.37%2-5-1散裝水泥專項資金平方米305662.002.0061.132.000.1%2-6-1消防建設費平方米305662.003.0091.703.000.14%2-7-1測量、放樣、排污費平方米120890.003.0036.271.190.06%2-8-1監(jiān)理費平方米305662.0016.00489.0616.000.74%2-9-1質量監(jiān)督、安全保險費平方米305662.0019.00580.7619.000.8

6、8%3.三、建安工程建設費29760.06973.6344.89%3-1-1樁基礎工程平方米305662.0060.001833.9760.002.77%3-2-1土建工程平方米305662.00850.0025981.27850.0039.19%3-3-1室內供電、供水等線路等線路安裝平方米305662.0035.001069.8235.001.62%3-4-1電梯工程項25.00350000.00875.0028.631.32%4.四、室外配套工程費771.3425.231.17%4-1-1道路工程費平方米5000.00100.0050.001.640.08%4-2-1室外供水管網工程費米

7、5000.00500.00250.008.180.38%4-3-1室外排污管網工程費米6000.00400.00240.007.850.37%4-4-1綠化工程工程費平方米36267.0050.00181.345.930.28%4-5-1圍墻建設費米3000.00100.0030.000.980.05%4-6-1路燈工程費項1.00200000.0020.000.650.04%ZJF直接費(1.+2.+3.+4.+5.共5項的和)51455.431683.4177.61%5.五、管理費1546.6950.602.34%管理費元、%515562576.883.001546.6950.602.34

8、%6.六、開發(fā)期稅費41.881.370.07%6-1-1建筑面積測量費平方米305662.000.8024.450.800.04%6-2-1登記費平方米290402.000.6017.420.570.03%7.七、不可預見費2572.7784.173.89%不可預見費元、%514554295.815.002572.7784.173.89%JJF間接費(6.+7.+8.+9.+10.+11.共6項的和)2614.6585.543.95%ZZJ開發(fā)建設成本(直接費+間接費)54070.081768.9581.56%福景花園項目銷售成本計算表編碼工程項目（費用）名稱計量單位工程量單價或費率造價或費

9、用(萬元)樓面造價(元/M2)百分比(%)1.廣告費元、%974669000.003.002924.0195.664.42%2.策劃費用元、%974669000.003.002924.0195.664.42%3.營業(yè)稅及附加元、%974669000.005.555409.41176.978.16%合計11257.43368.3016.98% 匯總1:經營資金5848.01191.328.83% 匯總2:經營稅金及附加5409.41176.978.16%福景花園項目銷售收入表序號樓層、單元或樓房名稱計量單位單價建筑面積(M2)項目套數銷售收入(萬元)1.多層住宅元/2700177904803.3

10、02.高層住宅元/300021421264263.603.商業(yè)元/80003050024400.004.停車場元/套800005004000.00合計97466.90福景花園項目銷售收入與經營稅金及附加表序號項目名稱合計(萬元)第1年第2年第3年第4年第5年1銷售收入97466.909546.6919693.3824366.7333913.429946.692經營稅金及稅金附加5409.41529.841092.981352.351882.19552.042.1 營業(yè)稅4873.35477.33984.671218.341695.67497.332.2 城市維護建設稅341.1333.4168

11、.9385.28118.7034.812.3 教育費附加194.9319.0939.3948.7367.8319.89福景花園項目投資總計劃表序號工程項目（費用）名稱成本(萬元)合計(萬元)第1年第2年第3年第4年第5年1開發(fā)建設成本54070.0854070.0826315.896938.556938.556938.556938.551.1 一、土地取得費14938.0214938.0214938.021.2 二、勘察、設計前期工程費用4439.324439.324439.321.3 三、建安工程建設費29760.0629760.065952.015952.015952.015952.015

