Bethesda矿业公司和GoodWeek轮胎有限公司案例.xlsx

Bethesda矿业公司和GoodWeek轮胎有限公司案例.xlsx

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输输入入变变量量新新机机器器折折旧旧表表新机器成本8500年折旧率账面残值设备售出价格（4年后）5100008500.00税率38%10.1437284.50收益率12%20.2455202.0030.1753714.50合约销售价格9540.1252652.00零星销售价格9050.0891895.5060.0891139.00变动成本（吨）3170.089382.50固定成本（年）43080.0450.00净营运资本占销售额比率5%购买煤矿600属于沉没成本不予以考虑复原土地成本280节省慈善费750-1001购买价格（10年前）600出售价格（税后）700现现金金流流量量表表输输出出变变量量01NPV2202.46机会成本700IRR20.75%投资机器8500PI1.716384投资环境治理回收期4投资净营运资本291.527收入5830生产成本2352折旧1215.5净利润1402.75OCF2618.25投资的总现金流量9491.5027项目总现金流量（9491.50）2591.25公公司司销销售售表表年总产量合约销售零星销售所需净营运资本销售收入生产成本1625012291.5583023522685018318.56370253837350233416820269345950927855602259机会成本700整治土地28023456出售机器设备5100节省慈善费75023456-4169.76280-75022.5-63-2786370682055602538269322592082.51487.51062.51084.691636.491387.873167.193123.992450.3722.5-63-4447.76280-7503144.693186.996898.13（280.00）750.00输输入入变变量量新新机机器器折折旧旧表表市市场场需需求求量量设备成本14000年折旧率账面残值残值54000014000.00OEM市场10.14311998.00更换市场可变成本1820.2458568.00总计OEM售价3630.1756118.00更换市场售价5940.1254368.00销销售售表表售价增速4.25%50.0893122.00可变成本增速4.25%60.0891876.00170.089630.002税率40%80.0450.003通货膨胀率3.25%4折现率15.90%现金流量表OEM汽车产量5600123OEM产量增速2.50%投资机器14000.00OEM市场占有率11%投资营运资本900.00915.57120.45128.45收入15478.4016505.1917600.20更换市场规模1400成本6451.206883.007343.74规模增速2%费用2600.002684.502771.75市场占有率8%折旧2002.003430.002450.00净利润2655.122104.613020.83初始营运资本900OCF4657.125534.615470.83营运资本占销售额比率15%投资的总现金流量14900.00915.57120.45128.45销售和管理费用2600项目总现金流量（14900.00）3741.555414.165342.37输输出出变变量量NPV2769.98IRR23.28%PI1.82回收周期3价价格格与与成成本本表表1234123246.4252.56258.874265.3459OEM市场售价36.0037.5339.13112114.24116.5248118.8553更换市场价格59.0061.5164.12358.4366.8375.3988384.2011可变成本18.0018.7719.56OEM市场更换市场合计营运资本8870.406608.0015478.40900.009478.587026.6216505.191815.5710128.457471.7517600.201936.0210822.887945.0918767.972064.484（4987.20）（2064.48）18767.977835.372861.831750.003792.475542.47（7051.68）12594.14440.7966.8520.39