1、奖励及福利基金0%进销项增值税率17%项目收益所得税率25%税后盈余公积金10%财务内部收益率339.5%339.5%公益金0%净现值109371.3109371.3贴现率8%投资回收期1.971.97短期贷款利率6.00%不含税产品营业收入145000不含税直接成本105000资本金收益税后财务内部收益率铺底比率10.0%10.0%税后财务净现值毛利率22.23%22.23%工资及福利费2300流动资金18705表表8-28-2 行行业业企企业业营营业业收收入入资资金金率率增值税退税率0.0%摊销费用0年度估算值2010年收入补贴率0.0%从价消费税率0%营业收入资金率12.90%13.9%2、序序号号项项目目名名称称建建设设期期生生产产经经营营期期1 12 23 3附表2 投资 计 划 与 资金 筹 措 表1项目投入总资金20505.01800.018705.00.01.1固定资产建设投资1800.01800.01.2流动资金18705.00.018705.00.01.3投资方向调节税0.02资金筹措20505.01800.018705.00.02.1项目总投资2000.01800.0200.00.02.1.1固定资产建设投资1800.01800.00.00.02.1.2铺底流动资金200.00.0200.02.2流动资金贷款18505.018505.00.0当期流动资金贷款1853、05.00.018505.00.0累积流动资金贷款18505.018505.0附表3：成本表生产负荷100%100%1直接成本105000.0105000.01.1外购原料96.8%101640.0101640.01.2燃料及动力费3.2%3360.03360.02工资及福利费2300.02300.03修理费2.5%45.045.04折旧费105.0%171.0171.05摊销费0.00.06利息支出1110.31110.36.1总投资贷款利息0.00.06.2流动资金贷款利息1110.31110.37其它费用9990.09990.07.1其它营业费用2.0%2900.02900.07.2其它4、制造费用5%5250.05250.07.3其它管理费用80.0%1840.01840.0总成本费用118616.3118616.39可变成本105000.0105000.010固定成本13616.313616.311经营成本117335.0117335.0附表4 销售收入、销售税金及附加和增值税估算表1产品营业收入145000.0145000.02增值税6800.06800.03销售税金及附加680.0680.03.1城市维护建设税476.0476.03.2教育费附加204.0204.03.3消费税0.00.0附表5 损益和利润分配表1产品营业收入1450000.0145000.01450005、.02退税及补贴0.00.00.03销售税金及附加6800.0680.0680.04总成本费用1180611.5118616.3118616.35利润总额262588.525703.725703.76所得税65647.16425.96425.97税后利润196941.419277.819277.88奖励及福利基金0.00.00.09盈余公积金19694.11927.81927.810盈余公益金0.00.00.011可供投资者分配的利润 177247.20.017350.017350.012未分配利润177247.20.017350.017350.013累计未分配利润0.017350.034706、0.0项目财务现金流量表1现金流入1450090.00.0145000.0145000.01.1产品营业收入1450000.00.0145000.0145000.01.2退税及补贴0.00.00.01.3回收固定资产余值90.01.4回收流动资金0.02现金流出1264502.11800.0143145.9124440.92.1固定资产投资0.01800.00.00.02.2流动资金18705.00.018705.00.02.3经营成本1173350.00.0117335.0117335.02.4销售税金及附加6800.0680.0680.02.5所得税65647.10.06425.964257、.93净现金流量185587.9-1800.01854.120559.14累计净现金流量-1800.054.120613.25税前净现金流量-1800.08280.026985.06累计税前净现金流量-1800.06480.033465.0税后税前财务内部收益率339.5%607.0%净现值(i=8%)109371.3149994.2投资回收期1.971.78项目资本金财务现金流量表1现金流入0.0145000.0145000.01.1产品营业收入0.0145000.0145000.01.2退税及补贴0.00.01.3回收固定资产余值1.4回收流动资金2现金流出2000.0125551.2128、5551.22.1项目资本金2000.00.00.02.2借款利息支付0.01110.31110.32.3借款本金偿还0.00.02.3.1总投资借款本金偿还运营第5年2.3.2流动资金借款本金偿还 运营第5年2.4经营成本117335.0117335.02.5销售税金及附加680.0680.02.6所得税0.06425.96425.93净现金流量-2000.019448.819448.8税后财务内部收益率972.38%税后财务净现值(i=8%)109456.6附表4 