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1、獎勵及福利基金0%進銷項增值稅率17%項目收益所得稅率25%稅后盈余公積金10%財務內部收益率339.5%339.5%公益金0%凈現值109371.3109371.3貼現率8%投資回收期1.971.97短期貸款利率6.00%不含稅產品營業收入145000不含稅直接成本105000資本金收益稅后財務內部收益率鋪底比率10.0%10.0%稅后財務凈現值毛利率22.23%22.23%工資及福利費2300流動資金18705表表8-28-2 行行業業企企業業營營業業收收入入資資金金率率增值稅退稅率0.0%攤銷費用0年度估算值2010年收入補貼率0.0%從價消費稅率0%營業收入資金率12.90%13.9%2、序序號號項項目目名名稱稱建建設設期期生生產產經經營營期期1 12 23 3附表2 投資 計 劃 與 資金 籌 措 表1項目投入總資金20505.01800.018705.00.01.1固定資產建設投資1800.01800.01.2流動資金18705.00.018705.00.01.3投資方向調節稅0.02資金籌措20505.01800.018705.00.02.1項目總投資2000.01800.0200.00.02.1.1固定資產建設投資1800.01800.00.00.02.1.2鋪底流動資金200.00.0200.02.2流動資金貸款18505.018505.00.0當期流動資金貸款1853、05.00.018505.00.0累積流動資金貸款18505.018505.0附表3：成本表生產負荷100%100%1直接成本105000.0105000.01.1外購原料96.8%101640.0101640.01.2燃料及動力費3.2%3360.03360.02工資及福利費2300.02300.03修理費2.5%45.045.04折舊費105.0%171.0171.05攤銷費0.00.06利息支出1110.31110.36.1總投資貸款利息0.00.06.2流動資金貸款利息1110.31110.37其它費用9990.09990.07.1其它營業費用2.0%2900.02900.07.2其它4、制造費用5%5250.05250.07.3其它管理費用80.0%1840.01840.0總成本費用118616.3118616.39可變成本105000.0105000.010固定成本13616.313616.311經營成本117335.0117335.0附表4 銷售收入、銷售稅金及附加和增值稅估算表1產品營業收入145000.0145000.02增值稅6800.06800.03銷售稅金及附加680.0680.03.1城市維護建設稅476.0476.03.2教育費附加204.0204.03.3消費稅0.00.0附表5 損益和利潤分配表1產品營業收入1450000.0145000.01450005、.02退稅及補貼0.00.00.03銷售稅金及附加6800.0680.0680.04總成本費用1180611.5118616.3118616.35利潤總額262588.525703.725703.76所得稅65647.16425.96425.97稅后利潤196941.419277.819277.88獎勵及福利基金0.00.00.09盈余公積金19694.11927.81927.810盈余公益金0.00.00.011可供投資者分配的利潤 177247.20.017350.017350.012未分配利潤177247.20.017350.017350.013累計未分配利潤0.017350.034706、0.0項目財務現金流量表1現金流入1450090.00.0145000.0145000.01.1產品營業收入1450000.00.0145000.0145000.01.2退稅及補貼0.00.00.01.3回收固定資產余值90.01.4回收流動資金0.02現金流出1264502.11800.0143145.9124440.92.1固定資產投資0.01800.00.00.02.2流動資金18705.00.018705.00.02.3經營成本1173350.00.0117335.0117335.02.4銷售稅金及附加6800.0680.0680.02.5所得稅65647.10.06425.964257、.93凈現金流量185587.9-1800.01854.120559.14累計凈現金流量-1800.054.120613.25稅前凈現金流量-1800.08280.026985.06累計稅前凈現金流量-1800.06480.033465.0稅后稅前財務內部收益率339.5%607.0%凈現值(i=8%)109371.3149994.2投資回收期1.971.78項目資本金財務現金流量表1現金流入0.0145000.0145000.01.1產品營業收入0.0145000.0145000.01.2退稅及補貼0.00.01.3回收固定資產余值1.4回收流動資金2現金流出2000.0125551.2128、5551.22.1項目資本金2000.00.00.02.2借款利息支付0.01110.31110.32.3借款本金償還0.00.02.3.1總投資借款本金償還運營第5年2.3.2流動資金借款本金償還 運營第5年2.4經營成本117335.0117335.02.5銷售稅金及附加680.0680.02.6所得稅0.06425.96425.93凈現金流量-2000.019448.819448.8稅后財務內部收益率972.38%稅后財務凈現值(i=8%)109456.6附表4 