單因素敏感性分析對照表

1、單因素敏感性分析對照表表:10-10序號項(xiàng)目單位當(dāng)經(jīng)營收入下降 10%時基本方案當(dāng)經(jīng)營成本上升 10%時1生產(chǎn)期平均年利潤總額萬元163.35305.83195.552生產(chǎn)期平均年利稅總額萬元316.15485.15366.293投資利潤率%19.9237.323.854投資利稅率%38.5559.1644.675銷售利潤率%10.7418.111.576盈虧平衡點(diǎn)%38.5524.6833.347全部投資所得稅前財務(wù)指標(biāo)7.1內(nèi)部收益率%30.585034.817.2凈現(xiàn)值（1C=12%）萬元552.771395.96743.337.3投資回收期年5.253.374.618全部投資所得稅后財

2、務(wù)指標(biāo)8.1內(nèi)部收益率%20.0531.6127.368.2凈現(xiàn)值（1C=12%）萬元311.07947.01453.998.3投資回收期年6.514.075.699貸款償還期年2.68建 設(shè) 進(jìn) 度 示 意 表附表：3時間項(xiàng)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月前期工作申請立項(xiàng)可行性研究報告編制初步設(shè)計初步設(shè)計審批施工圖設(shè)計可行性研究報告審批施工期施工準(zhǔn)備期建筑工程施工室外工程施工設(shè)備訂貨設(shè)備購置安裝竣工投產(chǎn)產(chǎn)品方案表表：3序號產(chǎn)品名稱項(xiàng)目工程 t/a產(chǎn)品規(guī)格銷售方式預(yù)期價格（元）備注1灘棗800

3、噸1kg454g5kg13kg自銷14 元/袋6.36 元/袋1.4 萬元/t2空心棗、棗片100 噸300g250g自銷3 元/袋3.6 元/袋1.35 萬元/t3香酥棗100 噸300g自銷4.5 元/袋1.35 萬元/t4貢棗200 噸454g自銷8.17 元/袋1.5 萬元/t主 要 財 務(wù) 指 標(biāo)表 1-2單位：萬元序號項(xiàng)目單位指標(biāo)備注1生產(chǎn)期平均年利潤總額萬元305.832生產(chǎn)期平均年利潤總額萬元485.153投資利潤率%37.34投資利稅率%59.165銷售利潤率%18.16盈虧平衡點(diǎn)%24.687全部投資所得稅前財務(wù)指標(biāo)7.1內(nèi)部收益率%507.2凈現(xiàn)值（IC=12%）萬元13

4、95.967.3投資回收期年3.378全部投資所得稅后財務(wù)指標(biāo)8.1內(nèi)部收益率%31.618.2凈現(xiàn)值（IC=12%）萬元947.018.3投資回收期年4.099貸款償還期年2.68貸款償還計算表(所得稅后)表 1012單位：萬元年份項(xiàng)目123451、年初貸款累計2802802、本年貸款額2803、本年應(yīng)計利息8.4288.44、本年還本付息8.48.44.1、還本2804.2、付息8.48.45、年未貸款累計額28006、本年可用于還款資金205.56205.566.1、應(yīng)付利潤190.12190.126.2、折舊費(fèi)5.65.66.3、待攤費(fèi)9.849.84說明：利率以年 3%計算；貸款償還

5、期為 2.68 年?？偝杀举M(fèi)用表表：106單位：萬元序號建設(shè)期達(dá)產(chǎn)期合 計123456789101112131415100%100%100%100%100%100%100%100%100%100%100%100%100%100%1原輔材料792.08792.08792.08792.08792.08792.08792.08792.08792.08792.08792.08792.08792.08792.0811089.122燃料及動力82.6682.6682.6682.6682.6682.6682.6682.6682.6682.6682.6682.6682.6682.661157.243工資及福利

6、費(fèi)57.4657.4657.4657.4657.4657.4657.4657.4657.4657.4657.4657.4657.4657.46804.444修理費(fèi)4.924.924.924.924.924.924.924.924.924.924.924.924.924.9268.885折舊費(fèi)9.849.849.849.849.849.849.849.849.849.849.849.849.849.84137.766管理費(fèi)11.4911.4911.4911.4911.4911.4911.4911.4911.4911.4911.4911.4911.4911.49160.867借款利息8.48.48

7、.48.433.68待攤費(fèi)用5.65.65.65.65.65.65.65.65.65.6569銷售費(fèi)用240240240240240240240240240240240240240240336010總成本費(fèi)用1212. 45 1212. 451212. 451212. 451204.051204.051204.051204.051204.051204.051198.451198.451198.451198.4516867.910.1 可變成本1114.741114.741114.741114.741114.741114.741114.741114.741114.741114.741114.74