12、952.011.4 四、室外配套工程費771.34771.34154.27154.27154.27154.27154.271.5 五、管理費1546.691546.69309.34309.34309.34309.34309.341.6 六、開發(fā)期稅費41.8841.888.388.388.388.388.381.7 七、不可預見費2572.772572.77514.55514.55514.55514.55514.552經營資金5848.015848.011462.001169.601169.601169.60877.203經營稅金及附加5409.415409.41540.941081.8813

13、52.351622.82811.414土地增值稅974.6795.47196.93243.67339.1399.475項目總投資66302.1766302.1728414.319386.979704.1710070.118726.635.1 開發(fā)產品成本54070.0854070.0826315.896938.556938.556938.556938.555.2 經營成本12232.1012232.102098.412448.422765.623131.561788.08福景花園項目開發(fā)建設投資計劃表序號工程項目（費用）名稱成本(萬元)合計(萬元)第1年第2年第3年第4年第5年1.一、土地取得

14、費14938.0214938.0214938.021-1-1土地拍賣價款14500.0014500.0014500.001-2-1土地契稅435.00435.00435.001-3-6土地初始登記費（10001平方米以上）3.023.023.021-4-1土地證工本費0.000.000.002.二、勘察、設計前期工程費用4439.324439.324439.322-1-1地質勘察費664.90664.90664.902-2-1建筑設計費458.49458.49458.492-3-1-1城市維護建設費（一類住宅）1392.011392.011392.012-3-1-2城市維護建設費（一類商業(yè)）4

15、20.48420.48420.482-4-1新型建材發(fā)展基金244.53244.53244.532-5-1散裝水泥專項資金61.1361.1361.132-6-1消防建設費91.7091.7091.702-7-1測量、放樣、排污費36.2736.2736.272-8-1監(jiān)理費489.06489.06489.062-9-1質量監(jiān)督、安全保險費580.76580.76580.763.三、建安工程建設費29760.0629760.065952.015952.015952.015952.015952.013-1-1樁基礎工程1833.971833.97366.79366.79366.79366.793

16、66.793-2-1土建工程25981.2725981.275196.255196.255196.255196.255196.253-3-1室內供電、供水等線路等線路安裝1069.821069.82213.96213.96213.96213.96213.963-4-1電梯工程875.00875.00175.00175.00175.00175.00175.004.四、室外配套工程費771.34771.34154.27154.27154.27154.27154.274-1-1道路工程費50.0050.0010.0010.0010.0010.0010.004-2-1室外供水管網工程費250.0025

17、0.0050.0050.0050.0050.0050.004-3-1室外排污管網工程費240.00240.0048.0048.0048.0048.0048.004-4-1綠化工程工程費181.34181.3436.2736.2736.2736.2736.274-5-1圍墻建設費30.0030.006.006.006.006.006.004-6-1路燈工程費20.0020.004.004.004.004.004.00ZJF直接費51455.4351455.4325792.966415.626415.626415.626415.625.五、管理費1546.691546.69309.34309.34

18、309.34309.34309.345-1-1管理費1546.691546.69309.34309.34309.34309.34309.346.六、開發(fā)期稅費41.8841.888.388.388.388.388.386-1-1建筑面積測量費24.4524.454.894.894.894.894.896-2-1登記費17.4217.423.483.483.483.483.487.七、不可預見費2572.772572.77514.55514.55514.55514.55514.557-1-1不可預見費2572.772572.77514.55514.55514.55514.55514.55JJF間

19、接費2614.652614.65522.93522.93522.93522.93522.93ZZJ開發(fā)建設成本54070.0854070.0826315.896938.556938.556938.556938.55福景花園項目銷售投資計劃表序號工程項目（費用）名稱成本(萬元)合計(萬元)第1年第2年第3年第4年第5年1.廣告費2924.012924.01731.00584.80584.80584.80438.602.策劃費用2924.012924.01731.00584.80584.80584.80438.603.營業(yè)稅及附加5409.415409.41540.941081.881352.35

