1、单单位位产产品品所所需需材材料料计计算算表表(坯坯料料自自制制） 材料 制造每单位产 品所需材料数 量单位 材 料 成 本 （价格） 生产单位产 品所需直接 成本 不锈钢0.1068吨218002328.24 普碳钢1.0012吨51605166.192 炸药0.01吨460046 运输费1元/吨/千公里250250 热轧制费1元/吨800800 冷轧制费1元/吨800800 单件直接材料成本9390.432 不锈钢1.052631579 0.1015 普碳钢1.052631579 0.9512 1.0526 单单位位产产品品所所需需材材料料计计算算表表（外外购购坯坯料料） 材料 制造每单位产
2、 品所需材料数 量单位 材 料 成 本 （价格） 生产单位产 品所需直接 成本 外购不锈钢坯料1.052631579吨1100011578.9474 运输费1元/吨/千公里250250 热轧制费1元/吨800800 冷轧制费1元/吨800800 单件直接材料成本13428.9474 建 设 投 资 汇总 表 单位：万元 工程及费用名称金额 第一期投资 设备投资294 厂房及建筑设施投资1509 办公设备投资127 小 计1930 前期费投资161 第一期投资合计2091 第二期投资 新建爆炸堡1824 设备投资201 小计2025 投资及融资计划表 项 目建设期 第1 年 第2 年第3 年第一
3、季度第二季度第三季度第四季度 总投资 固定资产投资20912025 流动资金投资211005100 资金来源 自有资金250016600 用于固定资产投资20912025 用于流动资金409 借款 长期借款 流动资金借款45005100 政府资助 单位:万元 第4 年第5 年 投资及融资计划表 固定资产折旧计算表 项目数量价格 设备价 值寿命期 年折旧费（单 位：元）用途备注 汽车吊车220401040000 生产厂 叉车315451045000 生产厂 抛光机417681068000 生产厂 行车215301030000 生产厂 切割机230601060000 生产厂 超声波探伤仪33.51
4、0.51010500 生产厂 万能试验机110101010000 生产厂 金相显微镜10.50.510500 生产厂 显微硬度仪155105000 生产厂 导轨车155105000 生产厂 载重汽车36.519.51019500 生产厂 生产设备合计293.5 生产厂房138520692500 生产厂 爆炸设施1002050000 生产厂 安全护栏242012000 生产厂 生产厂建筑设施小计1048000 第二年新增生产设施00182440912000 新增爆炸堡180020900000 生产厂 安全护栏242012000 生产厂 新增设备20170201000 汽车吊车2204010400
5、00 生产厂 叉车315451045000 生产厂 抛光机317511051000 生产厂 行车115151015000 生产厂 切割机130301030000 生产厂 超声波探伤仪23.57107000 生产厂 载重汽车26.5131013000 生产厂 公司办公设备投入 台式计算机240.512340000 笔记本电脑71.39.1330333.33333 复印机10.980.9833266.666667 照相机10.9980.99833326.666667 摄像机11.831.8336100 投影仪12.562.5638533.333333 公务汽车52010010100000 127.