8、1114.741114.741114.7415606.3610.2 固定成本97.7197.7197.7197.7189.3189.3189.3189.3189.3189.3183.7183.7183.7183.711261.5411經(jīng)營成本1188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.6116640.54年份生產(chǎn)負(fù)荷金額項(xiàng)目銷售收入、總成本費(fèi)用、稅金及利潤測算表表：107單位：萬元序號達(dá)產(chǎn)期合計23456789101112131415100%100

9、%100%100%100%100%100%100%100%100%100%100%100%100%1銷售收入16901690169016901690169016901690169016901690169016901690236602總成本費(fèi)用1212.451212.451212.451212.451204.051204.051204.051204.051204.051204.051198.451198.451198.451198.4516867.93稅金及附加179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.3217

10、9.32179.32179.322510.483.1增值稅166.04166.04166.04166.04166.04166.04166.04166.04166.04166.04166.04166.04166.04166.042324.563.2城市維護(hù)建設(shè)稅(5%)8.38.38.38.38.38.38.38.38.38.38.38.38.38.3116.23.3教育費(fèi)附加（3%）4.984.984.984.984.984.984.984.984.984.984.984.984.984.9869.724利潤298.23298.23298.23298.23306.63306.63306.633

11、06.63306.63306.63312.23312.23312.23312.234281.62年份生產(chǎn)負(fù)荷金額項(xiàng)目現(xiàn) 金 流 量 表（全 部 投 資）表：108單位：萬元序號年份項(xiàng)目建設(shè)期達(dá)產(chǎn)期合計123456789101112131415生產(chǎn)負(fù)荷（%）1001001001001001001001001001001001001001001現(xiàn)金流入16901690169016901690169016901690169016901690169016902316.2424286.241.1銷售收入169016901690169016901690169016901690169016901690169

12、01690236601.2回收固定資產(chǎn)余值26.2426.241.3回收流動資金6006002現(xiàn)金流出1642042.49 1442.491442.49 1442.491444.591444.59 1444.59 1444.59 1444.59 1444.591445.99 1445.99 1445.99 1445.9920985.462.1固定資產(chǎn)投資1641642.2流動資金6006002.3經(jīng)營成本1188.61 1188.61 1188.61 1188.61 1188.61 1188.611188.61 1188.61 1188.611188.611188.611188.61 1188

13、.611188.6116640.542.4銷售稅金及附加179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.322510.482.5所得稅（25%）74.5674.5674.5674.5676.6676.6676.6676.6676.6676.6678.0678.0678.0678.061070.443凈現(xiàn)金流量-164-352.49247.51247.51247.51245.41245.41245.41245.41245.41245.41244.01244.01244.01870.

14、253300.784累計凈現(xiàn)金流量-164-516.49-268.98-21.47226.04471.45716.86962.271207.68 1453.091698.51942.51 2186.52 2430.53330.785所得稅前凈現(xiàn)金流量-164-277.93322.07322.07322.07322.07322.07322.07322.07322.07322.07322.07322.07322.07948.314371.226所得稅前累計凈現(xiàn)金-164-441.93-119.86202.21524.28846.351168.42 1490.49 1812.56 2134.6324

15、56.72778.77 3100.84 3422.91 4371.22計算指標(biāo)：所得稅前：所得稅后：財務(wù)內(nèi)部收益率IRR50%IRR=31.61%財務(wù)凈現(xiàn)值（I=12%）NPV=1395.96 萬元NPV=947.01 萬元投資回收期3.37 年4.09 年敏 感 性 分 析 表（全 部 投 資）表：10-10-1當(dāng)（經(jīng)營收入）下降 10%時單位：萬元序號年份項(xiàng)目建設(shè)期達(dá)產(chǎn)期合計123456789101112131415生產(chǎn)負(fù)荷（%）1001001001001001001001001001001001001001001現(xiàn)金流入1521152115211521152115211521152115

16、2115211521152115212147.2421920.241.1銷售收入15211521152115211521152115211521152115211521152115211521212941.2回收固定資產(chǎn)余值26.2426.241.3回收流動資金6006002現(xiàn)金流出1641982.25 1382.251382.25 1382.25 1382.25 1382.25 1382.25 1382.25 1382.25 1382.25 1382.25 1382.25 1382.25 1382.2520115.52.1固定資產(chǎn)投資1641642.2流動資金6006002.3經(jīng)營成本118

17、8.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.611188.6116640.542.4銷售稅金及附加152.8152.8152.8152.8152.8152.8152.8152.8152.8152.8152.8152.8152.8152.82139.22.5所得稅（25%）40.8440.8440.8440.8440.8440.8440.8440.8440.8440.8440.8440.8440.8440.84571.763凈現(xiàn)金流量-164-461.25138.751