20、1622.82811.41合計11257.4311257.432002.942251.492521.962792.431688.61 匯總1:經營資金5848.015848.011462.001169.601169.601169.60877.20 匯總2:經營稅金及附加5409.415409.41540.941081.881352.351622.82811.41福景花園項目分期投資計劃表序號工程項目（費用）名稱成本(萬元)合計(萬元)第1期第2期第3期1開發(fā)建設成本54070.0854070.0826315.896938.5520815.641.1 一、土地取得費14938.0214938.0

21、214938.021.2 二、勘察、設計前期工程費用4439.324439.324439.321.3 三、建安工程建設費29760.0629760.065952.015952.0117856.041.4 四、室外配套工程費771.34771.34154.27154.27462.801.5 五、管理費1546.691546.69309.34309.34928.011.6 六、開發(fā)期稅費41.8841.888.388.3825.131.7 七、不可預見費2572.772572.77514.55514.551543.662經營資金5848.015848.011462.001169.603216.41

22、3經營稅金及附加5409.415409.41540.941081.883786.594土地增值稅974.67974.6795.47196.93682.275項目總投資66302.1766302.1728414.319386.9728500.905.1 開發(fā)產品成本54070.0854070.0826315.896938.5520815.645.2 經營成本12232.1012232.102098.412448.427685.27福景花園項目投資分類表序號工程項目（費用）名稱成本(萬元)合計(萬元)商業(yè)多層住宅高層住宅停車場1開發(fā)建設成本54070.0854070.085395.303146.9

23、637893.034935.371.1 一、土地取得費14938.0214938.021490.57869.4210468.771363.501.2 二、勘察、設計前期工程費用4439.324439.32442.97258.383111.14405.211.3 三、建安工程建設費29760.0629760.062969.561732.0820856.252716.421.4 四、室外配套工程費771.34771.3476.9744.89540.5670.411.5 五、管理費1546.691546.69154.3390.021083.94141.181.6 六、開發(fā)期稅費41.8841.884

24、.182.4429.353.821.7 七、不可預見費2572.772572.77256.72149.741803.03234.842經營資金5848.015848.01583.53340.364098.37533.793經營稅金及附加5409.415409.41539.77314.843790.99493.764土地增值稅974.67974.6797.2656.73683.0688.975項目總投資66302.1766302.176615.863858.8946465.456051.885.1 開發(fā)產品成本54070.0854070.085395.303146.9637893.034935.

25、375.3 經營成本12232.1012232.101220.56711.938572.421116.51福景花園項目資金籌措計劃表序號項目名稱成本(萬元)合計(萬元)第1年第2年第3年第4年第5年1投資計劃66302.1766302.1728414.319386.979704.1710070.118726.632資金籌措計劃66302.1728414.319386.979704.1710070.118726.632.1 資本金23205.7623205.762.2 銷售收入43096.415208.549386.979704.1710070.118726.63福景花園項目損益表序號項目名稱合

26、計(萬元)第1年第2年第3年第4年第5年1經營收入97466.909546.6919693.3824366.7333913.429946.691.1 銷售收入97466.909546.6919693.3824366.7333913.429946.692開發(fā)建設成本54070.085296.0610924.9713517.5218813.585517.962.1 商品房分攤經營成本54070.085296.0610924.9713517.5218813.585517.963經營資金5848.011462.001169.601169.601169.60877.206經營稅金及附加5409.4154

27、0.941081.881352.351622.82811.418土地增值稅974.6795.47196.93243.67339.1399.479利潤總額31164.732152.226319.998083.5811968.282640.6510所得稅10284.36710.232085.602667.583949.53871.4111稅后利潤20880.371441.994234.405416.008018.751769.2411.1 盈余公積金2088.04144.20423.44541.60801.87176.9211.2 公益金2088.04144.20423.44541.60801.8

28、7176.9211.3 應付利潤16704.291153.593387.524332.806415.001415.39稅前全投資投資利潤率（%）47.00稅后全投資投資利潤率（%）31.49稅前資本金投資利潤率（%）134.30稅后資本金投資利潤率（%）89.98福景花園項目全投資現金流量表序號項目名稱合計(萬元)第1年第2年第3年第4年第5年1現金流入97466.909546.6919693.3824366.7333913.429946.691.1 銷售收入97466.909546.6919693.3824366.7333913.429946.692現金流出76586.5329124.541

