工程经济学课程设计.WW.doc
目 录1、项目总投资使用计划与资金筹措表2、营业收入、营业税金及附加和增值虽估算表3、总成本费用估算表4、固定资产折旧费及无形资产摊销费估算表5、项目资金现金流量表6、项目资本金现金流量表7、利润与利润分配表8、财务计划现金流量表9、借款偿还计划及利息计算表 10.建设期利息估算及还本付息计划表 12、融资前(后)分析13、敏感性及盈亏平衡分析14、设计感想15、参考文献 项目总投资使用计划与资金筹措表 单位：万元 表1序号年份项目合计（人民币）12外币折人民币人民币小计外币折人民币人民币小计1总投资71543.74 104503288643336 4702.511505.2416207.741.1建设投资56000 100003240042400 360010000136001.2建设期利息3543.74 450486936 1102.51505.242607.741.3流动资金12000.00 2资金筹措71543.74 3288632886 4702.511505.2416207.742.1项目资本金26000 2240022400 2.1.1用于建设投资22400 2240022400 2.1.2用于流动资金3600 2.1.3用于建设期利息0.00 2.2债务资金45543.74 10450 1048610486 4702.511505.2416207.742.2.1用于建设投资33600 10000 1000010000 360010000136002.2.2用于流动资金8400 2.2.3用于建设期利息3543.74 450486936 1102.51505.242607.742.3其他资金 序号年份项目345外币折人民币人民币小计外币折人民币人民币小计外币折人民币人民币小计1总投资 48004800 24002400 480048001.1建设投资 1.2建设期利息 1.3流动资金 48004800 24002400 480048002资金筹措 48004800 24002400 480048002.1项目资本金 36003600 2.1.1用于建设投资 2.1.2用于流动资金 36003600 2.1.3用于建设期利息 2.2债务资金 12001200 24002400 480048002.2.1用于建设投资 2.2.2用于流动资金 12001200 24002400 480048002.2.3用于建设期利息 2.3其他资金 建设投资：2=2.1+2.2+2.3 2.1=2.11+2.12+2.13附：1=1.1+1.2+1.3 2=2.1+2.2+2.3 2.1=2.11+2.12+2.13 2.2=2.21+2.22+2.23营业收入、营业税金及附加和增值虽估算表 单位：万元 表2序号年份项目合计3456-12生产负荷60%生产负荷80%生产负荷100%生产负荷100%1产品营业收入42300027000360004500045000 单价（元） 900900900900 数量（吨）4700000300000400000500000500000 销项税额7191045906120765076502营业税及附加7558.54482.46643.28804.1804.12.1营业税 2.2消费税 2.3城市维护建设税4809.98307.02409.36511.70511.702.4教育附加税2748.56175.44233.92292.4292.43增值税687144386584873107310 增值税销项719104590612076507650 增值税进项31962042723403401. 产品增值税率为15% 2. 城市维护建设税按增值税的7%计算 3. 教育费附加按增值税的4%计算 4. 销项税额=营业收入*25% 5. 2=2.1+2.2+2.3+2.4 6. 进项税额=（外购燃料、动力费+外购原材料）*25% 7. 增值税=销项税额-进项税额 总成本费用估算表 单位：万元 表3序号年份项目合计投产期达到设计生产能力期34567891011121生产负荷（%） 60801001001001001001001001002外购原材料动力费1880012001600200020002000200020002000200020003工资及福利费109401094109410941094109410941094109410941094.4修理费22626.52262.652262.652262.652262.652262.652262.652262.652262.652262.652262.655折旧费56566.505656.655656.655656.655656.655656.655656.655656.655656.655656.655656.656摊销费10001001001001001001001001001001007财务费用14664.443632.992630.091604.181263.25922.32922.32922.32922.32922.32922.327.1其中：利息支出14664.443632.992630.091604.181263.25922.32922.32922.32922.32922.32922.327.1.1长期借款利息6758.843501.282227.2681.86340.937.1.2流动资金借款利息7905.6131.76395.28922.32922.32922.32922.32922.32922.32922.32922.328其他费用2500025002500250025002500250025002500250025009总成本费用149596.9516446.3115843.3915217.4814876.0514535.6214535.6214535.6214535.6214535.6214535.6210经营成本77366.527056.677456.657856.657856.657856.657856.657856.657856.657856.657856.65附：修理费=折旧费*40% 折旧费=残值率*5%可变成本=外购原料费、动力费+流动资金借款利息总成本费用=1+2+3+4+5+6+7+8经营成本=9-5-6-7.1固定资产折旧费及无形资产摊销费估算表 单位：万元 