年產(chǎn)1520萬(套)汽車零部件異地生產(chǎn)建設項目可行性研究報告

1、 固定資產(chǎn)折舊費估算表表16-7單位：萬元序號項目折舊起始年折 舊 年 限原值折舊率第一年第二年第三年第四年第五年第六年第七年第八年第九年第十年第十一年第十二年第十三年固定資產(chǎn)合計48863.原值420003365.13365.13365.13365.13365.13365.13365.13365.13365.13365.1折舊費999999999945497.42132.38767.35402.32037.28671.25306.21941.18576.15211.凈值816243240586674829101房屋及建筑物26880.原值420004.751276.81276.81276.8

2、1276.81276.81276.81276.81276.81276.81276.8折舊費000000000025603.24326.23049.21772.20496.19219.17942.16665.15388.14112.凈值204060800020406080002設備21983.原值410009.502088.32088.32088.32088.32088.32088.32088.32088.32088.32088.3折舊費999999999919894.17806.15717.13629.11541.9452.67364.25275.83187.41099.1凈值61228344

3、0567890無形及其他資產(chǎn)費用攤銷表序號項目攤銷起始年攤銷 年 限原值第一年第二年第三年第四年第五年第六年第七年第八年第九年第十年第十一年第十二年第十三年5512.1無形資產(chǎn)小計450005512.1.1土地使用權45000攤銷110.241 10.24110.241 10.24110.24110.241 10.24110.24110.24110.245401.75291.55181.25071.04960.84850.54740.34630.04519.84409.6凈值62840628401.2專有技術和專利權表 16-8單位：萬元攤銷凈值1.3其他無形資產(chǎn)攤銷凈值2其他資產(chǎn)451625

4、.00攤銷325.00325.00325.00325.00325.00凈值1300.00975.00650.00325.000.003無形及其他資產(chǎn)合計(1+2)4507137.00攤銷435.24435.24435.24435.24435.24110.241 10.24110.24110.24110.24凈值6701.7()266.55831.25396.049(50.84850.5474C).34630.04519.84409.66284062840總成本費用估算表（生產(chǎn)要素法）序號項目建設期生產(chǎn)經(jīng)營期合計第一年第二年第三年第四年第五年第六年第七年第八年第九年第十年第十一年第十二年第十三年

5、61428.102380102380102380102380102380102380102380102380102380982848.1外購原材料00.00.00.00.00.00.00.00.00.00001361.42269.02269.02269.02269.02269.02269.02269.02269.02269.021782.42外購燃料及動力000000000005700.05700.05700.05700.05700.05700.05700.05700.05700.05700.057000.03工資及福利費000000000004修理費673.03673.03673.03673

6、.03673.03673.03673.03673.03673.03673.036730.305其他費用4860.07910.07910.07910.07910.07910.07910.07910.07910.07910.076050.0表 16-9單位：萬元000000000006經(jīng)營成本74022.1189321189321189321189321189321189321189321189321189321144410(1+2+3+4+5)43.00.00.00.00.00.00.00.00.00.433365.13365.13365.13365.13365.13365.13365.1336

7、5.13365.13365.133651.97折舊費999999999908攤銷費435.24 丄435.24435.24435.24435.24110.24110.24110.24110.24110.242727.402447.72352.61610.112484.09利息支出355867.65867.65867.65867.65867.65867.65867.658總成本費用80270.125085124342123600123600123275123275123275123275123275119327310(6+7+8+9)59.10.60.10.10.10.10.10.10.10.9

8、915033.18083.18083.18083.18083.17758.17758.17758.17758.17758.176159.其中固定成本464646464646464646466065237.1070011062591055161055161055161055161055161055161055161017114可變成本13.64.14.64.64.64.64.64.64.64.39盈虧平衡點48%產(chǎn)品銷售收入和增值稅及附加估算表表16-10單位：萬元序號項目單位額疋產(chǎn)量銷售單價（元/套）銷售量銷售收入銷售量銷售收入1產(chǎn)品銷售收入1.1氣彈簧萬套50100.00303000.005

