牛羊肉深加工項目可行性研究報告

牛羊肉深加工項目可行性研究報告牛羊肉深加工項目可行性研究報告-i-i-牛羊肉深加工項目可行性研究報告牛羊肉深加工項目可行性研究報告-i-i-牛羊肉深加工項目可行性研究報告（此文檔為word格式，下載后您可任意修改編輯?。┡Ｑ蛉馍罴庸ろ椖靠尚行匝芯繄蟾媾Ｑ蛉馍罴庸ろ椖靠尚行匝芯繄蟾?-#工資及福利費估算表單位：萬元序號名稱合計計算期123456789101生產(chǎn)人員人數(shù)433.00433.00433.00433.00433.00433.00433.00433.00433.00433.00433.00人均年平均工資2.402.402.402.402.402.402.402.402.402.402.40工資額10,392.001,039.201,039.201,039.201,039.201,039.201,039.201,039.201,039.201,039.201,039.202技術(shù)人員人數(shù)18.0018.0018.0018.0018.0018.0018.0018.0018.0018.0018.00人均年平均工資3.603.603.603.603.603.603.603.603.603.603.60工資額648.0064.8064.8064.8064.8064.8064.8064.8064.8064.8064.803管理人員人數(shù)28.0028.0028.0028.0028.0028.0028.0028.0028.0028.0028.00人均年平均工資6.006.006.006.006.006.006.006.006.006.006.00工資額1,680.00168.00168.00168.00168.00168.00168.00168.00168.00168.00168.004銷售人員102.00102.00102.00102.00102.00102.00102.00102.00102.00102.00102.00人均年平均工資6.006.006.006.006.006.006.006.006.006.006.00工資額6,120.00612.00612.00612.00612.00612.00612.00612.00612.00612.00612.00工資總額18,840.001,884.001,884.001,884.001,884.001,884.001,884.001,884.001,884.001,884.001,884.00社會保險等5,652.00565.20565.20565.20565.20565.20565.20565.20565.20565.20565.20合計24,492.002,449.202,449.202,449.202,449.202,449.202,449.202,449.202,449.202,449.202,449.20

固定資產(chǎn)折舊表單位：萬元序號項 目合計23456789101新增固定資產(chǎn)1.1房屋、建筑物原值9812.179812.179812.179812.179812.179812.179812.179812.179812.179812.17年限404040404040404040折舊費233.04233.04233.04233.04233.04233.04233.04233.04233.04凈值9579.139346.099113.058880.018646.978413.948180.907947.867714.821.2牛羊棚2100.002100.002100.002100.002100.002100.002100.002100.002100.002100.00年限10.0010.0010.0010.0010.0010.0010.0010.0010.00折舊費199.50199.50199.50199.50199.50199.50199.50199.50199.50凈值1900.501701.001501.501302.001102.50903.00703.50504.00304.501.3設(shè)備原值2965.162965.162965.162965.162965.162965.162965.162965.162965.162965.16年限101010101010101010折舊費281.69281.69281.69281.69281.69281.69281.69281.69281.69凈值2683.472401.782120.091838.401556.711275.02993.33711.64429.952折舊合計714.23714.23714.23714.23714.23714.23714.23714.23714.23凈值合計14163.1113448.8812734.6512020.4211306.1910591.969877.739163.508449.27

損益表

單位：萬元序號項 目合計23456789101產(chǎn)品銷售收入1243975.74113088.70141360.88141360.88141360.88141360.88141360.88141360.88141360.88141360.882銷售稅金及附加3719.17337.11422.76422.76422.76422.76422.76422.76422.76422.763總成本1105279.03101230.26125506.10125506.10125506.10125506.10125506.10125506.10125506.10125506.104利潤總額134977.5411521.3415432.0215432.0215432.0215432.0215432.0215432.0215432.0215432.025所得稅10560.00960120012001200120012001200120012006稅后利潤124417.5410561.3414232.0214232.0214232.0214232.0214232.0214232.0214232.0214232.027可供分配利潤124417.5410561.3414232.0214232.0214232.0214232.0214232.0214232.0214232.0214232.028盈余公積金12441.751056.131423.201423.201423.201423.201423.201423.201423.201423.209應付利潤0.0010未分配利潤111975.789505.2112808.8212808.8212808.8212808.8212808.8212808.8212808.8212808.8211累計未分配利潤546664.469505.2122314.0335122.8547931.6760740.5073549.3286358.1499166.96111975.78