18、38.75138.75138.75138.75138.75138.75138.75138.75138.75138.75138.75764.991804.744累計凈現(xiàn)金流量-164-625.25-486.5-347.75-209-70.2568.5207.25346484.75629.5762.259011039.75 1804.745所得稅前凈現(xiàn)金流量-164-420.41179.59179.59179.59179.59179.59179.59179.59179.59179.59179.59179.59179.59805.832376.56所得稅前累計凈現(xiàn)金-164-584.41-404.8

19、2-225.23-45.64133.95313.54493.73672.72852.311031.91211.49 1391.08 1570.672376.5計算指標(biāo)：所得稅前：所得稅后：財務(wù)內(nèi)部收益率IRR=30.58%IRR=20.05%財務(wù)凈現(xiàn)值（I=12%）NPV=552.77 萬元NPV=311.07 萬元投資回收期5.25 年6.51 年敏 感 性 分 析 表（全 部 投 資）表：10-10-2當(dāng)（經(jīng)營成本）上升 10 %時單位：萬元序號年份項(xiàng)目建設(shè)期達(dá)產(chǎn)期合計123456789101112131415生產(chǎn)負(fù)荷（%）100100100100100100100100100100100

20、1001001001現(xiàn)金流入16901690169016901690169016901690169016901690169016901316.2424286.241.1銷售收入16901690169016901690169016901690169016901690169016901690236601.2回收固定資產(chǎn)余值26.2426.241.3回收流動資金6006002現(xiàn)金流出1642127.11527.11527.11527.11527.11527.11527.11527.11527.11527.11527.11527.11527.11527.122143.42.1固定資產(chǎn)投資1641642

21、.2流動資金6006002.3經(jīng)營成本1307.471307.47 1307.47 1307.47 1307.47 1307.47 1307.47 1307.47 1307.47 1307.47 1307.47 1307.47 1307.47 1307.4718304.582.4銷售稅金及附加170.74170.74170.74170.74170.74170.74170.74170.74170.74170.74170.74170.74170.74170.742390.362.5所得稅（25%）48.8948.8948.8948.8948.8948.8948.8948.8948.8948.894

22、8.8948.8948.8948.89684.463凈現(xiàn)金流量-164-437.1162.9162.9162.9162.9162.9162.9162.9162.9162.9162.9162.9162.9789.142142.844累計凈現(xiàn)金流量-164-601.1-438.2-275.3-112.450.5213.4376.3539.2702.18651027.91190.81353.72142.845所得稅前凈現(xiàn)金流量-164-388.21211.79211.79211.79211.79211.79211.79211.79211.79211.79211.79211.79211.79838.0

23、32827.36所得稅前累計凈現(xiàn)金-164-552.21-340.42-128.6383.16294.95506.74718.53930.321142.111353.91565.69 1777.48 1989.212827.3計算指標(biāo)：所得稅前：所得稅后：財務(wù)內(nèi)部收益率IRR=34.81%IRR=27.36%財務(wù)凈現(xiàn)值（I=12%）NPV=743.33 萬元NPV=453.99 萬元投資回收期4.61 年5.69 年損損益益表表表：10-9單位：萬元序號年份生產(chǎn)負(fù)項(xiàng)金荷目額達(dá)產(chǎn)期合計23456789101112131415100%100%100%100%100%100%100%100%100%

24、100%100%100%100%100%1經(jīng)營收入16901690169016901690169016901690169016901690169016901690236602銷售稅金及附加179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.32179.322510.483總成本費(fèi)用1212.451212.451212.451212.451204.051204.051204.051204.051204.051204.051198.451198.451198.451198.4516867.94利潤總

25、額298.23298.23298.23298.23306.63306.63306.63306.63306.63306.63312.23312.23312.23312.234281.625彌補(bǔ)上年度虧損6應(yīng)收稅所得額298.23298.23298.23298.23306.63306.63306.63306.63306.63306.63312.23312.23312.23312.234281.627所得稅74.5674.5674.5674.5676.6676.6676.6676.6676.6676.6678.0678.0678.0678.061070.448稅后利潤223.67223.67223.

26、67223.67229.97229.97229.97229.97229.97229.97234.17234.17234.17234.173211.189公積金（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應(yīng)付利潤190.12190.12190.12190.12195.47195.47195.47195.47195.47195.47199.05199.051

27、99.05199.052729.512未分配利潤190.12190.12190.12190.12195.47195.47195.47195.47195.47195.47199.05199.05199.05199.052729.513累計未分配利潤190.12380.24570.36760.48955.951151.421346.891542.471737.831933.32132.352331.42530.452729.5資資 金金 來來 源源 及及 運(yùn)運(yùn) 用用 表表表：10-11單位：萬元序號年份生產(chǎn)負(fù)項(xiàng)金荷目額達(dá)產(chǎn)期合計123456789101112131415100%100%100%100%100%100%100%100%100%100%100%100%10