销售收入、销售税金及附加和增值税估算表项项目目数数值值固固定定资资产产投投资资税前项目总投资2000.02000.0基建投资设9、备投资607.0%607.0%固定资产建设投资180016001600200200149994.2149994.2铺底流动资金200.01.781.78自筹资本金2000.02000.0银行贷款0.0贷款利率5.00%5.00%972.38%评评价价指指标标109,456.65投资利润率投资利税率销售利润率税税金金总总额额130.8%130.8%167.2%167.2%18.5%18.5%14183.514183.5资本金投资利润率资本金投资利税率1340.7%1340.7%1714.7%1714.7%2011年2012年77494.312.6%12.2%12.9%4 45 56 67 78 10、89 90.00.0600000.00.03500.00.00.060000.00.00.00.00.00.018505.018505.018505.0100%100%100%100%100%100%105000.0105000.0105000.0105000.0105000.0105000.0101640.0101640.0101640.0101640.0101640.0101640.03360.03360.03360.03360.03360.03360.02300.02300.02300.02300.02300.02300.045.045.045.045.045.045.0171.017111、.0171.0171.0171.0171.00.00.00.00.00.00.01110.31110.31110.30.00.00.00.00.00.01110.31110.31110.30.00.00.09990.09990.09990.09990.09990.09990.02900.02900.02900.02900.02900.02900.05250.05250.05250.05250.05250.05250.01840.01840.01840.01840.01840.01840.0118616.3118616.3118616.3117506.0117506.0117506.01050012、0.0105000.0105000.0105000.0105000.0105000.013616.313616.313616.312506.012506.012506.0117335.0117335.0117335.0117335.0117335.0117335.0145000.0145000.0145000.0145000.0145000.0145000.06800.06800.06800.06800.06800.06800.0680.0680.0680.0680.0680.0680.0476.0476.0476.0476.0476.0476.0204.0204.0204.0204.020413、.0204.00.00.00.00.00.00.0145000.0145000.0145000.0145000.0145000.0145000.00.00.00.00.00.00.0680.0680.0680.0680.0680.0680.0118616.3118616.3118616.3117506.0117506.0117506.025703.725703.725703.726814.026814.026814.06425.96425.96425.96703.56703.56703.519277.819277.819277.820110.520110.520110.50.00.00.00.14、00.00.01927.81927.81927.82011.12011.12011.10.00.00.00.00.00.017350.017350.017350.018099.518099.518099.517350.017350.017350.018099.518099.518099.552050.069400.086750.0104849.4122948.9141048.3145000.0145000.0145000.0145000.0145000.0145000.0145000.0145000.0145000.0145000.0145000.0145000.00.00.00.00.00.15、00.0124440.9124440.9124440.9124718.5124718.5124718.50.00.00.00.0117335.0117335.0117335.0117335.0117335.0117335.0680.0680.0680.0680.0680.0680.06425.96425.96425.96703.56703.56703.520559.120559.120559.120281.520281.520281.541172.261731.382290.4102571.9122853.4143134.926985.026985.026985.026985.026985.016、26985.060450.087435.0114420.0141405.0168390.0195375.0145000.0145000.0145000.0145000.0145000.0145000.0145000.0145000.0145000.0145000.0145000.0145000.00.00.00.00.00.00.0125551.2125551.2144056.2124718.5124718.5124718.50.00.01110.31110.31110.30.00.00.00.00.018505.00.018505.0117335.0117335.0117335.01173317、5.0117335.0117335.0680.0680.0680.0680.0680.0680.06425.96425.96425.96703.56703.56703.519448.819448.8943.820281.520281.520281.510101111100%100%105000.0105000.0101640.0101