熟食制品及精煉牛油脂生產(chǎn)項(xiàng)目可行性研究報(bào)告

內(nèi)蒙古中敖食品有限公司熟食制品及精煉牛油脂生產(chǎn)項(xiàng)目可行性研究報(bào)告附表2流動(dòng)資金投資估算表單位：萬(wàn)元序號(hào)項(xiàng)目最低周轉(zhuǎn)合計(jì)建設(shè)期生產(chǎn)經(jīng)營(yíng)期周轉(zhuǎn)天數(shù)次數(shù)12345678910111流動(dòng)資產(chǎn)0028832.910.002390.532938.042938.042938.042938.042938.042938.042938.042938.042938.041.1應(yīng)收帳款301213419.950.001112.561367.491367.491367.491367.491367.491367.491367.491367.491367.491.2存貨0014439.330.001181.431473.101473.101473.101473.101473.101473.101473.101473.101473.101.2.1原材料301212116.230.00989.081236.351236.351236.351236.351236.351236.351236.351236.351236.351.2.2燃料1524101.060.008.2510.3110.3110.3110.3110.3110.3110.3110.3110.311.2.3在產(chǎn)品2180884.540.0073.2190.1590.1590.1590.1590.1590.1590.1590.1590.151.2.4產(chǎn)成品31201337.500.00110.89136.29136.29136.29136.29136.29136.29136.29136.29136.291.3現(xiàn)金3012973.630.0096.5497.4597.4597.4597.4597.4597.4597.4597.4597.451.4預(yù)付賬款000.000.000.000.000.000.000.000.000.000.000.000.002流動(dòng)負(fù)債0012446.330.001016.031270.031270.031270.031270.031270.031270.031270.031270.031270.032.1應(yīng)付帳款301212446.330.001016.031270.031270.031270.031270.031270.031270.031270.031270.031270.032.2預(yù)收賬款30120.000.000.000.000.000.000.000.000.000.000.000.003流動(dòng)資金(1-2)0016386.590.001374.511668.011668.011668.011668.011668.011668.011668.011668.011668.014流動(dòng)資金當(dāng)期增加額001668.010.001374.51293.500.000.000.000.000.000.000.000.005流動(dòng)資金借款額000.000.000.000.000.000.000.000.000.000.000.000.006流動(dòng)資金借款利息000.000.000.000.000.000.000.000.000.000.000.000.00附表3建設(shè)投資貸款還本付息計(jì)算表單位：萬(wàn)元序號(hào)項(xiàng)目名稱(chēng)建設(shè)期生產(chǎn)經(jīng)營(yíng)期12345678910111年初數(shù)0.002056.501940.311230.791161.251095.641033.73975.33920.22868.23819.172本期增加數(shù)2000.000.000.000.000.000.000.000.000.000.000.003等額還本付息額0.00819.15819.15819.15819.15819.15819.15819.15819.15819.15819.154本期還本數(shù)0.00702.96709.52749.61753.54757.25760.74764.04767.16770.10772.875本期付利息數(shù)0.00116.19109.6369.5465.6161.9058.4155.1151.9949.0546.28附表4營(yíng)業(yè)收入、主營(yíng)業(yè)務(wù)稅金及附加和增值稅估算表單位：萬(wàn)元序號(hào)項(xiàng)目合計(jì)建設(shè)期生產(chǎn)經(jīng)營(yíng)期12345678910111營(yíng)業(yè)收入179977.000.0014692.0018365.0018365.0018365.0018365.0018365.0018365.0018365.0018365.0018365.001.1精煉牛油40131.000.003276.004095.004095.004095.004095.004095.004095.004095.004095.004095.00單價(jià)(含稅萬(wàn)元)0.630.000.630.630.630.630.630.630.630.630.630.63數(shù)量（噸）63700.000.005200.006500.006500.006500.006500.006500.006500.006500.006500.006500.00銷(xiāo)項(xiàng)稅額4616.840.00376.88471.11471.11471