6、46828191560 说明：设备价值价格安装费 对与建筑物按总价值填写，可能的情况下要单独制表说明建筑物的价值构成 残值按照0估计 设备价格里已经包含了安装费 生产人员人工成本 岗位人数年工资 公 积 金 及 法 定 保险 职工福利 费及工会 经费 年人工成本月工资 汽车吊车司机23120010764624425881200 叉车司机34680016146936638821200 抛光机操作工4416001435283256784800 行车司机358500 20182.5117079852.51500 切割机操作工2260008970520354901000 超声波探伤仪操作工358500
7、 20182.5117079852.51500 万能试验机1195006727.539026617.51500 金相显微镜1195006727.539026617.51500 显微硬度仪1195006727.539026617.51500 导轨车1130004485260177451000 爆破工人16124800430562496170352600 厂内运输汽车司机34680016146936638821200 爆破员23900013455780532351500 爆破指挥13900013455780532353000 装卸工1278000269101560106470500 仓库保管员45
8、2000179401040709801000 直接工资总额5971370024622714274974200.5 20500 车间管理人员的工资110500 38122.52210150832.58500 厂长152000179401040709804000 技术员132500 11212.565044362.52500 统计员1260008970520354902000 总额824200284349164841125033 29000 第二期新增生产人员人工成本 岗位人数年工资 公 积 金 及 法 定 保险 职工福利 费及工会 经费 年人工成本月工资 汽车吊车司机23120010764624
9、425881200 叉车司机34680016146936638821200 抛光机操作工3312001076462442588800 行车司机1195006727.539026617.51500 切割机操作工1130004485260177451000 超声波探伤仪操作工23900013455780532351500 爆破工人16124800430562496170352600 厂内运输汽车司机23120010764624425881200 爆破员23900013455780532351500 爆破指挥13900013455780532353000 装卸工6390001345578053235
10、500 直接工资总额394537001565279074619300.5 14000 车间管理人员的工资32500 11212.565044362.52500 技术员132500 11212.565044362.52500 总额4862001677399724663663 16500 管理及其他人员人工成本 岗位人数 年工资 公 积 金 及 法 定 保险 职工福利 费及工会 经费 年人工成本月工资 总经理1156000 21484.53120180604.53 12000 营销副总经理178000 21484.51560101044.536000 生产技术副总经理1104000 21484.5
11、2080127564.538000 营销部经理13900013455780532353000 采购部经理13900013455780532353000 生产技术部经理1780002691015601064706000 仓储部经理13900013455780532353000 行政人事部经理13900013455780532353000 财务部经理152000179401040709804000 采购员4780002691015601064701500 工程师31560005382031202129404000 仓储员23900013455780532351500 会计358500 20182.
12、5117079852.51500 出纳1156005382312212941200 文秘1130004485260177451000 营销人员80 10400003588002080014196001000 营销管理人员总额103 2024100646158404822710740.09 59700 工资总额2848300930507569663835773.09 88700 北京市劳动保障网 2002年北京市职工年平均工资20758 住房公积金4% 养老保险20% 医疗保险9% 失业保险2% 工会经费2% 现金流量表（乐观估计） 建设期 第1年 第一季度第二季度 现金流入 销售收入89,61
13、7,680.00169,697,104.00 收到的增值税销项税15,235,005.6028,848,507.68 融资收到的资金25,000,000.00290,000,000.0080,000,000.00 应收帐款回收 回收固定资产余值 回收流动资金 小计394,852,685.60278,545,611.68 现金流出 建设投资19300000 公司筹建支出1,607,700.00 材料采购现金支出269,655,248.80183,569,269.67 支付的增值税进项税51,360,703.1336,726,086.67 支付的人工工资243,550.13243,550.13 支