640.03360.03360.02300.02300.045.045.0171.0171.00.00.00.00.00.00.09990.09990.02900.02900.05250.05250.01840.01840.0117506.0117506.010518、000.0105000.012506.012506.0117335.0117335.0145000.0145000.06800.06800.0680.0680.0476.0476.0204.0204.00.00.0145000.0145000.00.00.0680.0680.0117506.0117506.026814.026814.06703.56703.520110.520110.50.00.02011.12011.10.00.018099.518099.518099.518099.5159147.8177247.2145000.0145090.0145000.0145000.00.00.19、090.00.00.0124718.5124718.5117335.0117335.0680.0680.06703.56703.520281.520371.5163416.4183787.926985.027075.0222360.0249435.0145000.0145090.0145000.0145000.00.00.090.00.0124718.5124718.50.00.0117335.0117335.0680.0680.06703.56703.520281.520371.5项项目目财财务务评评价价主主要要数数据据汇汇总总表表表表9-99-9 项项目目财财务务评评价价主主要要数数据据汇20、汇总总表表序号名称单位数值备注1项目投入总资金万元20505.01.1固定资产建设投资万元1800.01.2流动资金万元18705.02项目总投资万元2000.02.1固定资产建设投资万元1800.02.2铺底流动资金万元200.03年营业收入（正常年份）万元145000.04年总成本费用（正常年份）万元117506.05年经营成本（正常年份）万元117335.06年增值税（正常年份）万元6800.07年销售税金及附加（正常年份）万元680.08年利润总额（正常年份）万元26814.09所得税（正常年份）万元6703.510年税后利润（正常年份）万元20110.511投资利润率（）130.8%21、12投资利税率（）167.2%13资本金投资利润率（）1340.7%14资本金投资利税率（）1714.7%15销售利润率（）18.5%16税后财务内部收益率（全部投资）339.5%17税前财务内部收益率（全部投资）607.0%18税后财务净现值FNPV（I=8%）万元109371.319税前财务净现值FNPV（I=8%）万元149994.220税后投资回收期年1.97含建设期12个月21税前投资回收期年1.78含建设期12个月22盈亏平衡点（生产能力利用率）16.1表表8-18-1 固固定定资资产产投投资资 单位:万元项目投资额所占比例土建工程费（含配套设施）160088.9%设备投资费（含设22、备安装费）20011.1%固定资产投资合计1800100%投投 资资 计计 划划 与与 资资 金金 筹筹 措措 表表表表8383 投投资资计计划划与与资资金金筹筹措措表表（单单位位：万万元元）项目利率合计建设期生产经营期1231项目投入总资金20505180018705 01.1固定资产建设投资18001800001.2流动资金18705018705 01.3投资方向调节税00002资金筹措20505180018705 02.1项目总投资2000180020002.1.1固定资产建设投资18001800002.1.2铺底流动资金200020002.2流动资金贷款18505018505 03项目23、总投资来源20003.1自筹资本金20003.2银行贷款5.00%0备注建设投资包含建设期（无产出年）利息；总总成成本本费费用用估估算算表表表表9-29-2 总总成成本本费费用用估估算算表表单单位位:万万元元序号项 目生产经营期23456780生产负荷100%100%100%100%100%100%100%1直接成本105000.0 105000.0105000.0105000.0105000.0105000.0105000.01.1外购原料101640.0 101640.0101640.0101640.0101640.0101640.0101640.01.2燃料及动力费3360.03360.24、03360.03360.03360.03360.03360.02工资及福利费2300.02300.02300.02300.02300.02300.02300.03修理费45.045.045.045.045.045.045.04折旧费171.0171.0171.0171.0171.0171.0171.05摊销费0.00.00.00.00.00.00.06利息支出1110.31110.31110.31110.31110.30.00.06.1总投资贷款利息0.00.00.00.00.00.00.06.2流动资金贷款利息1110.31110.31110.31110.31110.30.00.07其它费用25、9990.09990.09990.09990.09990.09990.09990.07.1其它营业费用2900.02900.02900.02900.02900.02900.02900.07.2其它制造费用5250.05250.05250.05250.05250.05250.05250.07.3其它管理费用1840.01840.01840.01840.01840.01840.01840.00总成本费用118616.3 118616.3118616.3118616.3118616.3117506.0117506.09可变成本105000.0 