.11471.11471.11471.11471.11471.11471.11銷(xiāo)項(xiàng)稅率%13.000.0013.0013.0013.0013.0013.0013.0013.0013.0013.0013.001.2熟食制品139846.000.0011416.0014270.0014270.0014270.0014270.0014270.0014270.0014270.0014270.0014270.00牛肉干82320.000.006720.008400.008400.008400.008400.008400.008400.008400.008400.008400.00腌臘肉12152.000.00992.001240.001240.001240.001240.001240.001240.001240.001240.001240.00鹵醬肉制品29988.000.002448.003060.003060.003060.003060.003060.003060.003060.003060.003060.00熏燒烤肉15386.000.001256.001570.001570.001570.001570.001570.001570.001570.001570.001570.00銷(xiāo)項(xiàng)稅額16088.480.001313.351641.681641.681641.681641.681641.681641.681641.681641.681641.68銷(xiāo)項(xiàng)稅率%13.000.0013.0013.0013.0013.0013.0013.0013.0013.0013.0013.001.3其他產(chǎn)品收入0.000.000.000.000.000.000.000.000.000.000.000.003營(yíng)業(yè)稅金及附加269.000.0021.9627.4527.4527.4527.4527.4527.4527.4527.4527.453.1營(yíng)業(yè)稅0.000.000.000.000.000.000.000.000.000.000.000.003.2消費(fèi)稅0.000.000.000.000.000.000.000.000.000.000.000.003.3城市維護(hù)建設(shè)費(fèi)168.130.0013.7217.1617.1617.1617.1617.1617.1617.1617.1617.163.4教育費(fèi)附加100.880.008.2310.2910.2910.2910.2910.2910.2910.2910.2910.294增值稅3362.550.00274.49343.12343.12343.12343.12343.12343.12343.12343.12343.12銷(xiāo)項(xiàng)稅額4616.840.001690.232112.792112.792112.792112.792112.792112.792112.792112.792112.79進(jìn)項(xiàng)稅額17148.830.001415.741769.671769.671769.671769.671769.671769.671769.671769.671769.67附表5外購(gòu)原材料費(fèi)用估算表單位：萬(wàn)元序號(hào)項(xiàng)目合計(jì)建設(shè)期生產(chǎn)經(jīng)營(yíng)期12345678910111原材料費(fèi)用144060.000.0011760.0014700.0014700.0014700.0014700.0014700.0014700.0014700.0014700.0014700.00牛肉112700.000.009200.0011500.0011500.0011500.0011500.0011500.0011500.0011500.0011500.0011500.00單價(jià)（萬(wàn)元）2.300.002.302.302.302.302.302.302.302.302.302.30數(shù)量（噸）49000.000.004000.005000.005000.005000.005000.005000.005000.005000.005000.005000.00進(jìn)項(xiàng)稅額12965.490.001058.411323.011323.011323.011323.011323.011323.011323.011323.011323.01稅率%13.000.0013.0013.0013.0013.0013.0013.0013.0013.0013.0013.002牛油31360.000.002560.003200.003200.003200.003200.003200.003200.003200.003200.003200.00單價(jià)（萬(wàn)元）0.3440.000.3440.3440.3440.3440.3440.3440.3440.3440.3440.344數(shù)量（噸）98000.000.007440.009300.009300.009300.009300.009300.009300.009300.009300.009300.00進(jìn)項(xiàng)稅額3607.790.00294.51368.14368.14368.14368.14368.14368.14368.14368.14368.14稅率%13.000.0013.0013.0013.0013.0013.0013.0013.0013.0013.0013.002其他材料費(fèi)用1334.760.00108.96136.20136.20136.20136.20136.20136.20136.20136.20136.202.1包裝物1334