29、1472.5612371.7514019.649598.042.1 開發(fā)建設投資(不含利息)54070.0826315.896938.556938.556938.556938.552.2 經營資金5848.011462.001169.601169.601169.60877.202.5 經營稅金及附加5409.41540.941081.881352.351622.82811.412.6 土地增值稅974.6795.47196.93243.67339.1399.472.7 所得稅10284.36710.232085.602667.583949.53871.413凈現金流量(稅前)31164.73-

30、18867.6210306.4114662.5623843.311220.064累計凈現金流量(稅前)31164.73-18867.62-8561.206101.3529944.6631164.735折現凈現金流量(Ic=20%)(稅前)11908.32-15723.017157.238485.2811498.51490.326累計折現凈現金流量(Ic=20%)(稅前)11908.32-15723.01-8565.78-80.5111418.0011908.327凈現金流量(稅后)20880.37-19577.858220.8211994.9719893.78348.658累計凈現金流量(稅后

31、)20880.37-19577.85-11357.03637.9420531.7220880.379折現凈現金流量(Ic=20%)(稅后)6069.51-16314.875708.906941.549593.84140.1110累計折現凈現金流量(Ic=20%)(稅后)6069.51-16314.87-10605.97-3664.445929.406069.51稅前財務內部收益率(%)57.10財務凈現值(Ic=20%)11908.32靜態(tài)回收期(年)2.58動態(tài)回收期(年)3.01稅后財務內部收益率(%)39.20財務凈現值(Ic=20%)6069.51靜態(tài)回收期(年)2.95動態(tài)回收期(年

32、)3.38福景花園項目資本金現金流量表序號項目名稱合計(萬元)第1年第2年第3年第4年第5年1現金流入97466.909546.6919693.3824366.7333913.429946.691.1 銷售收入97466.909546.6919693.3824366.7333913.429946.692現金流出76586.5329124.5411472.5612371.7514019.649598.042.1 開發(fā)建設投資(不含利息)54070.0826315.896938.556938.556938.556938.552.2 經營資金5848.011462.001169.601169.601

33、169.60877.202.5 經營稅金及附加5409.41540.941081.881352.351622.82811.412.6 土地增值稅974.6795.47196.93243.67339.1399.472.7 所得稅10284.36710.232085.602667.583949.53871.413凈現金流量(稅前)31164.73-18867.6210306.4114662.5623843.311220.064累計凈現金流量(稅前)31164.73-18867.62-8561.206101.3529944.6631164.735折現凈現金流量(Ic=20%)(稅前)11908.32

34、-15723.017157.238485.2811498.51490.326累計折現凈現金流量(Ic=20%)(稅前)11908.32-15723.01-8565.78-80.5111418.0011908.327凈現金流量(稅后)20880.37-19577.858220.8211994.9719893.78348.658累計凈現金流量(稅后)20880.37-19577.85-11357.03637.9420531.7220880.379折現凈現金流量(Ic=20%)(稅后)6069.51-16314.875708.906941.549593.84140.1110累計折現凈現金流量(Ic=

35、20%)(稅后)6069.51-16314.87-10605.97-3664.445929.406069.51稅前財務內部收益率(%)57.10財務凈現值(Ic=20%)11908.32靜態(tài)回收期(年)2.58動態(tài)回收期(年)3.01稅后財務內部收益率(%)39.20財務凈現值(Ic=20%)6069.51靜態(tài)回收期(年)2.95動態(tài)回收期(年)3.38福景花園項目資本來源與應用表序號項目名稱合計(萬元)第1年第2年第3年第4年第5年1資金來源120672.6632752.4519693.3824366.7333913.429946.691.1 銷售收入97466.909546.6919693