銷售收入、銷售稅金及附加和增值稅估算表項項目目數數值值固固定定資資產產投投資資稅前項目總投資2000.02000.0基建投資設9、備投資607.0%607.0%固定資產建設投資180016001600200200149994.2149994.2鋪底流動資金200.01.781.78自籌資本金2000.02000.0銀行貸款0.0貸款利率5.00%5.00%972.38%評評價價指指標標109,456.65投資利潤率投資利稅率銷售利潤率稅稅金金總總額額130.8%130.8%167.2%167.2%18.5%18.5%14183.514183.5資本金投資利潤率資本金投資利稅率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項項目目財財務務評評價價主主要要數數據據匯匯總總表表表表9-99-9 項項目目財財務務評評價價主主要要數數據據匯20、匯總總表表序號名稱單位數值備注1項目投入總資金萬元20505.01.1固定資產建設投資萬元1800.01.2流動資金萬元18705.02項目總投資萬元2000.02.1固定資產建設投資萬元1800.02.2鋪底流動資金萬元200.03年營業收入（正常年份）萬元145000.04年總成本費用（正常年份）萬元117506.05年經營成本（正常年份）萬元117335.06年增值稅（正常年份）萬元6800.07年銷售稅金及附加（正常年份）萬元680.08年利潤總額（正常年份）萬元26814.09所得稅（正常年份）萬元6703.510年稅后利潤（正常年份）萬元20110.511投資利潤率（）130.8%21、12投資利稅率（）167.2%13資本金投資利潤率（）1340.7%14資本金投資利稅率（）1714.7%15銷售利潤率（）18.5%16稅后財務內部收益率（全部投資）339.5%17稅前財務內部收益率（全部投資）607.0%18稅后財務凈現值FNPV（I=8%）萬元109371.319稅前財務凈現值FNPV（I=8%）萬元149994.220稅后投資回收期年1.97含建設期12個月21稅前投資回收期年1.78含建設期12個月22盈虧平衡點（生產能力利用率）16.1表表8-18-1 固固定定資資產產投投資資 單位:萬元項目投資額所占比例土建工程費（含配套設施）160088.9%設備投資費（含設22、備安裝費）20011.1%固定資產投資合計1800100%投投 資資 計計 劃劃 與與 資資 金金 籌籌 措措 表表表表8383 投投資資計計劃劃與與資資金金籌籌措措表表（單單位位：萬萬元元）項目利率合計建設期生產經營期1231項目投入總資金20505180018705 01.1固定資產建設投資18001800001.2流動資金18705018705 01.3投資方向調節稅00002資金籌措20505180018705 02.1項目總投資2000180020002.1.1固定資產建設投資18001800002.1.2鋪底流動資金200020002.2流動資金貸款18505018505 03項目23、總投資來源20003.1自籌資本金20003.2銀行貸款5.00%0備注建設投資包含建設期（無產出年）利息；總總成成本本費費用用估估算算表表表表9-29-2 總總成成本本費費用用估估算算表表單單位位:萬萬元元序號項 目生產經營期23456780生產負荷100%100%100%100%100%100%100%1直接成本105000.0 105000.0105000.0105000.0105000.0105000.0105000.01.1外購原料101640.0 101640.0101640.0101640.0101640.0101640.0101640.01.2燃料及動力費3360.03360.24、03360.03360.03360.03360.03360.02工資及福利費2300.02300.02300.02300.02300.02300.02300.03修理費45.045.045.045.045.045.045.04折舊費171.0171.0171.0171.0171.0171.0171.05攤銷費0.00.00.00.00.00.00.06利息支出1110.31110.31110.31110.31110.30.00.06.1總投資貸款利息0.00.00.00.00.00.00.06.2流動資金貸款利息1110.31110.31110.31110.31110.30.00.07其它費用25、9990.09990.09990.09990.09990.09990.09990.07.1其它營業費用2900.02900.02900.02900.02900.02900.02900.07.2其它制造費用5250.05250.05250.05250.05250.05250.05250.07.3其它管理費用1840.01840.01840.01840.01840.01840.01840.00總成本費用118616.3 118616.3118616.3118616.3118616.3117506.0117506.09可變成本105000.0 105000.0105000.0105000.0105026、00.0105000.0105000.010固定成本13616.313616.313616.313616.313616.312506.012506.011經營成本117335.0 117335.0117335.0117335.0117335.0117335.0117335.01產品營業收入145000.0 145000.0145000.0145000.0145000.0145000.0145000.0表表9-19-1 