.760.00108.96136.20136.20136.20136.20136.20136.20136.20136.20136.203材料費(fèi)合計(jì)145394.760.0011868.9614836.2014836.2014836.2014836.2014836.2014836.2014836.2014836.2014836.204進(jìn)項(xiàng)稅額總計(jì)16573.270.001368.751710.941710.941710.941710.941710.941710.941710.941710.941710.94附表6外購(gòu)燃料、動(dòng)力費(fèi)用估算表單位：萬(wàn)元序號(hào)項(xiàng)目合計(jì)建設(shè)期生產(chǎn)經(jīng)營(yíng)期12345678910111燃料費(fèi)用1543.500.00126.00157.50157.50157.50157.50157.50157.50157.50157.50157.501.1原煤1543.500.00126.00157.50157.50157.50157.50157.50157.50157.50157.50157.50單價(jià)（元）450.000.00450.00450.00450.00450.00450.00450.00450.00450.00450.00450.00數(shù)量（萬(wàn)噸）3.430.000.280.350.350.350.350.350.350.350.350.35進(jìn)項(xiàng)稅額224.270.0018.3122.8822.8822.8822.8822.8822.8822.8822.8822.88稅率%17.000.0017.0017.0017.0017.0017.0017.0017.0017.0017.0017.001.2其他0.000.000.000.000.000.000.000.000.000.000.000.00單價(jià)（萬(wàn)元）0.000.000.000.000.000.000.000.000.000.000.000.00數(shù)量（噸）0.000.000.000.000.000.000.000.000.000.000.000.00進(jìn)項(xiàng)稅額0.000.000.000.000.000.000.000.000.000.000.000.00稅率%17.000.0017.0017.0017.0017.0017.0017.0017.0017.0017.0017.002動(dòng)力費(fèi)用1535.660.00125.36156.70156.70156.70156.70156.70156.70156.70156.70156.702.1電力1465.100.00119.60149.50149.50149.50149.50149.50149.50149.50149.50149.50單價(jià)（元/度）0.650.000.650.650.650.650.650.650.650.650.650.65數(shù)量（萬(wàn)度）2254.000.00184.00230.00230.00230.00230.00230.00230.00230.00230.00230.00進(jìn)項(xiàng)稅額212.880.0017.3821.7221.7221.7221.7221.7221.7221.7221.7221.72稅率%17.000.0017.0017.0017.0017.0017.0017.0017.0017.0017.0017.002.2水70.560.005.767.207.207.207.207.207.207.207.207.20單價(jià)（元）2.000.002.002.002.002.002.002.002.002.002.002.00數(shù)量（萬(wàn)噸）35.280.002.883.603.603.603.603.603.603.603.603.60進(jìn)項(xiàng)稅額10.250.000.841.051.051.051.051.051.051.051.051.05稅率%17.000.0017.0017.0017.0017.0017.0017.0017.0017.0017.0017.003燃料動(dòng)力費(fèi)用合計(jì)3079.160.00251.36314.20314.20314.20314.20314.20314.20314.20314.20314.204進(jìn)項(xiàng)稅額總計(jì)447.400.0036.5245.6545.6545.6545.6545.6545.6545.6545.6545.65附表7固定資產(chǎn)折舊及土地?cái)備N(xiāo)費(fèi)用估算表單位：萬(wàn)元序號(hào)項(xiàng)目合計(jì)建設(shè)期生產(chǎn)經(jīng)營(yíng)期12345678910111房屋、建筑物0.000.000.000.000.000.000.000.000.000.000.000.00原值1613.800.001613.801573.461533.111492.771452.421412.081371.731331.391291.041250.70本年折舊費(fèi)403.450.0040.3540.3540.3540.3540.3540.3540.3540.3540.3540.35凈值1210.350.001573.461533.111492.771452.421412.081371.731331.391291.041250.701210.352機(jī)器設(shè)備0.000.000.000.000.000.000.000.000.000.000.000.00原值702