表4序号年份项目合计投产期达到设计生产能力期34567891011121固定资产合计 1.1原值59543.74 1.2当期折旧费56566.505656.655656.655656.655656.655656.655656.655656.655656.655656.655656.65 净值 53887.0448230.3942573.7436917.0931260.4425603.7919947.1414290.498633.842977.192无形资产 2.1原值1000 2.2摊销 100100100100100100100100100100 净值 9008007006005004003002001000附： 1、无形资产为1000万元按10年平均摊销 2、残值率为5% 3、固定资产原值=工程费用+建设期利息+预备费+其他费用中的土地费用 ,项目资金现金流量表 单位：万元 表5序号年份项目合计建设期投产期1234 生产负荷（%） 60801现金流入437977.19 27000360001.1营业收入423000 27000360001.2补贴收入 1.3回收固定资产余值2977.19 1.4回收流动资金12000 2现金流出152925.06424001360012339.1310499.932.1建设投资560004240013600 2.2流动资金12000 4800 24002.3经营成本77366.52007056.677456,652.4营业税金及附加7558.5400482.46643.283所得税前净现金流量（1-2）-42400-1360014660.8725500.074累计所得税前净现金流量 -42400-56000-41339.13-15839.065调整所得税 3426.06 5535.86 6所得税后净现金流量（3-5） -42400-1360011234.8119964.217累计所得税后净现金流量 -42400-56000-44765.19-21800.98 序号年份项目达到设计生产能力期56789101112 生产负荷（%）1001001001001001001001001现金流入4500045000450004500045000450004500059977.191.1营业收入45000450004500045000450004500045000450001.2补贴收入 1.3回收固定资产余值 2977.191.4回收流动资金 120002现金流出13460.758660.758660.758660.758660.758660.758660.758660.752.1建设投资4800 2.2流动资金 2.3经营成本7856.657856.657856.657856.657856.657856.657856.657856.652.4营业税金及附加804.1804.1804.1804.1804.1804.1804.1804.13所得税前净现金流量（1-2）31539.2536339.2536339.2536339.2536339.2536339.2536339.2551316.444累计所得税前净现金流量15700.1952039.4488378.67124717.94161057.19197396.44233735.69285052.135调整所得税7645.65 7645.787645.657645.657645.657645.657645.6511389.956所得税后净现金流量（3-5）23893.6028693.4728693.4728693.4728693.4728693.4728693.4739926.497累计所得税后净现金流量-907.3827786.0956479.5685173.03113866.5142559.97171253.44211179.93项目资本金现金流量表 单位：万元 表6序号年份项目合计建设期投产期1234 生产负荷（%） 60801现金流入437977.19 27000360001.1营业收入423000 27000360001.2补贴收入 1.3回收固定资产余值2977.19 1.4回收流动资金12000 2现金流出240571.572240002700031865.782.1项目资本金19600224000 2.2借款本金偿还43596.56 13310.0716257.432.3借款利息支付14664.44 3632.992630.092.4经营成本77366.52 7056.677456.652.5营业税仅及附加7558.54 482.46643.282.6所得税66461.13 2517.814878.332.7维护运营投资 3净现金流量（1-2）197405.62-22400004134.22序号年份项目达到设计生产能力期56789101112 生产负荷（%）1001001001001001001001001现金流入4500045000450004500045000450004500059793.631.1营业收入45000450004500045000450004500045000450001.2补贴收入 1.3回收固定资产余值 2977,191.4回收流动资金 120002现金流出21297.6721042.0916998.1420556.5820556.5820556.58 20556.5820556.582.1项目资本金 2.2借款本金偿还3788.133788.132.3借款利息支付1604.181263.25922,32922.32922.32922.32922.32922.322.4经营成本7856.657856.657856.657856.657856.657856.657856.657856.652.5营业税仅及附加804.1804.1804.1804.1804.1804.1804.1804.12.6所得税7244.617329.967415.077415.077415.077415.077415.077415.072.7维护运营投资 3净现金流量（1-2）23702.3323957.9128001.8628001.8628001.8628001.8628001.8628001.86利润与利润分配表 单位：万元 表7序号年份项目合计投产期达到设计生产能力期3456789101112 生产负荷（%） 