9、05000.001.2減振器萬套12050.00723600.001206000.001.3球頭、球籠萬套10080.00604800.001008000.001.4橫拉桿萬套51000.0033000.0055000.001.5懸掛萬套102000.00612000.001020000.001.6橡膠件萬套20025.001203000.002005000.001.7水泵萬套60100.00363600.00606000.001.8制動泵萬套20400.00124800.00208000.001.9高強螺栓、螺帽萬套80050.0048024000.0080040000.001.10汽車儀表

10、萬套20300.00123600.00206000.001.11汽車前輪轂萬套20350.00124200.00207000.001.12汽車下支臂萬套70100.00424200.00707000.001.13離合器萬套35200.00214200.00357000.001.14制動器萬套102000.00612000.001020000.00合計152091290000.001520150000.002增值稅及附加4269.967116.612.1增值稅3953.676589.46銷項稅13076.9221794.87進項稅9123.2515205.412.2城市維護建設稅197.6832

11、9.472.3教育費附加118.61197.68借款還本付息計劃表序號項目利率（）第一年第二年第三年第四年第五年第六年第七年第八年第九年第十年合計1人民幣借款及還本付息5.9410000.025000.032000.025000.012500.01.1年初借款本息累計000001.110000.025000.032000.025000.012500.0本金1000001.1建設期利息210000.015000.032000.1.2本年借款7000.0000001.3本年應計利息297.001039.501692.901900.801485.00742.507157.70表 16-11單位：萬元

12、1.4本年還本7000.0012500.0012500.0032000.001.5本年付息297.001039.501692.901900.801485.00742.507157.702償還借款本金資金來源2.1未分配利潤3685.1312013.8512515.0328214.012.2折舊3365.193365.193365.1910095.572.3攤銷435.24435.24435.241305.722.4其他資金合計(2.1+2.2+.+2.4)7485.5615814.2816315.4639615.30計利息備付率3.238.5612.51算指標償債備付率1.091.311.36

13、借款償還期5.77年項目投資現(xiàn)金流量表表16-12單位：萬元序號項目建設期生產(chǎn)經(jīng)營期合計第一年第二年第三年第四年第五年第六年第七年第八年第九年第十年第十一年第十二年第十三年90000.15000015000015000015000015000015000015000015000019296014829601現(xiàn)金流入00.00.00.00.00.00.00.00.00.70.7090000.15000015000015000015000015000015000015000015000015000014400001.1產(chǎn)品銷售收入00.00.00.00.00.00.00.00.00.00.0019

14、620.19620.71.2回收固定資產(chǎn)余值70023340.23340.01.3回收流動資金00017203.25460.10307.92992.13468812604812604812604812604812604812604812604812604812890412現(xiàn)金流出00501039.71.71.71.71.71.71.71.71.71.3817203.25460.10307.52970.62.1建設投資005010014700.8640.023340.02.2流動資金000074022.11893211893211893211893211893211893211893211893

15、211893211444112.3經(jīng)營成本43.10.10.10.10.10.10.10.10.10.334269.97116.67116.67116.67116.67116.67116.67116.67116.67116.668319.42.4增值稅及附加611111111153稅前凈現(xiàn)金流量-17203-25460-10307-2992.15311.23951.23951.23951.23951.23951.23951.23951.66911.193919.(1-2).00.50.1039323232322727272797344累計稅前凈現(xiàn)金流-17203-42663-52970-559

16、63-40651.-16700.7250.931202.55153.79104.103056127007193919量.00.50.60.0070307295683.10.40.301976.75037.75037.75037.75037.75118.95118.95118.95118.95118.947722.55調(diào)整所得稅922227777726稅后凈現(xiàn)金流量-17203-25460-10307-4969.10273.18913.18913.18913.18832.18832.18832.18832.61793.146196.(3-5).00.50.10186060606030303030