14、付的委托加工费32,000,000.0032,000,000.00 支付的坯料运输费5,263,157.895,263,157.89 制造费用付现成本731,221.79731,221.79 管理费用付现成本1,753,520.031,753,520.03 销售税金附加 支付销售费用3,584,707.206,787,884.16 偿还流动资金借款 所得税2,707,158.815,681,085.71 小计20,907,700.00367,299,267.77272,755,776.04 净现金流量(税前)4,092,300.0030,260,576.6411,470,921.35 累计净现
15、金流量(税前)4,092,300.0034,352,876.6441,731,497.98 净现金流量(税后)4,092,300.0027,553,417.835,789,835.64 累计净现金流量(税后)4,092,300.0031,645,717.8337,435,553.46 计算指标 财务内部收益率IRR= 财务净现值(ic=20%)= 投资回收期= 现金流量表（一般估计） 建设期 第1年 第一季度第二季度 现金流入 销售收入71,694,144.00135,757,683.20 收到的增值税销项税12,188,004.4823,078,806.14 融资收到的资金25,000,00
16、0.00211,000,000.0051,000,000.00 应收帐款回收 回收固定资产余值 回收流动资金 小计25,000,000.00294,882,148.48209,836,489.34 现金流出 建设投资19300000 公司筹建支出1,607,700.00 材料采购现金支出207,367,559.30137,349,307.89 支付的增值税进项税39,683,795.9127,780,693.17 支付的人工工资243,550.13243,550.13 支付的委托加工费25,600,000.0025,600,000.00 支付的坯料运输费4,210,526.324,210,52
17、6.32 制造费用付现成本731,221.79731,221.79 管理费用付现成本1,753,520.031,753,520.03 销售税金附加 支付销售费用2,867,765.765,430,307.33 偿还流动资金借款 所得税3,086,471.496,399,339.78 小计20,907,700.00285,544,410.72209,498,466.43 净现金流量(税前)4,092,300.0012,424,209.266,737,362.70 累计净现金流量(税前)4,092,300.0016,516,509.2619,161,571.95 净现金流量(税后)4,092,30
18、0.009,337,737.76338,022.92 累计净现金流量(税后)4,092,300.0013,430,037.7613,768,060.68 计算指标 财务内部收益率IRR= 财务净现值(ic=20%)= 投资回收期= 现金流量表（悲观估计） 建设期 第1年 第一季度第二季度 现金流入 销售收入53,770,608.00101,818,262.40 收到的增值税销项税9,141,003.3617,309,104.61 融资收到的资金25,000,000.00155,000,000.0025,000,000.00 应收帐款回收 回收固定资产余值 回收流动资金 小计25,000,000
19、.00217,911,611.36144,127,367.01 现金流出 建设投资19300000 公司筹建支出1,607,700.00 材料采购现金支出144,995,629.4791,033,518.42 支付的增值税进项税27,992,567.8418,819,008.96 支付的人工工资243,550.13243,550.13 支付的委托加工费19,200,000.0019,200,000.00 支付的坯料运输费3,157,894.743,157,894.74 制造费用付现成本731,221.79731,221.79 管理费用付现成本1,753,520.031,753,520.03 销
20、售税金附加 支付销售费用2,150,824.324,072,730.50 偿还流动资金借款13,102,000.00 所得税3,476,599.297,138,072.99 小计20,907,700.00216,803,807.60146,149,517.55 净现金流量(税前)4,092,300.004,584,403.055,115,922.45 累计净现金流量(税前)4,092,300.008,676,703.059,700,325.51 净现金流量(税后)4,092,300.001,107,803.762,022,150.54 累计净现金流量(税后)4,092,300.005,200,
21、103.763,177,953.22 计算指标 财务内部收益率IRR=60% 财务净现值(ic=20%)=552645302.1 投资回收期= ￥702,645,302.13-205000000155,673,077.65 238%-20907700-24326922.35 155,673,077.65 第2年第3年第4年第三季度第四季度 306,888,146.00481,957,070.001,362,608,000.001,582,721,600.001,834,280,000.00 52,170,984.8281,932,701.90231,643,360.00269,062,672.