.760.001016.86919.24821.62724.00626.38528.77431.15333.53235.91138.29本年折舊費(fèi)976.180.0097.6297.6297.6297.6297.6297.6297.6297.6297.6297.62凈值40.670.00919.24821.62724.00626.38528.77431.15333.53235.91138.2940.673其他固定資產(chǎn)0.000.000.000.000.000.000.000.000.000.000.000.00原值3649.330.003649.333524.333399.333274.343149.343024.342899.352774.352649.352524.36本年折舊費(fèi)1249.970.00125.00125.00125.00125.00125.00125.00125.00125.00125.00125.00凈值0.000.003524.333399.333274.343149.343024.342899.352774.352649.352524.362399.364合計(jì)0.000.000.000.000.000.000.000.000.000.000.000.00原值6279.980.006279.986017.025754.065491.105228.144965.184702.224439.264176.303913.34本年折舊費(fèi)2629.600.00262.96262.96262.96262.96262.96262.96262.96262.96262.96262.96凈值3650.380.006017.025754.065491.105228.144965.184702.224439.264176.303913.343650.38房屋、建筑物凈殘值率：0.00%折舊期限：40機(jī)器設(shè)備凈殘值率：4.00%折舊期限：10其他固定資產(chǎn)殘值率：0.00%折舊期限：20土地資產(chǎn)：攤銷(xiāo)期：50附表8總成本費(fèi)用費(fèi)用估算表單位：萬(wàn)元序號(hào)項(xiàng)目合計(jì)建設(shè)期生產(chǎn)經(jīng)營(yíng)期12345678910111外購(gòu)原材料費(fèi)145394.760.0011868.9614836.2014836.2014836.2014836.2014836.2014836.2014836.2014836.2014836.202外購(gòu)燃料及動(dòng)力費(fèi)3079.160.00251.36314.20314.20314.20314.20314.20314.20314.20314.20314.203工資及福利費(fèi)6408.000.00640.80640.80640.80640.80640.80640.80640.80640.80640.80640.804修理費(fèi)942.000.0094.2094.2094.2094.2094.2094.2094.2094.2094.2094.205其他費(fèi)用4333.520.00423.44434.45434.45434.45434.45434.45434.45434.45434.45434.45其中：其他制造費(fèi)用2511.990.00251.20251.20251.20251.20251.20251.20251.20251.20251.20251.20其他管理費(fèi)用1281.600.00128.16128.16128.16128.16128.16128.16128.16128.16128.16128.16其他營(yíng)業(yè)費(fèi)用539.930.0044.0855.1055.1055.1055.1055.1055.1055.1055.1055.10其他費(fèi)用0.000.000.000.000.000.000.000.000.000.000.000.006經(jīng)營(yíng)成本(1+2+3+4+5)160157.440.0013278.7616319.8516319.8516319.8516319.8516319.8516319.8516319.8516319.8516319.857折舊費(fèi)2629.600.00262.96262.96262.96262.96262.96262.96262.96262.96262.96262.968攤銷(xiāo)費(fèi)0.000.000.000.000.000.000.000.000.000.000.000.009利息支出683.720.00116.19109.6369.5465.6161.9058.4155.1151.9949.0546.2810總成本費(fèi)用合計(jì)(6+7+8+9)163470.760.0013657.9116692.4416652.3516648.4216644.7216641.2216637.9216634.8116631.8716629.10其中：可變成本148473.920.0012120.3215150.4015150.4015150.4015150.4015150.4015150.4015150.4015150.4015150.40固定成本14996.840.001537.591542.041501.951498.021494.321490.821487.521484.411481.471478.70附表9利潤(rùn)及利潤(rùn)分配估算表單位：萬(wàn)元序號(hào)項(xiàng)目合計(jì)建設(shè)期生產(chǎn)經(jīng)營(yíng)期12345678910111營(yíng)業(yè)收入179977.000.0014692