17、00827累計稅后凈現(xiàn)金流-17203-42663-52970-57939-47666.-28752.-9838.99074.627906.46739.65571.84403.146196量.00.50.60.8020608292225282.80計算指標：內(nèi)部收益率財務凈現(xiàn)值投資回收期基準收益率所得稅前：23.32%41152.006.70 年12%所得稅后：18.60%22719.007.51 年項目資本金現(xiàn)金流量表序號項目建設期生產(chǎn)經(jīng)營期合計第一年第二年第三年第四年第五年第六年第七年第八年第九年第十年第十一年第十二年第十三年90000.0150000.150000.150000.1500

18、00.150000.150000.150000.150000.192960.14829601現(xiàn)金流入0000000000000000070.7090000.0150000.150000.150000.150000.150000.150000.150000.150000.150000.14400001.1產(chǎn)品銷售收入0000000000000000000.00回收固定資產(chǎn)余19620.719620.71.2值0023340.023340.01.3回收流動資金00單位：萬元表 16-137500.011500.093504.9147950.144794.131737.131737.131818.1

19、31818.131818.131818.148158.13491552現(xiàn)金流出005000.008800010103030303030.487500.011500.031000.02.1項目資本金005000.004400.002600.00012500.012500.016340.048340.02.2借款本金償還7000.00000012484.02.3借款利息支付2447.732352.651610.15867.65867.65867.65867.65867.65867.65867.65874022.4118932.118932.118932.118932.118932.118932.1

20、18932.118932.118932.11444102.4經(jīng)營成本3000000000000000000.4368319.42.5增值稅及附加4269.967116.617116.617116.617116.617116.617116.617116.617116.617116.61544601.62.6所得稅1364.864449.574635.204820.824820.824902.074902.074902.074902.074902.0723凈現(xiàn)金流量-7500.0-11500.-5000.0-3504.92049.205206.0018262.918262.918181.71818

21、1.718181.718181.744802.4133805.(1-2)00008000000022計算指標：項目資本金內(nèi)部收益率 26.23% 項目資本金凈現(xiàn)值26477.00 基準收益率13%利潤與利潤分配表序號項目建設期生產(chǎn)經(jīng)營期合計第一年第二年第三年第四年第五年第六年第七年第八年第九年第十年第十一年第十二年第十三年90000.15000015000015000015000015000015000015000015000015000014400001產(chǎn)品銷售收入00.00.00.00.00.00.00.00.00.00.004269.97116.67116.67116.67116.671

22、16.67116.67116.67116.67116.668319.42增值稅及附加6111111111580270.12508512434212360012360012327512327512327512327512327511932733總成本費用59.10.60.10.10.10.10.10.10.10.995459.417798.18540.19283.19283.19608.19608.19608.19608.19608.178406.4利潤總額(1-2-3)529792929292929292956表 16-14單位：萬元1364.84449.54635.24820.84820.8

23、4902.04902.04902.04902.04902.044601.65所得稅670227777724094.513348.13905.14462.14462.14706.14706.14706.14706.14706.133804.6凈利潤（4-5）9725947472222222222947期初未分配利潤8可供分配利潤4094.513348.13905.14462.14462.14706.14706.14706.14706.14706.133804.(6+7)9725947472222222222941334.81390.51446.21446.21470.61470.61470.61

24、470.61470.613380.48.1盈余公積金409.4676552222298.2應付利潤（股利）3685.112013.12515.13016.13016.13235.13235.13235.13235.13235.120424.8.3未分配利潤3850322226060606060453685.115698.28214.41230.54246.67482.80717.93953.1071881204249累計未分配利潤398012345056525.90.507907.120150.20150.20150.20150.20475.20475.20475.20475.20475.19