22、00311,827,600.00 359,059,130.82563,889,771.901,594,251,360.001,851,784,272.002,146,107,600.00 20,250,000.00 183,569,269.67272,364,343.69803,538,902.32932,933,425.851,071,936,169.68 36,726,086.6753,181,249.26164,968,924.22191,535,593.22220,388,459.68 243,550.13243,550.131,593,501.001,593,501.001,593,
23、501.00 32,000,000.0040,000,000.00166,400,000.00193,280,000.00224,000,000.00 5,263,157.896,578,947.3727,368,421.057,947,368.429,210,526.32 731,221.79731,221.794,389,083.844,395,147.004,402,076.31 1,753,520.031,753,520.036,774,080.116,774,080.116,774,080.11 19,307.436,667,443.587,752,707.889,143,914.0
24、3 12,275,525.8419,278,282.8054,504,320.0063,308,864.0073,371,200.00 80,000,000.00 10,775,979.1214,184,168.3998,083,532.54126,267,204.47147,474,040.16 363,338,311.13428,584,590.871,334,288,208.661,535,787,891.951,768,293,967.29 6,496,798.81149,489,349.42358,046,683.88442,263,584.52525,287,672.87 17,9
25、67,720.15155,986,148.22507,536,033.29800,310,268.40967,551,257.39 4,279,180.31135,305,181.03259,963,151.34315,996,380.05377,813,632.71 33,156,373.15168,461,554.18428,424,705.52744,421,085.571,122,234,718.28 第2年第3年第4年第三季度第四季度 245,510,516.80385,565,656.001,090,086,400.001,266,177,280.001,467,424,000.0
26、0 41,736,787.8665,546,161.52185,314,688.00215,250,137.60249,462,080.00 287,247,304.66451,111,817.521,275,401,088.001,481,427,417.601,716,886,080.00 现金流量表（乐观估计） 第1年 现金流量表（一般估计） 第1年 20,250,000.00 157,419,483.33199,305,946.48642,877,756.50746,443,117.95857,612,929.01 31,192,623.0039,673,321.73132,061,1
27、57.79153,323,206.92176,400,289.30 243,550.13243,550.131,593,501.001,593,501.001,593,501.00 25,600,000.0033,600,000.00133,120,000.00154,624,000.00179,200,000.00 4,210,526.325,526,315.7921,894,736.8425,431,578.9529,473,684.21 731,221.79731,221.794,389,083.844,395,147.004,402,076.31 1,753,520.031,753,5
28、20.036,774,080.116,774,080.116,774,080.11 5,747,285.646,192,693.077,306,179.07 9,820,420.6715,422,626.2443,603,456.0050,647,091.2058,696,960.00 12,074,903.2315,649,981.6877,236,511.4993,956,221.12109,661,328.50 243,046,248.48332,156,483.861,069,297,569.211,243,380,637.301,431,121,027.51 56,275,959.4
29、0134,605,315.34283,340,030.28332,003,001.41395,426,380.99 63,013,322.10190,881,274.74417,945,345.62615,343,031.69727,429,382.40 44,201,056.17118,955,333.66206,103,518.79238,046,780.30285,765,052.49 57,969,116.86176,924,450.51383,027,969.30621,074,749.60906,839,802.09 第2年第3年第4年第三季度第四季度 184,132,887.60
30、289,174,242.00817,564,800.00949,632,960.001,100,568,000.00 31,302,590.8949,159,621.14138,986,016.00161,437,603.20187,096,560.00 215,435,478.49338,333,863.14956,550,816.001,111,070,563.201,287,664,560.00 20,250,000.00 111,103,693.86145,508,715.21482,158,317.37559,832,338.46643,209,696.76 22,230,938.7
31、829,439,792.4299,505,870.71115,453,245.03132,762,013.92 243,550.13243,550.131,593,501.001,593,501.001,593,501.00 19,200,000.0027,200,000.0099,840,000.00115,968,000.00134,400,000.00 3,157,894.744,473,684.2116,421,052.6319,073,684.2122,105,263.16 731,221.79731,221.794,389,083.844,395,147.004,402,076.3