105000.0105000.0105000.0105026、00.0105000.0105000.010固定成本13616.313616.313616.313616.313616.312506.012506.011经营成本117335.0 117335.0117335.0117335.0117335.0117335.0117335.01产品营业收入145000.0 145000.0145000.0145000.0145000.0145000.0145000.0表表9-19-1 主主要要原原辅辅材材料料和和动动力力成成本本表表（不不含含税税）91011生产经营期100%100%100%序序号号项项目目名名称称第第2 2年年第第3 3年年第第4-114-127、1年年105000.0105000.0105000.0生产负荷100%100%100%101640.0101640.0101640.01直接成本1050001050001050003360.03360.03360.01.1外购原料1016401016401016402300.02300.02300.01.2燃料及动力费 33603360336045.045.045.0171.0171.0171.00.00.00.00.00.00.00.00.00.00.00.00.09990.09990.09990.02900.02900.02900.05250.05250.05250.01840.0184028、.01840.0117506.0117506.0117506.0105000.0105000.0105000.012506.012506.012506.0117335.0117335.0117335.0145000.0145000.0145000.0销售收入、销售税金及附加和增值税估算表营营业业收收入入、销销售售税税金金及及附附加加估估算算表表（单单位位：万万元元）序序号号项项目目名名称称建建设设期期生生产产经经营营期期1 12 23 34 45 56 67 78 8生产负荷100%100%100%100%100%100%100%1产品营业收入145000145000145000145000129、450001450001450002增值税68006800680068006800680068003销售税金及附加6806806806806806806803.1城市维护建设税4764764764764764764763.2教育费附加204.0204.0204.0204.0204.0204.0204.03.3消费税0.00.00.00.00.00.00.0表表9-39-3 营营业业收收入入、销销售售税税金金及及附附加加估估算算表表序序号号项项目目名名称称生生产产经经营营期期9 910101111第第2 2年年第第3 3年年第第6-126-12年年100%100%100%生产负荷100%100%30、100%1450001450001450001产品营业收入 145000.0145000.0145000.06800680068002增值税6800.06800.06800.06806806803销售税金及附加680.0680.0680.04764764763.1城市维护建设税476.0476.0476.0204.0204.0204.03.2教育费附加 204.0204.0204.00.00.00.03.3消费税0.00.00.0损损益益和和利利润润分分配配表表表表9-49-4 损损益益和和利利润润分分配配表表（单单位位：万万元元）序序号号项项目目合合计计建建设设期期生生产产经经营营期期1 131、2 23 34 45 56 61产品营业收入14500000145000.0145000.0145000.0145000.0145000.02退税及补贴000.00.00.00.00.03销售税金及附加6800.00680.0680.0680.0680.0680.03总成本费用1180611.5 0118616.3118616.3118616.3118616.3118616.34利润总额262588.5025703.725703.725703.725703.725703.75所得税65647.106425.96425.96425.96425.96425.96税后利润196941.401927732、.819277.819277.819277.819277.87奖励及福利基金0.000.00.00.00.00.08盈余公积金19694.101927.81927.81927.81927.81927.89盈余公益金0.000.00.00.00.00.010可供投资者分配的利润177247.2017350.017350.017350.017350.017350.011未分配利润177247.2017350.017350.017350.017350.017350.012累计未分配利润0.0017350.034700.052050.069400.086750.07 78 89 9101011111433、5000.0145000.0145000.0145000.0145000.00.00.00.00.00.0680.0680.0680.0680.0680.0117506.0117506.0117506.0117506.0117506.026814.026814.026814.026814.026814.06703.56703.56703.56703.56703.520110.520110.520110.520110.520110.50.00.00.00.00.02011.12011.12011.12011.12011.10.00.00.00.00.018099.518099.518099.5134、8099.518099.518099.518099.518099.518099.518099.5104849.4122948.9141048.3159147.8177247.2项项目目财财务务现现金金流流量量表表表表9-69-6 