主主要要原原輔輔材材料料和和動動力力成成本本表表（不不含含稅稅）91011生產經營期100%100%100%序序號號項項目目名名稱稱第第2 2年年第第3 3年年第第4-114-127、1年年105000.0105000.0105000.0生產負荷100%100%100%101640.0101640.0101640.01直接成本1050001050001050003360.03360.03360.01.1外購原料1016401016401016402300.02300.02300.01.2燃料及動力費 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銷售收入、銷售稅金及附加和增值稅估算表營營業業收收入入、銷銷售售稅稅金金及及附附加加估估算算表表（單單位位：萬萬元元）序序號號項項目目名名稱稱建建設設期期生生產產經經營營期期1 12 23 34 45 56 67 78 8生產負荷100%100%100%100%100%100%100%1產品營業收入145000145000145000145000129、450001450001450002增值稅68006800680068006800680068003銷售稅金及附加6806806806806806806803.1城市維護建設稅4764764764764764764763.2教育費附加204.0204.0204.0204.0204.0204.0204.03.3消費稅0.00.00.00.00.00.00.0表表9-39-3 營營業業收收入入、銷銷售售稅稅金金及及附附加加估估算算表表序序號號項項目目名名稱稱生生產產經經營營期期9 910101111第第2 2年年第第3 3年年第第6-126-12年年100%100%100%生產負荷100%100%30、100%1450001450001450001產品營業收入 145000.0145000.0145000.06800680068002增值稅6800.06800.06800.06806806803銷售稅金及附加680.0680.0680.04764764763.1城市維護建設稅476.0476.0476.0204.0204.0204.03.2教育費附加 204.0204.0204.00.00.00.03.3消費稅0.00.00.0損損益益和和利利潤潤分分配配表表表表9-49-4 損損益益和和利利潤潤分分配配表表（單單位位：萬萬元元）序序號號項項目目合合計計建建設設期期生生產產經經營營期期1 131、2 23 34 45 56 61產品營業收入14500000145000.0145000.0145000.0145000.0145000.02退稅及補貼000.00.00.00.00.03銷售稅金及附加6800.00680.0680.0680.0680.0680.03總成本費用1180611.5 0118616.3118616.3118616.3118616.3118616.34利潤總額262588.5025703.725703.725703.725703.725703.75所得稅65647.106425.96425.96425.96425.96425.96稅后利潤196941.401927732、.819277.819277.819277.819277.87獎勵及福利基金0.000.00.00.00.00.08盈余公積金19694.101927.81927.81927.81927.81927.89盈余公益金0.000.00.00.00.00.010可供投資者分配的利潤177247.2017350.017350.017350.017350.017350.011未分配利潤177247.2017350.017350.017350.017350.017350.012累計未分配利潤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項項目目財財務務現現金金流流量量表表表表9-69-6 項項目目財財務務現現金金流流量量表表（單單位位：萬萬元元）序序號號項項目目合合計計建建設設期期生生產產經經營營期期1 12 23 34 45 56 6生產負荷生產負荷100%100%100%100%100%1現金流入14500900145000 1450001450001450001450001.1產品營業收入14500000145000 1450001450001435、50001450001.2退稅及補貼00000001.3回收固定資產余值900000001.4回收流動資金00000002現金流出1264502.1251800143146 124440.93 124440.93 124440.9 1244412.1固定資產投資01800000002.2流動資金1870501870500002.3經營成本11733500117335 1173351173351173351173352.4銷售稅金及附加680006806806806806802.5所得稅65647.12506425.9 6425.9256425.9256425.925 6425.923凈現金流量36、185587.875-18001854.1 20559.075 20559.075 20559.07 20559.14累計凈現金流量0-180054.075 20613.1541172.225 61731.382290.45稅前凈現金流量0-18008280269852698526985269856累計稅前凈現金流量0-180064803346560450874351144200稅后稅前財務內部收益率339.46%606.99%凈現值(i=8%)109371.3149994.2投資回收期1.971.787 