工程经济学课程设计.docx

1、工程经济学课程设计目录1、营业收入、营业税金及附加和增值税估算表.(1)2、工资及福利 .(1)3、财务计划现金流量表. .(2)4、总成本费用估算表.(3)5 、无形资产及其他资产摊销费估算表.(3)6、项目总投资使用计划与资金筹借表.(4)7、项目投资现金流量表.(5)8、项目资本金流量表.(6) 9、 利润与利润分配表.(7)10 、固定资产折旧费估算表.(7） 11、建设期利息估算及还本付息计划表. . .(8）12、融资前、后及不确定性分析. .(9）、（10）、（11）13 、 小结. . . .(12)14、参考文献. .(13)营业收入、营业税金及附加和增值税估算表 单位：万元

2、 表1序号年份项目合计3456-12生产负荷60%生产负荷80%生产负荷100%生产负荷100%1产品营业收入423000270003600045000450001.1单价（元）90009009009009001.2数量（万吨）470304050501.3销项税额7191045906120765076502营业税金及附加5033.7321.3428.4535.5535.52.1营业税2.2消费税2.3城市维护建设税3523.59224.91299.88374.85374.852.4教育附加税1510.1196.39128.52160.65160.653增值税503373213428453555

3、3553.1增值税销项7191045906120765076503.2增值税进项215731377183622952295 注： 1 产品增值税率为17% 2 城市维护建设税按增值税的7%计算 3 教育费附加按增值税的3%计算 4销项税额=营业收入*17% 5 进项税额=（外购燃料、动力费+外购原材料）*17% 6增值税=销项税额-进项税额 7 本报表税金计算方法采用不含增值税的计算方法工资及福利 表2序号项目3-12年1工人、技术人员、管理人员人数2000人均年工资0.48工资总额9602福利费134.4合计1094.4注：福利费按工资的15%计提财务计划现金流量表 单位：万元 表3 序号年

4、份项目合计建设期投产期达到设计生产能力期123456789101112生产负荷（%）60801001001001001001001001001经营活动现金流量（1.1-1.2）186652.0711427.1815954.7420435.6720020.8619802.2719802.2719802.2719802.2719802.2719802.271.1现金流入494910315904212052650526505265052650526505265052650526501.1.1营业收入423000270003600045000450004500045000450004500045000

5、450001.1.2增值税销项税额7191045906120765076507650765076507650765076501.2现金流出308221.9320162.8226165.2632214.3332629.1432841.7332841.7332841.7332841.7332841.7332841.731.2.1经营成本192615.914671.5917371.5920071.5920071.5920071.5920071.5920071.5920071.5920071.5920071.591.2.2增值税进项税额215731377183622952295229522952295

6、2295229522951.2.3营业税金及附加5033.7321.3428.4535.5535.5535.5535.5535.5535.5535.5535.51.2.4增值税5033732134284535553555355535553555355535553551.2.5所得税38662.33579.932245.273957.244372.054584.644584.644584.644584.644584.644584.642投资活动进现金流量（2.1-2.2）-68000-20000-36000-4800-2400-480000000002.1现金流入2.2现金流出560002000

7、0360002.2.1建设投资5600020000360002.2.23流动资金筹资活动进现金流量（3.1-3.2）120004800240048003筹资活动净现值流量12298.672000036000-6453.2-12881.16-14448.5-9918.473.1现金流入68000200003600048002400480003.1.1项目资本金投入260002240036003.1.2建设投资借款3360020000136003.1.3流动资金借款84001200240048003.2现金流出55701.330011253.215281.1619248.59918.4703.2.

8、1各种利息支出10157.53633.043164.552509.57850.343.2.2债务本金45543.837620.1612116.6116738.939068.134净现金流量130986.7400173.98673.581187.1710102.3919808.2719808.2719808.2719808.2719808.2719808.275累计盈余资金503980.7800173.98846.562033.7312136.1231944.3951752.6671560.9391369.2111177.47130985.74 总成本费用估算表 单位：万元 表4序号年份 项目合

9、计投产期达到设计生产能力期3456789101112生产负荷（%）60801001001001001001001001001外购原材料1057506750900011250112501125011250112501125011250112502外购燃料及动力2115013501800225022502250225022502250225022503工资及福利费109441094.41094.41094.41094.41094.41094.41094.41094.41094.41094.44修理费29771.92977.192977.192977.192977.192977.192977.192