项项目目财财务务现现金金流流量量表表（单单位位：万万元元）序序号号项项目目合合计计建建设设期期生生产产经经营营期期1 12 23 34 45 56 6生产负荷生产负荷100%100%100%100%100%1现金流入14500900145000 1450001450001450001450001.1产品营业收入14500000145000 1450001450001435、50001450001.2退税及补贴00000001.3回收固定资产余值900000001.4回收流动资金00000002现金流出1264502.1251800143146 124440.93 124440.93 124440.9 1244412.1固定资产投资01800000002.2流动资金1870501870500002.3经营成本11733500117335 1173351173351173351173352.4销售税金及附加680006806806806806802.5所得税65647.12506425.9 6425.9256425.9256425.925 6425.923净现金流量36、185587.875-18001854.1 20559.075 20559.075 20559.07 20559.14累计净现金流量0-180054.075 20613.1541172.225 61731.382290.45税前净现金流量0-18008280269852698526985269856累计税前净现金流量0-180064803346560450874351144200税后税前财务内部收益率339.46%606.99%净现值(i=8%)109371.3149994.2投资回收期1.971.787 78 89 910101111100%100%100%100%100%14500014537、00014500014500014509014500014500014500014500014500000000表表9-59-5 财财务务评评价价指指标标一一览览表表000090指标税后税前00000内部收益率 339.46%606.99%124719124719124718.5124718.5124718.5净现值109371.3149994.200000投资回收期 1.971.78000001173351173351173351173351173356806806806806806703.56703.56703.56703.56703.520281.5 20281.5 20281.520238、81.520371.5102572122853143134.88 163416.38 183787.882698526985269852698527075141405168390195375222360249435项项目目资资本本金金财财务务现现金金流流量量表表表表9-79-7 项项目目资资本本金金财财务务现现金金流流量量表表（单单位位：万万元元）序序号号项项 目目建建设设期期生生产产经经营营期期1 12 23 34 45 56 67 7生产负荷100%100%100%100%100%100%1现金流入0.0145000.0 145000.0145000.0145000.0145000.01439、5000.01.1产品营业收入0.0145000.0 145000.0145000.0145000.0145000.0145000.01.2退税及补贴0.00.00.00.00.00.00.01.3回收固定资产余值0.00.00.00.00.00.00.01.4回收流动资金0.00.00.00.00.00.00.02现金流出2000.0125551.2 125551.2125551.2125551.2144056.2124718.52.1项目资本金2000.00.00.00.00.00.00.02.2借款利息支付0.01110.31110.31110.31110.31110.30.02.3借款40、本金偿还0.00.00.00.00.018505.00.02.3.1 总投资借款本金偿还0.00.00.00.00.00.00.02.3.2 流动资金借款本金偿还0.00.00.00.00.018505.00.02.4经营成本0.0117335.0 117335.0117335.0117335.0117335.0117335.02.5销售税金及附加0.0680.0680.0680.0680.0680.0680.02.6所得税0.06425.96425.96425.96425.96425.96703.53净现金流量-2000.019448.819448.819448.819448.8943.8241、0281.50税后财务内部收益率972.38%0税后财务净现值(i=8%)109456.68 89 910101111100%100%100%100%145000.0145000.0145000.0145090.0145000.0145000.0145000.0145000.00.00.00.00.00.00.00.090.00.00.00.00.0124718.5124718.5124718.5124718.50.