.0018365.0018365.0018365.0018365.0018365.0018365.0018365.0018365.0018365.002營(yíng)業(yè)稅金及附加279.260.0022.8028.5028.5028.5028.5028.5028.5028.5028.5028.503增值稅3490.710.00284.96356.19356.19356.19356.19356.19356.19356.19356.19356.194總成本費(fèi)用163470.760.0013657.9116692.4416652.3516648.4216644.7216641.2216637.9216634.8116631.8716629.105補(bǔ)貼收入0.000.000.000.000.000.000.000.000.000.000.000.006利潤(rùn)總額(1-2-3-4+5)12736.280.00726.341287.871327.961331.891335.591339.091342.391345.501348.441351.217彌補(bǔ)以前年度虧損0.000.000.000.000.000.000.000.000.000.000.000.008應(yīng)納稅所得額(6-7)12736.280.00726.341287.871327.961331.891335.591339.091342.391345.501348.441351.219所得稅3002.490.00181.59321.97331.99332.97333.90334.77335.60336.38337.11337.8010凈利潤(rùn)(6-9)9552.210.00544.76965.90995.97998.911001.691004.321006.791009.131011.331013.4111期初未分配利潤(rùn)39481.790.000.00490.281359.592358.513360.204364.525371.316380.447391.778405.1812可供分配的利潤(rùn)(10+11)49034.000.00544.761456.182355.563357.424361.895368.846378.107389.578403.109418.5913提取法定盈余公積金955.220.0054.4896.5999.6099.89100.17100.43100.68100.91101.13101.3414可供投資者分配的利(12-13)48078.780.00490.281359.592255.963257.534261.735268.406277.427288.658301.979317.2515應(yīng)付優(yōu)先股股利0.000.000.000.000.000.000.000.000.000.000.000.0016提取任意盈余公積金0.000.000.000.000.000.000.000.000.000.000.000.0017應(yīng)付普通股股利(14-15-16)48078.780.00490.281359.592255.963257.534261.735268.406277.427288.658301.979317.2518各投資方利潤(rùn)分配0.000.000.000.000.000.000.000.000.000.000.000.0019未分配利潤(rùn)(14-15-16-18)48078.780.00490.281359.592255.963257.534261.735268.406277.427288.658301.979317.2520息稅前利潤(rùn)13420.000.00842.531397.501397.501397.501397.501397.501397.501397.501397.501397.5021息稅折舊攤銷(xiāo)前利潤(rùn)16049.600.001105.491660.461660.461660.461660.461660.461660.461660.461660.461660.46附表10項(xiàng)目投資現(xiàn)金估算表單位：萬(wàn)元序號(hào)項(xiàng)目合計(jì)建設(shè)期生產(chǎn)經(jīng)營(yíng)期12345678910111現(xiàn)金流入185290.390.0014692.0018365.0018365.0018365.0018365.0018365.0018365.0018365.0018365.0023678.391.1營(yíng)業(yè)收入179977.000.0014692.0018365.0018365.0018365.0018365.0018365.0018365.0018365.0018365.0018365.001.2補(bǔ)貼收入0.000.000.000.000.000.000.000.000.000.000.000.001.3回收固定資產(chǎn)余值3650.380.000.000.000.000.000.000.000.000.000.003650.381.4回收流動(dòng)資金1663.010.000.000.000.000.000.000.000.000.000.001663.012現(xiàn)金流出171813.906223.4814957.0116997.0516704.5416704.5416704.5416704.5416704.5416704.5416704.5416704.542.1建設(shè)投資(不含建設(shè)利息)6223.486223.480.000.000.000.000.000.000.000.000.000.002.2流動(dòng)資金1668.010.001374.51293.500.000.