78 89 910101111100%100%100%100%100%14500014537、00014500014500014509014500014500014500014500014500000000表表9-59-5 財財務務評評價價指指標標一一覽覽表表000090指標稅后稅前00000內部收益率 339.46%606.99%124719124719124718.5124718.5124718.5凈現值109371.3149994.200000投資回收期 1.971.78000001173351173351173351173351173356806806806806806703.56703.56703.56703.56703.520281.5 20281.5 20281.520238、81.520371.5102572122853143134.88 163416.38 183787.882698526985269852698527075141405168390195375222360249435項項目目資資本本金金財財務務現現金金流流量量表表表表9-79-7 項項目目資資本本金金財財務務現現金金流流量量表表（單單位位：萬萬元元）序序號號項項 目目建建設設期期生生產產經經營營期期1 12 23 34 45 56 67 7生產負荷100%100%100%100%100%100%1現金流入0.0145000.0 145000.0145000.0145000.0145000.01439、5000.01.1產品營業收入0.0145000.0 145000.0145000.0145000.0145000.0145000.01.2退稅及補貼0.00.00.00.00.00.00.01.3回收固定資產余值0.00.00.00.00.00.00.01.4回收流動資金0.00.00.00.00.00.00.02現金流出2000.0125551.2 125551.2125551.2125551.2144056.2124718.52.1項目資本金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、本金償還0.00.00.00.00.018505.00.02.3.1 總投資借款本金償還0.00.00.00.00.00.00.02.3.2 流動資金借款本金償還0.00.00.00.00.018505.00.02.4經營成本0.0117335.0 117335.0117335.0117335.0117335.0117335.02.5銷售稅金及附加0.0680.0680.0680.0680.0680.0680.02.6所得稅0.06425.96425.96425.96425.96425.96703.53凈現金流量-2000.019448.819448.819448.819448.8943.8241、0281.50稅后財務內部收益率972.38%0稅后財務凈現值(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年年還還貸貸計計劃劃（單單位位：萬萬元元）序序號號項項目目合合計計1 12 23 34 41項目總投資20001.1固定資產投資180018000001.2鋪底流動資金200200002貸款總計20002.1總投資貸款02.1.1應付利息00002.1.2應還本金02.2流動資金貸款185052.2.1應付利息5551.51110.31110.31110.32.2.2應還本金185053 3資資金金來來源源93156.4875943、3156.487518631.318631.318631.318631.318631.318631.33.1當期可用于還本的利潤86749.987517350.017350.017350.03.2當期可用于還本的折舊及攤銷855171.0171.0171.03.3可用于還本的利息費用5551.51110.31110.31110.33.4可用于還本的其他資金00.00.00.04 4資資金金運運用用93156.487593156.487518631.318631.318631.318631.318631.318631.34.1用于維持運營的投資00.00.00.04.2利息償還5551.511144、0.31110.31110.34.2.1其中:總投資借款利息償還00.00.00.04.2.2其中:流動資金借款利息償還5551.51110.31110.31110.34.3本金償還185050.00.00.04.3.1其中:總投資借款本金償還00.00.00.04.3.2其中:流動資金借款本金償還185050.00.00.04.4當期結余資金69099.987517521.017521.017521.04.4*累計結余資金17521.035042.052563.05可用于支付利息的稅息前利潤13407026814.026814.026814.06可用于還本付息的資金93156.487518645、31.318631.318631.37利息備付率(%)2415241524158償債備付率(%)1678.01678.01678.09備注建設期（無產出年）利息已用自有資金支付，不列入還貸計劃；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建設期（無產出年）利息已用自有資金支付，不列入還貸計劃；產能0%10%20%30%40%50%