32、1 1,753,520.031,753,520.036,774,080.116,774,080.116,774,080.11 843,001.20394,801.45459,843.58543,345.46 7,365,315.5011,566,969.6832,702,592.0037,985,318.4044,022,720.00 现金流量表（悲观估计） 第1年 13,410,862.7816,606,931.3358,156,156.2870,561,529.1382,589,789.70 179,196,997.61258,617,385.99801,935,455.39932,096
33、,686.911,072,402,486.42 49,649,343.6796,323,408.48212,771,516.89249,535,405.42297,851,863.28 54,765,266.12145,972,752.15309,094,925.37462,306,922.31547,387,268.70 36,238,480.8979,716,477.15154,615,360.61178,973,876.29215,262,073.58 39,416,434.11119,132,911.26273,748,271.87452,722,148.17667,984,221.7
34、5 212,771,516.89249,535,405.42297,851,863.28341,180,263.46 212771516.9249535405.4297851863.3341180263.5 第5年 2,017,708,000.00 343,010,360.00 2,360,718,360.00 1,161,806,731.23 239,474,455.14 1,593,501.00 246,400,000.00 10,131,578.95 4,407,128.95 6,774,080.11 10,353,590.49 80,708,320.00 162,639,994.60
35、1,924,289,380.45 599,068,974.14 1,124,356,647.02 436,428,979.55 1,558,663,697.83 第5年 1,614,166,400.00 274,408,288.00 1,888,574,688.00 现金流量表（乐观估计） 现金流量表（一般估计） 929,432,730.95 191,656,270.37 1,593,501.00 197,120,000.00 32,421,052.63 4,407,128.95 6,774,080.11 8,275,201.76 64,566,656.00 121,066,786.72 1,
36、557,313,408.48 452,328,066.24 847,754,447.22 331,261,279.52 1,238,101,081.60 第5年 1,210,624,800.00 205,806,216.00 1,416,431,016.00 697,074,548.21 144,204,697.62 1,593,501.00 147,840,000.00 24,315,789.47 4,407,128.95 6,774,080.11 616,015.18 48,424,992.00 现金流量表（悲观估计） 91,364,057.78 1,166,614,810.33 341,
37、180,263.46 639,032,126.74 249,816,205.67 917,800,427.42 资产负债表（乐观估计） 建设期 第1年 第一季度第二季度第三季度 资产 流动资产总额 现金4,092,300.0031,645,717.8337,435,553.4633,156,373.15 应收帐款 存货232,207,512.39310,464,698.28272,457,554.79 在建工程19,300,000.00 固定资产净值18,990,110.0018,680,220.0018,370,330.00 无形及递延资产净值1,607,700.001,527,315.00
38、1,446,930.001,366,545.00 25,000,000.00284,370,655.21368,027,401.75325,350,802.95 负债及所有者权益 流动负债总额 应付帐款 流动资金借款80,000,000.00 应交税金36,125,697.5344,003,276.5228,558,378.37 长期借款 负债小计 所有者权益 资本金25,000,000.00315,000,000.00315,000,000.00315,000,000.00 资本公积 累计盈余公积金824,452.912,554,601.745,836,377.20 累计未分配利润4,671
39、,899.8314,476,076.5333,072,804.12 负债及所有者权益合计284,370,655.21368,027,401.75325,350,802.95 计算指标:1.资产负债率%0.000.000.00 2.流动比率 3.速动比率 资产负债表（一般估计） 建设期 第1年 第一季度第二季度第三季度 资产 流动资产总额 现金4,092,300.0013,430,037.7613,768,060.6857,969,116.86 应收帐款13,102,000.0013,102,000.0013,102,000.00 存货180,823,218.23240,166,182.2323
40、1,415,278.53 在建工程19,300,000.00 固定资产净值18,990,110.0018,680,220.0018,370,330.00 无形及递延资产净值1,607,700.001,527,315.001,446,930.001,366,545.00 25,000,000.00227,872,681.00287,163,392.91322,223,270.39 负债及所有者权益 流动负债总额 应付帐款 流动资金借款 应交税金27,495,791.4332,197,678.4621,653,513.60 长期借款 负债小计 所有者权益 资本金25,000,000.00236,0