25、0890.10息稅前利潤894949494949494949464息稅折舊攤銷前11707.23951.23951.23951.23951.23951.23951.23951.23951.23951.227269.11利潤6137373737373737373794計算指標：投資收益率24.05%投資利稅率31.09%項目資本金凈收益率43.16%財務計劃現(xiàn)金流量表序號項目第一年第二年第三年第四年第五年第六年第七年第八年第九年第十年第十一年第十二年第十三年10342.719501.819316.119130.519130.519049.319049.319049.319049.319049.1

26、經(jīng)營活動凈現(xiàn)金流量52977222232*50000.0150000.0150000.0150000.0150000.0150000.0150000.0150000.0150000.01.1現(xiàn)金流入9)0000.000000000001.1*50000.0150000.0150000.0150000.0150000.0150000.0150000.0150000.0150000.0產(chǎn)品銷售收入9)0000.0010000000001.12其它流入*30498.1130683.130869.130869.130950.130950.130950.130950.1309501.2現(xiàn)金流出9657.

27、25881434368686868.68表 16-15單位：萬元1.2*18932.0118932.0118932.0118932.0118932.0118932.0118932.0118932.0118932.0經(jīng)營成本M022.4310000000001.2增值稅及附加4269.967116.617116.617116.617116.617116.617116.617116.617116.617116.6121.2所得稅1364.864449.574635.204820.824820.824902.074902.074902.074902.074902.07317203.0-25460.5

28、-10307.1 -14700.02投資活動凈現(xiàn)金流量00008640.002.1現(xiàn)金流入2.2現(xiàn)金流出17203.00255460.5010307.10-4700.008640.002.21建設投資17203.00255460.5010307.102.2流動資金*4700.008640.0023籌資活動凈現(xiàn)金流量 17203.0025460.5010307.105252.27-6212.65-14110.15-867.65 -867.65 -867.65 -867.65 -867.65 -867.65 -867.653.1現(xiàn)金流入17500.0026500.0012000.00-4700.0

29、08640.003.11項目資本金投入7500.00 -1500.005000.004400.002600.003.12固定資產(chǎn)借款10000.0015000.007000.003.13流動資金借款*0300.006040.003.2現(xiàn)金流出297.00 1039.501692.909447.73 14852.65 14110.15867.65867.65867.65867.65867.65867.65867.653.21償還債務本金7000.00 12500.00 12500.003.22建設期利息支出297.00 1039.501692.903.33經(jīng)營期利息支出2447.732352.6

30、51610.15867.65867.65867.65867.65867.65867.65867.654凈現(xiàn)金流量895.024649.155206.0418262.9218262.9218181.6718181.6718181.6718181.6718181.675累計盈余資金895.025544.1710750.19:29013.09,47275.9965457.6483639.29101820.90120002.60138184.20資產(chǎn)負債表序號項目第一年第二年第三年第四年第五年第六年第七年第八年第九年第十年第十一年第十二年第十三年17500.044000.056000.075649.6

31、90349.791755.3106217.120680.135386.150092.164799.179505.194211.1資產(chǎn)0009768030608000305023450.141950.647156.665419.583682.4101864.120045.138227.156409.174590.1.1流動資產(chǎn)總額2355510804010701.1貨幣資金1335.02 6)111.2511317.229580.147843.066024.784206.3102387.120569.138751.1777279868281.1應收帳款9252.8014866.514866.51

32、4866.514866.514866.514866.514866.514866.514866.521111111111.1存貨12862.320972.820972.820972.820972.820972.820972.820972.820972.820972.830777777777表 16-16單位：萬元1.14其他17500.044000.056000.01.2在建工程00045497.842132.638767.435402.232037.028671.825306.621941.418576.215211.11.3固定資產(chǎn)凈值1234567890無形及其他資產(chǎn)凈1.4值6701.76 6266.52 5331.28 5396.04 4960.80 4850.56 4740.32 4630.08 4519.84 4409.6(17500.044000.056000.075649.690349.791755.3106217.120680.135386.150092.164