60801001001001001001001001001营业收入423000270003600045000450004500045000450004500045000450002营业税金及附加7558.54482.46643.28804.1804.1804.1804.1804.1804.1804.1804.13总成本费用149596.9516446.3115843.3915217.4814876.0514535.6214535.6214535.6214535.6214535.6214535.624补贴收入 5利润总额265844.5210071.2419513.3228978.4429319.8429660.2829660.2829660.2829660.2829660.2829660.286弥补以前年度亏欠 7应纳税所得额265844.5210071.2419513.3228978.4429319.8429660.2829660.2829660.2829660.2829660.2829660.288所得税66461.132517.814878.337244.617329.967415.077415.077415.077415.077415.077405.079净利润199383.397553.4314634.9921733.8321989.8822245.2122245.2122245.2122245.2122245.2122245.2110可供分配的利润199383.397553.4314634.9921733.8321989.8822245.2122245.2122245.2122245.2122245.2122245.2111提取法定盈余公积金17719.49 2173.382198.992224.522224.522224.522224.522224.522224.5212未分配利润181663.97553,4314634.9919560.4519790.8920020.6920020.6920020.6920020.6920020.6920020.6913息税前利润28050913704.2422143.4430582.630583.1230582.630582.630582.630582.630582.630482.4614息税折旧摊销前利润338075.519460.8927900.0936339.2536339.7736339.2536339.2536339.2536339.2536339.2536339.25附： 息税前利润=利润总额+利息支出 息税折旧摊销前利润=息税前利润+折旧+摊销 利润总额=1-2-3+4 净利润=5-8财务计划现金流量表 单位：万元 表8 序号年份项目合计建设期投产期1234 生产负荷（%） 60801经营活动现金流量275171.92 16943.0623021.741.1现金流入494910 31590421201.1.1营业收入42300 27000360001.1.2增值税销项税额71910 459061201.2现金流出219738.08 14646.9419098.261.2.1经营成本77366.52 7056.677456.651.2.2增殖税进项税额3196 2042721.2.3营业税金及附加7558.54 482.46643.281.2.4增值税68714 438658481.2.5所得税66461.13 2517.814878.332投资活动境内感现金流量-68000-42400-13600-4800-24002.1现金流入 2.2现金流出680004240013600480024002.2.1建设投资560004240013600 2.2.2流动资金12000 480024003筹资活动净现金流量9738.914240013600-12743.07-16487.523.1现金流入680004240013600420024003.1.1项目现金流入260002240003600 3.1.2建设投资借款336002000013600 3.1.3流动资金借款8400 120024003.2现金流出58261.090016943.0718887.523.2.1各种利息支出14664.44 3632.992630.093.2.2偿还债务本金43596.56 13310.0716257.434净现金流量656386.9900-600.014134.225累计盈余资金 00-600.013534.21序号年份项目达到设计生产能力期56789101112 生产负荷（%）1001001001001001001001001经营活动现金流量29094.6429009.2928924.1828924.1828924.1828924.1828924.1828924.181.1现金流入52650526505265052650526505265052650526501.1.1营业收入45000450004500045000450004500045000450001.1.2增值税销项税额765076507650765076507650765076501.2现金流出23555.3623640.7123725.8223725.8223725.8223725.8223725.8223725.821.2.1经营成本7856.657856.657856.657856.657856.657856.657856.657856.651.2.2增殖税进项税额3403403403403403403403401.2.3营业税金及附加804.1804.1804.1804.1804.1804.1804.1804.11.2.4增值税731073107310731073107310731073101.2.5所得税7244.617329.967415.077415.077415.077415.077415.077415.072投资活动境内感现金流量-48002.1现金流入 2.2现金流出48002.2.1建设投资 2.2.2流动资金4800 3筹资活动净现金流量-592.31-5051.38-922.32-922.32-922.32-922.32-922.32-922.323.1现金流入48003.1.1项目现金流入 3.1.2建设投资借款 3.1.3流动资金借款4800 3.2现金流出5392.3055051.38922.32922.32922.3