41、00,000.00287,000,000.00287,000,000.00 资本公积 累计盈余公积金939,970.862,888,860.716,566,217.60 累计未分配利润5,326,501.5616,370,210.6637,208,566.38 负债及所有者权益合计214,770,681.00274,061,392.91309,121,270.39 计算指标:1.资产负债率%13,102,000.0013,102,000.0013,102,000.00 2.流动比率 3.速动比率 64431204.382218417.8792736381.12 资产负债表（悲观估计） 建设期
42、第1年 第一季度第二季度第三季度 资产 流动资产总额 现金4,092,300.005,200,103.763,177,953.2239,416,434.11 应收帐款13,102,000.0013,102,000.0013,102,000.00 存货129,387,456.83169,782,429.25170,233,990.81 在建工程19,300,000.00 固定资产净值18,990,110.0018,680,220.0018,370,330.00 无形及递延资产净值1,607,700.001,527,315.001,446,930.001,366,545.00 25,000,000
43、.00168,206,985.59206,189,532.47242,489,299.92 负债及所有者权益 流动负债总额 应付帐款 流动资金借款 应交税金18,851,564.4820,361,468.8311,289,816.72 长期借款 负债小计 所有者权益 资本金25,000,000.00180,000,000.00205,000,000.00205,000,000.00 资本公积 累计盈余公积金1,058,782.513,232,650.207,316,867.50 累计未分配利润5,999,767.5618,318,351.1141,462,249.15 负债及所有者权益合计16
44、8,206,985.59206,189,532.47242,489,299.92 计算指标:1.资产负债率%0.000.000.00 2.流动比率 3.速动比率 目标资产负债率为3040 第2年第3年第4年第四季度 168,461,554.18428,424,705.52744,421,085.571,122,234,718.28 174,842,261.47183,366,939.25203,932,425.83219,649,024.09 20,250,000.00 18,060,440.0035,957,880.0033,605,320.0031,252,760.00 1,286,160
45、.00964,620.00643,080.00321,540.00 382,900,415.66648,714,144.77982,601,911.401,373,458,042.37 193,074.2766,867,510.05144,394,588.83235,833,729.15 315,000,000.00315,000,000.00315,000,000.00315,000,000.00 10,156,101.2140,026,995.2178,481,098.39123,393,646.98 57,551,240.17226,819,639.51444,726,224.19699
46、,230,666.23 382,900,415.66648,714,144.77982,601,911.401,373,458,042.37 0.000.000.000.00 第2年第3年第4年第四季度 176,924,450.51383,027,969.30621,074,749.60906,839,802.09 13,102,000.0013,102,000.0013,102,000.0013,102,000.00 150,247,264.88156,884,899.63174,198,750.47186,815,316.24 20,250,000.00 18,060,440.0035,9
47、57,880.0033,605,320.0031,252,760.00 1,286,160.00964,620.00643,080.00321,540.00 379,870,315.40589,937,368.94842,623,900.061,138,331,418.33 资产负债表（乐观估计） 第1年 资产负债表（一般估计） 第1年 4,219,326.1957,472,856.40119,399,787.08192,461,577.78 287,000,000.00287,000,000.00287,000,000.00287,000,000.00 11,332,348.3834,854
48、,376.8863,468,316.9596,865,176.08 64,216,640.82197,508,135.66359,653,796.04548,902,664.47 366,768,315.40576,835,368.94829,521,900.061,125,229,418.33 13,102,000.0013,102,000.0013,102,000.0013,102,000.00 110030494.6173050610.7 第2年第3年第4年第四季度 119,132,911.26273,748,271.87452,722,148.17667,984,221.75 13,1
49、02,000.0013,102,000.0013,102,000.0013,102,000.00 124,094,720.38129,708,225.39142,654,093.67152,082,966.47 20,250,000.00 18,060,440.0035,957,880.0033,605,320.0031,252,760.00 1,286,160.00964,620.00643,080.00321,540.00 295,926,231.64453,480,997.26642,726,641.84864,743,488.22 8,430,012.0047,910,157.2993,894,515.47148,229,061.54 205,000,000.00205,000,000.00205,000,000.00205,000,000.00 12,374,432.9530,085,626.0051,574,818.9676,727,164.00 70,121,786.70170,485,213.97292,257,30
