堅果炒貨食品分裝銷售項目策劃書

1、 序號建設(shè)期投產(chǎn) 期投產(chǎn)期平均123456789101112生產(chǎn)負荷%3050100100100100100100100100100100一現(xiàn)金流入合計1084536150361503615036150361503615036150361503615036150362801、產(chǎn)品銷售收入10845361503615036150361503615036150361503615036150361503615034041.252、回收固定資產(chǎn)余值1303、回收流動資金一.現(xiàn)金流出合計14433.9934489.0934489.0934499.5934499.5934510.0934510.09345

2、10.0934510.0934510.0934549.3434549.3432505.041、固定資產(chǎn)投資26002、無形資產(chǎn)投資3003、墊支流動資金11004、經(jīng)營成本9855.7332238.2832238.2832238.2832238.2832238.2832238.2832238.2832238.2832238.2832208.2832208.2830368.075、所得稅稅金36.01443.31443.31453.81453.81464.31464.31464.31464.31464.31533.56533.56434.9116、營業(yè)稅及附加542.251807.51807.5

3、1807.51807.51807.51807.51807.51807.51807.51807.51807.51702.06三爭現(xiàn)金流量-3588.991660.911660.911650.411650.411639.911639.911639.911639.911639.911600.661730.661547.04四累計凈現(xiàn)金流量-3588.99-1928.08-267.171383.243033.654673.566313.477953.389593.2911233.212833.8614564.52五爭現(xiàn)值（貼現(xiàn)率15 %）-3122.42-1457.63-175.8791.211507

4、.722018.982373.862600.762724.492774.62759.282723.57爭現(xiàn)值（貼現(xiàn)率20 %）-2989.63-1338.09-154.69666.721219.531565.641761.461853.141861.11819.781732.571631.23投資回收期T =累計凈現(xiàn)金流量岀現(xiàn)正值的年份一1 + |上年舉計再當#現(xiàn)金謊呈 計爭現(xiàn)金流:hf=(4- 1)+1-267.17 |/ 1650.41 = 3.16年內(nèi)部收益率（IRR） 15 = rn+(rm - rn )=15% + 1631.23 /( 1631.23 + 2723.57 )X (20% - 15%)= 16