36、.3824366.7333913.429946.691.3 自有資金23205.7623205.762資金運用93290.8330278.1314860.0816704.5520434.6411013.432.1 開發(fā)建設投資(不含利息)54070.0826315.896938.556938.556938.556938.552.2 經營資金5848.011462.001169.601169.601169.60877.202.3 經營稅金及附加5409.41540.941081.881352.351622.82811.412.4 土地增值稅974.6795.47196.93243.67339.1

37、399.472.5 所得稅10284.36710.232085.602667.583949.53871.412.6 應付利潤16704.291153.593387.524332.806415.001415.393盈余資金27381.832474.324833.307662.1713478.78-1066.744累計盈余資金27381.832474.327307.6214969.7928448.5727381.83福景花園項目資產負債表序號項目名稱資產負債(萬元)備注1資產97466.901.1 流動資金97466.901.1.1 應收帳款97466.902.1 流動負債總額76586.532.

38、1.1 應付賬款76586.53負債小計76586.532.3 所有者權益25293.802.3.1 資本金23205.762.3.3 盈余公積金2088.041. 資產負債率(%)78.582. 流動比率(%)1.273. 速動比率(%)1.27福景花園項目損益表（投資分類）序號工程項目（費用）名稱合計(萬元)商業(yè)多層住宅高層住宅停車場其它1經營收入97466.9024400.004803.3064263.604000.001.1 銷售收入97466.9024400.004803.3064263.604000.002項目成本66302.176615.863858.8946465.456051

39、.883310.102.1 開發(fā)建設成本54070.085395.303146.9637893.034935.372699.422.2 經營資金5848.01583.53340.364098.37533.79291.962.3 經營稅金及附加5409.41539.77314.843790.99493.76270.062.4 土地增值稅974.6797.2656.73683.0688.9748.663利潤總額31164.7317784.14944.4117798.15-2051.88-3310.10福景花園項目多方案經濟分析表序號項目名稱計量單位基本方案方案1方案2方案3方案4方案5方案61土地

40、拍賣價款萬元14500.0014500.0014600.0014700.0014800.0014900.0015000.001.1 土地拍賣單價元/M21199.001199.001208.001216.001224.001233.001241.001.2 土地拍賣單價萬元/畝79.9679.9680.5181.0781.6282.1782.721.3 土地拍賣價款占比例%21.8721.8721.9822.1022.2122.3222.442項目總成本萬元66299.0066299.0066410.0066522.0066633.0066745.0066856.003資金籌措萬元66299.

41、0066299.0066410.0066522.0066633.0066745.0066856.003.1 資本金萬元23205.0023205.0023244.0023283.0023322.0023361.0023400.003.2 銷售收入萬元43094.0043094.0043167.0043239.0043312.0043384.0043457.004經營總收入萬元97467.0097467.0097467.0097467.0097467.0097467.0097467.004.1 銷售收入萬元97467.0097467.0097467.0097467.0097467.0097467

42、.0097467.005利潤總額萬元31168.0031168.0031057.0030945.0030834.0030722.0030611.006所得稅萬元10285.4410285.4410248.6810211.8910175.0910138.3010101.517稅后利潤萬元20882.5620882.5620807.9320733.2320658.5220583.8220509.12稅前全投資財務內部收益率%57.1057.1056.6056.2055.8055.3054.90全投資財務凈現值(Ic=20%)萬元11910.0011910.0011819.0011729.00116

43、38.0011547.0011456.00全投資靜態(tài)回收期年2.582.582.592.602.612.612.62全投資動態(tài)回收期年3.013.013.013.023.033.043.05全投資投資利潤率%47.0147.0146.7646.5246.2746.0345.79稅后全投資財務內部收益率%39.2039.2038.9038.6038.3038.0037.70全投資財務凈現值(Ic=20%)萬元6071.006071.006001.005931.005862.005792.005722.00全投資靜態(tài)回收期年2.952.952.952.962.972.982.98全投資動態(tài)回收期年3.383.383.