60%總成本2471.013974.525478.036981.548485.059988.571492.0可變成本0.010500.021000.031500.042000.052500.063000.0固定成本2471.03474.54478.05481.56485.07488.58492.0營業收入0.014500.029000.043500.058000.072500.087047、00.0可變成本105000初始固定成本247110%加成10500差額10%加成1003.5盈盈虧虧平平衡衡表表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總成本可變成本固定成本營業收入Linear(總成本)Linear(可變成本)Linear(固定成本)Linear(營業收入)70%80%90%100%82995.594499.0106002.5117506.0產能總成本48、可變成本固定成本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營業收入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盈盈虧虧平平衡衡表表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總成本可變成本固定成本營業收入Linear(總成本)Linear(可變成本)Linear(固定成本)Linear(營業收入)營業收入50、0.014500.029000.043500.058000.072500.087000.0101500.0116000.0130500.0145000.08.2%基基準準方方案案基基準準指指標標總總投投資資變變化化-10%-10%-5%-5%總總投投資資20002000總投資18001900銷銷售售收收入入145000145000銷售收入145000145000直直接接成成本本105000105000直接成本105000105000流流動動資資金金1870518705流動資金1870518705銷銷售售收收入入變變化化-10%-10%-5%-5%逐逐次次修修改改總投資20002000調調整整方51、方案案10%10%銷售收入130500137750總總投投資資2000直接成本105000105000銷銷售售收收入入145000流動資金1870518705直直接接成成本本105000直直接接成成本本變變化化-10%-10%-5%-5%流流動動資資金金20575.5總投資20002000銷售收入145000145000直接成本9450099750流動資金1870518705流流動動資資金金變變化化-10%-10%-5%-5%總投資20002000銷售收入145000145000直接成本105000105000流動資金16834.517769.75表表9-89-8 敏敏感感性性分分析析表表項項52、目目稅稅后后影影響響因因素素基基準準變變化化率率內內部部收收益益率率相相對對變變化化率率基本方案0%339.46%0.00%總投資-10%339.48%0.01%-5%339.47%0.00%5%339.45%0.00%10%339.44%-0.01%銷售收入-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%流動資金-10%394.49%16.21%-5%366.02%753、.82%5%314.84%-7.25%10%292.13%-13.94%5%5%10%10%稅稅后后21002200影影響響因因素素基基準準變變化化率率內內部部收收益益率率投投資資回回收收期期145000145000計計算算數數值值10%10%292.1%292.1%2.092.09105000105000影影響響因因素素基基準準變變化化率率內內部部收收益益率率投投資資回回收收期期1870518705總投資-10%339.5%1.975%5%10%10%-5%339.5%1.97200020005%339.5%1.9715225015950010%339.4%1.97105000105000銷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流動資金-10%394.5%1.49145000145000-5%366.0%1.651050001050005%314.8%2.0419640.2520575.510%292.1%2.09稅稅前前投投資資回回收收期期相55、相對對變變化化率率內內部部收收益益率率相相對對變變化化率率投投資資回回收收期期相相對對變變化化率率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%稅稅前前內內部部收收益益率率投投資資回回收收期期535.9%535.9%1.721.72內內部部收收益益率率投投資資回回收收期期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備備注注請請設設置置截截距距為為方方案案收收益益率率總投資銷售收入直接成本流動資金基準收益率 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%總投資銷售收入直接成本流動資金基準收益率,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圖圖10%5%0%-5%-10%0%100%200%300%400%500%600%700%800%900%