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0117335.0117335.0117335.0117335.042、680.0680.0680.0680.06703.56703.56703.56703.520281.520281.520281.520371.5表表9-89-8 5 5年年还还贷贷计计划划（单单位位：万万元元）序序号号项项目目合合计计1 12 23 34 41项目总投资20001.1固定资产投资180018000001.2铺底流动资金200200002贷款总计20002.1总投资贷款02.1.1应付利息00002.1.2应还本金02.2流动资金贷款185052.2.1应付利息5551.51110.31110.31110.32.2.2应还本金185053 3资资金金来来源源93156.4875943、3156.487518631.318631.318631.318631.318631.318631.33.1当期可用于还本的利润86749.987517350.017350.017350.03.2当期可用于还本的折旧及摊销855171.0171.0171.03.3可用于还本的利息费用5551.51110.31110.31110.33.4可用于还本的其他资金00.00.00.04 4资资金金运运用用93156.487593156.487518631.318631.318631.318631.318631.318631.34.1用于维持运营的投资00.00.00.04.2利息偿还5551.511144、0.31110.31110.34.2.1其中:总投资借款利息偿还00.00.00.04.2.2其中:流动资金借款利息偿还5551.51110.31110.31110.34.3本金偿还185050.00.00.04.3.1其中:总投资借款本金偿还00.00.00.04.3.2其中:流动资金借款本金偿还185050.00.00.04.4当期结余资金69099.987517521.017521.017521.04.4*累计结余资金17521.035042.052563.05可用于支付利息的税息前利润13407026814.026814.026814.06可用于还本付息的资金93156.487518645、31.318631.318631.37利息备付率(%)2415241524158偿债备付率(%)1678.01678.01678.09备注建设期（无产出年）利息已用自有资金支付，不列入还贷计划；5 56 600001110.31110.31850518631.318631.318631.318631.317350.017350.0171.0171.01110.31110.30.00.018631.318631.318631.318631.30.00.01110.31110.30.00.01110.31110.30.018505.00.00.00.018505.017521.0-984.070046、84.069100.026814.026814.018631.318631.3241524151678.01678.0建设期（无产出年）利息已用自有资金支付，不列入还贷计划；产能0%10%20%30%40%50%60%总成本2471.013974.525478.036981.548485.059988.571492.0可变成本0.010500.021000.031500.042000.052500.063000.0固定成本2471.03474.54478.05481.56485.07488.58492.0营业收入0.014500.029000.043500.058000.072500.087047、00.0可变成本105000初始固定成本247110%加成10500差额10%加成1003.5盈盈亏亏平平衡衡表表110%100%90%80%70%60%50%40%30%20%10%0%0 20000 40000 60000 80000 100000 120000 140000 160000 y y =115035x115035x +24712471y y =145x145x总成本可变成本固定成本营业收入Linear(总成本)Linear(可变成本)Linear(固定成本)Linear(营业收入)70%80%90%100%82995.594499.0106002.5117506.0产能总成本48、可变成本固定成本73500.084000.094500.0105000.00%2471.00.02471.09495.510499.011502.512506.010%13974.510500.03474.5101500.0116000.0130500.0145000.020%25478.021000.04478.030%36981.531500.05481.540%48485.042000.06485.0营业收入14500050%59988.552500.07488.510%加成1450060%71492.063000.08492.070%82995.573500.09495.580%94449、99.084000.010499.090%106002.594500.011502.5100%117506.0105000.012506.0145000115035299652471盈盈亏亏平平衡衡表表110%100%90%80%70%60%50%40%30%20%10%0%0 20000 40000 60000 80000 100000 120000 140000 160000 y y =115035x115035x +24712471y y =145x145x总成本可变成本固定成本营业收入Linear(总成本)Linear(可变成本)Linear(固定成本)Linear(营业收入)营业收入50、0.014500.029000.043500.058000.072500.087000.0101500.0116000.0130500.0145000.08.2%基基准准方方案案基基准准指指标标总总投投资资变变化化-10%-10%-5%-5%总总投投资资20002000总投资18001900销销售售收收入入145000145000销售收入145000145000直直接接成成本本105000105000直接成本105000105000流流动动资资金金1870518705流动资金1870518705销销售售收收入入变变化化-10%-10%-5%-5%逐逐次次修修改改总投资20002000调调整整方51、方案案10%10%销售收入130500137750总总投投资资2000直接成本105000105000销销售售收收入入145000流动资金1870518705直直接接成成本本105000直直接接成成本本变变化化-10%-10%-5%-5%流流动动资资金金20575.5总投资20002000销售收入145000145000直接成本9450099750流动资金1870518705流流动动资资金金变变化化-10%-10%-5%-5%总投资20002000销售收入145000145000直接成本105000105000流动资金16834.517769.75表表9-89-8 敏敏感感性性分分析析表表项项52、目目税税后后影影响响因因素素基基准准变变化化率率内内部部收收益益率率相相对对变变化化率率基本方案0%339.46%0.00%总投资-10%339.48%0.01%-5%339.47%0.00%5%339.45%0.00%10%339.44%-0.01%销售收入-10%84.00%-75.25%-5%181.34%-46.58%5%553.04%62.92%10%800.25%135.74%直接成本-10%686.99%102.38%-5%181.34%-46.58%5%211.05%-37.83%10%120.92%-64.38%流动资金-10%394.49%16.21%-5%366.02%753、.82%5%314.84%-7.25%10%292.13%-13.94%5%5%10%10%税税后后21002200影影响响因因素素基基准准变变化化率率内内部部收收益益率率投投资资回回收收期期145000145000计计算算数数值值10%10%292.1%292.1%2.092.09105000105000影影响响因因素素基基准准变变化化率率内内部部收收益益率率投投资资回回收收期期1870518705总投资-10%339.5%1.975%5%10%10%-5%339.5%1.97200020005%339.5%1.9715225015950010%339.4%1.97105000105000销54、售收入-10%84.0%3.031870518705-5%181.3%2.345%5%10%10%5%553.0%1.252000200010%800.2%1.15145000145000直接成本-10%687.0%1.18110250115500-5%181.3%2.3418705187055%211.1%2.245%5%10%10%10%120.9%2.6520002000流动资金-10%394.5%1.49145000145000-5%366.0%1.651050001050005%314.8%2.0419640.2520575.510%292.1%2.09税税前前投投资资回回收收期期相55、相对对变变化化率率内内部部收收益益率率相相对对变变化化率率投投资资回回收收期期相相对对变变化化率率1.970.00%606.99%0.00%1.780.00%1.97-0.01%606.99%0.00%1.780.00%1.97-0.01%606.99%0.00%1.780.00%1.970.01%606.99%0.00%1.780.00%1.970.01%606.99%0.00%1.780.00%3.0353.89%132.00%-78.25%2.5744.43%2.3418.64%319.71%-47.33%2.0313.60%1.25-36.38%947.12%56.04%1.885.556、8%1.15-41.85%1309.48%115.73%1.927.66%1.18-40.12%1145.98%88.80%1.916.92%2.3418.64%319.71%-47.33%2.0313.60%2.2413.83%376.70%-37.94%1.37-23.15%2.6534.48%201.77%-66.76%2.2727.37%1.49-24.55%683.31%12.57%1.822.25%1.65-16.35%644.55%6.19%1.801.24%2.043.62%570.72%-5.97%1.75-1.55%2.095.89%535.85%-11.72%1.72-357、.56%税税前前内内部部收收益益率率投投资资回回收收期期535.9%535.9%1.721.72内内部部收收益益率率投投资资回回收收期期607.0%1.78607.0%1.78607.0%1.78607.0%1.78132.0%2.57319.7%2.03947.1%1.881309.5%1.921146.0%1.91319.7%2.03376.7%1.37201.8%2.27683.3%1.82644.5%1.80570.7%1.75535.9%1.72备备注注请请设设置置截截距距为为方方案案收收益益率率总投资销售收入直接成本流动资金基准收益率 方案收益率-10%339.5%84.0%687.0%394.5%8.0%339.5%-5%339.5%181.3%181.3%366.0%8.0%339.5%0%339.5%339.5%339.5%339.5%8.0%339.5%5%339.5%553.0%211.1%314.8%8.0%339.5%10%339.4%800.2%120.9%292.1%8.0%339.5%总投资销售收入直接成本流动资金基准收益率,8.0%方方案案收收益益率率,339.5%339.5%敏敏感感性性分分析析图图10%5%0%-5%-10%0%100%200%300%400%500%600%700%800%900%