10、977.192977.192977.192977.195折旧费59541.75954.175954.175954.175954.175954.175954.175954.175954.175954.175954.176摊销费10001001001001001001001001001001007财务费用10157.53633.043164.552509.57850.3407.1其中：利息支出10157.53633.043164.552509.57850.3407.1.1外汇借款利息3560.421363.731066.23741.96388.507.1.2人民币借款利息5674.762137.5

11、51834.81240.57461.8407.1.3流动资金借款利息922.32131.76263.52527.04007.3其他费用2500025002500250025002500250025002500250025008总成本263317.12435926590.5128635.5326976.326125.9626125.9626125.9626125.9626125.9626125.96其中：固定成本135494.7816127.2415526.9914608.4913476.312625.9612625.9612625.9612625.9612625.9612625.96变动成本1

12、27822.328231.7611063.5214027.04135001350013500135001350013500135009经营成本（9-5-6-7）192615.914671.5917371.5920071.5920071.5920071.5920071.5920071.5920071.5920071.5920071.59注：总成本费用=外购原材料+外购燃料、动力费+工资及福利费+修理费+折旧费+摊销费+利息支出+其他费用经营成本=外购原材料+外购燃料、动力费+工资及福利费+修理费+其它费用每年修理费=年折旧费*50%无形资产及其他资产摊销费估算表 单位：万元 表5 序号年份项目摊

13、销年限原值投产期达到设计生产能力期34567891011121无形资产10100010001.1摊销1001001001001001001001001001001.2净值9008007006005004003002001000附：修理费=折旧费50%折旧费=固定资产原值（1-残值率）折旧年限可变成本=外购原料费、动力费+流动资金借款利息项目总投资使用计划与资金筹借表 单位：万元 表6序号年份 项目合计12外币折人民币人民币小计外币折人民币人民币小计1总投资56000100003240042400360010000136001.1建设投资56000100003240042400360010000

14、136001.2建设期利息1.3流动资金2资金筹措56000100003240042400360010000136002.1项目资本金22400224002.1.1用于建设投资2240022400224002.1.2用于流动资金2.1.3用于建设期利息2.2债务资金33600100001000020000360010000136002.2.1用于建设投资200001000010000200002.2.2用于流动资金2.2.3用于建设期利息2.3其它资金注：各年流动资金在年初投入。序号年份 项目合计345外币折人民币人民币小计外币折人民币人民币小计外币折人民币人民币小计1总投资120004800

15、480024002400480048001.1建设投资1.2建设期利息1.3流动资金2资金筹措120004800480024002400480048002.1项目资本金3600360036002.1.1用于建设投资2.1.2用于流动资金3600360036002.1.3用于建设期利息2.2债务资金84001200120024002400480048002.2.1用于建设投资2.2.2用于流动资金84001200120024002400480048002.2.3用于建设期利息2.3其它资金项目投资现金流量表 单位：万元 表7 序号年份项目建设期投产期达到设计生产能力期12345678910111

16、2生产负荷（%）60801001001001001001001001001现金流入270003600045000450004500045000450004500045000570001.1营业收入270003600045000450004500045000450004500045000450001.2补贴收入1.3回收固定资产余值1.4回收流动资金120002现金流出200003600019792.8920199.9925407.0920607.0920607.0920607.5920607.5920607.5920607.5920607.592.1建设投资20000360002.2流动资金4

17、8002400480000000002.3经营成本14671.5917371.5920071.5920071.5920071.5920071.5920071.5920071.5920071.5920071.592.4营业税金及附加321.3428.4535.5535.5535.5535.5535.5535.5535.5535.52.5维护运营投资3所得税前净现金流量（12）-20000-360007207.1115800.0119592.9124392.9124392.9124392.9124392.9124392.9124392.9136392.914累计所得税前净现金流量-20000-56

18、000-48792.59-32992.38-13399.9710992.9435385.8559778.7684171.67108564.58132957.49169350.45调整所得税2748.246098.236098.236098.236098.236098.239098.236所的税后净现金流量（35）-20000-360007207.1115800.0119592.9121644.6718294.6818294.6818294.6818294.6818294.6827294.687累计所得税净现金流量-20000-56000-48792.9-32992.9-134008244.726359.3826441.1514342.9232637.650932.6878226.96项目资本金流量表 单位：万元 表8序号年份项目建设期投产期达到设计生产能力期123456789101112生产负荷（%）1现金流入27000360004500045000450004500