000.000.000.000.000.000.002.3經(jīng)營(yíng)成本160157.440.0013278.7616319.8516319.8516319.8516319.8516319.8516319.8516319.8516319.8516319.852.4營(yíng)業(yè)稅金及附加279.260.0022.8028.5028.5028.5028.5028.5028.5028.5028.5028.502.5增值稅3490.710.00284.96356.19356.19356.19356.19356.19356.19356.19356.19356.192.6維持運(yùn)營(yíng)投資0.000.000.000.000.000.000.000.000.000.000.000.003所得稅前凈現(xiàn)金流量(1-2)13476.50-6223.48-265.011367.951660.461660.461660.461660.461660.461660.461660.466973.854累計(jì)所得稅前凈現(xiàn)金流量6292.94-6223.48-6488.50-5120.54-3460.09-1799.63-139.181521.283181.744842.196502.6513476.505調(diào)整所得稅3355.000.00210.63349.37349.37349.37349.37349.37349.37349.37349.37349.376所得稅后凈現(xiàn)金流量(3-5)10121.50-6223.48-475.651018.581311.081311.081311.081311.081311.081311.081311.086624.487累計(jì)所得稅后凈現(xiàn)金流量-11535.23-6223.48-6699.13-5680.55-4369.47-3058.39-1747.30-436.22874.862185.943497.0210121.50所得稅前指標(biāo) 所得稅后指標(biāo)財(cái)務(wù)內(nèi)部收益率19.29%財(cái)務(wù)內(nèi)部收益率14.70% 財(cái)務(wù)凈現(xiàn)值4949.84萬(wàn)元（Ic=8%時(shí)） 財(cái)務(wù)凈現(xiàn)值2898.11萬(wàn)元（Ic=8%時(shí)） 投資回收期5.08年（含建設(shè)期） 投資回收期6.33年（含建設(shè)期）附表11財(cái)務(wù)計(jì)劃現(xiàn)金估算表單位：萬(wàn)元序號(hào)項(xiàng)目合計(jì)建設(shè)期生產(chǎn)經(jīng)營(yíng)期12345678910111經(jīng)營(yíng)活動(dòng)凈現(xiàn)金流量(1.1-1.2)13047.110.00923.911338.491328.471327.481326.561325.681324.861324.081323.351322.651.1現(xiàn)金流入179977.000.0014692.0018365.0018365.0018365.0018365.0018365.0018365.0018365.0018365.0018365.001.1.1營(yíng)業(yè)收入179977.000.0014692.0018365.0018365.0018365.0018365.0018365.0018365.0018365.0018365.0018365.001.1.2補(bǔ)貼收入0.000.000.000.000.000.000.000.000.000.000.000.001.1.3其他流入0.000.000.000.000.000.000.000.000.000.000.000.001.2現(xiàn)金流出166929.890.0013768.0917026.5117036.5317037.5217038.4417039.3217040.1417040.9217041.6517042.351.2.1經(jīng)營(yíng)成本160157.440.0013278.7616319.8516319.8516319.8516319.8516319.8516319.8516319.8516319.8516319.851.2.2銷(xiāo)售稅金及附加279.260.0022.8028.5028.5028.5028.5028.5028.5028.5028.5028.501.2.3增值稅3490.710.00284.96356.19356.19356.19356.19356.19356.19356.19356.19356.191.2.4所得稅3002.490.00181.59321.97331.99332.97333.90334.77335.60336.38337.11337.801.2.5其他流出0.000.000.000.000.000.000.000.000.000.000.000.002投資活動(dòng)凈現(xiàn)金流量(2.1-2.2)-7942.99-6279.98-1370.51-292.500.000.000.000.000.000.000.000.002.1現(xiàn)金流入0.000.000.000.000.000.000.000.000.000.000.000.002.2現(xiàn)金流出7942.996279.981370.51292.500.000.000.000.000.000.000.000.002.2.1建設(shè)投資6279.986279.980.000.000.000.000.000.000.000.000.000.002.2.2維持運(yùn)營(yíng)投資0.000.000.000.000.000.000.00