銷售收入、銷售稅金及附加和增值稅估算表單位：萬元序號項目合計計算期23456789101銷售收入1243975.74113088.70141360.88141360.88141360.88141360.88141360.88141360.88141360.88141360.881.1羊肉產(chǎn)品銷售收入431451.4339222.8649028.5749028.5749028.5749028.5749028.5749028.5749028.5749028.57:單價（含稅）60.006060606060606060606537142.88171428.58171428.58171428.58171428.58171428.58171428.5銷售量（公斤）71908571.4367777778171428.578171428.57銷項稅額（13%56088.695098.976373.716373.716373.716373.716373.716373.716373.716373.711.2牛肉產(chǎn)品銷售收入601324.3154665.8568332.3168332.3168332.3168332.3168332.3168332.3168332.3168332.31單價（含稅）80.00808080808080808080銷售量75165538.46683323185415388541538854153885415388541538854153885415388541538銷項稅額78172.167106.568883.28883.28883.28883.28883.28883.28883.28883.21.3羊熟制品銷售收入88000.0080001000010000100001000010000100001000010000P單價（含稅）100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00銷售量（公斤）8800000.0080000010000001000000100000010000001000000100000010000001000000銷項稅額（17%14960.001360170017001700170017001700170017001.4:牛熟制品銷售收入123200.00112001400014000140001400014000140001400014000單價（含稅）140.00140.00140.00140.00140.00140.00140.00140.00140.00140.00銷售量8800000.0080000010000001000000100000010000001000000100000010000001000000銷項稅額20944.001904238023802380238023802380238023802銷售稅金及附加3719.17337.11422.76422.76422.76422.76422.76422.76422.76422.762.1城市維護建設(shè)稅2324.48210.69264.22264.22264.22264.22264.22264.22264.22264.222.2教育費附加1394.69126.41158.53158.53158.53158.53158.53158.53158.53158.533增值稅46489.684,213.825,284.485,284.485,284.485,284.485,284.485,284.485,284.485,284.483.1銷項稅額170164.8515,469.5319,336.9119,336.9119,336.9119,336.9119,336.9119,336.9119,336.9119,336.913.2進項稅額123675.1611,255.7114,052.4314,052.4314,052.4314,052.4314,052.4314,052.4314,052.4314,052.434所得稅96012001200120012001200120012001200

全部投資財務現(xiàn)金流量表單位：萬元序號項 目合計12345678910負荷（%801001001001001001001001001現(xiàn)金流入1244123.99113088.70141360.88141360.88141360.88141360.88141360.88141360.88141360.88141509.141.1產(chǎn)品銷售收入1243975.74113088.70141360.88141360.88141360.88141360.88141360.88141360.88141360.88141360.881.2回收固定資產(chǎn)余值148.26148.261.3回收流動資金2現(xiàn)金流出1170966.91122286.75133683.68130713.78130713.78130713.78130713.78130713.78130713.78130713.782.1原有固定資產(chǎn)0.002.2新增固定資產(chǎn)投資0.0014945.332.4流動資金20020.1917050.302969.90002.5經(jīng)營成本1090177.8699725.53123806.54123806.54123806.54123806.54123806.54123806.54123806.54123806.542.6銷售稅金及附加3719.17337.11422.76422.76422.76422.76422.76422.76422.76422.762.7所得稅10560.00960120012001200120012001200120012002.8增值稅46489.684213.825284.485284.485284.485284.485284.485284.485284.485284.483凈現(xiàn)金流量73157.08-14945.33-9198.057677.2010647.1010647.1010647.1010647.1010647.1010647.1010795.354累計凈現(xiàn)金流量142394.10-14945.33-24143.38-16466.18-5819.094828.0115475.1026122.2036769.3047416.3958211.755所得稅前凈現(xiàn)金流量83717.08-14945.33-8238.058877.2011847.1011847.1011847.1011847.1011847.1011847.1011995.356所得稅前累計凈現(xiàn)金流量152954.10-14945.33-23183.38-15266.18-4619.096028.0116675.1027322.2037969.3048616.3959411.75計算指標：所得稅前所得稅后財務內(nèi)部收益率（FIRR）35.20%30.26%

財務凈現(xiàn)值（PNPV（1=12%）27930.221750.65投資回收期4.38年4.54年資金來源與運用表單位：萬元序號項 目合計123456789101資金來源181519.3914945.3334285.8719116.1516146.2516146.2516146.2516146.2516146.2516146.2516294.511.1利潤總額134977.54011521.3415432.0215432.0215432.0215432.0215432.0215432.0215432.0215432.021.2基本折舊費6428.070714.23714.23714.23714.23714.23714.23714.23714.23714.231.3攤銷費1.4固定資產(chǎn)長期貸款2945.332945.