危險廢物綜合處理示范中心建設(shè)項目技術(shù)經(jīng)濟(jì)管理辦法

危險廢物綜合處理示范中心建設(shè)項目技術(shù)經(jīng)濟(jì)管理辦法14.1工作制度及勞動定員考慮到本項目的實(shí)際情況，采用連續(xù)工作制，即年工作330d（安全填埋場為200d），每天工作1班，每班工作8h，焚燒車間為年工作310d，每天3班，每班工作8h。14.1.2職工定員職工定員編制是根據(jù)本項目生產(chǎn)工藝的需要，分工種按崗位定員；遵循減員增效的方針進(jìn)行確定，在充分考慮實(shí)際生產(chǎn)需要的情況下，本著精簡和提高效率的原則進(jìn)行編制。行政管理人員根據(jù)需要按企業(yè)職工總數(shù)的比例進(jìn)行定員。職工定員明細(xì)情況詳見表14-1所列。表14-1職工定員表序號名稱職工人數(shù)（人）備注一、生產(chǎn)人員1051廢物收運(yùn)部512暫存?zhèn)}庫23劇毒品暫存?zhèn)}庫24物化車間45穩(wěn)定固化車間66焚燒處理車間47污水處理車間48安全填埋場69試驗(yàn)、化驗(yàn)人員610機(jī)修、配電人員711其他輔助生產(chǎn)人員13二、管理及服務(wù)人員11合計116由表14-1可知，整個工程職工定員總?cè)藬?shù)為116人，其中：生產(chǎn)人員105人，管理及服務(wù)人員11人，管理人員占全部定員的9.48％。14.2投資及資金籌措14.2.1固定資產(chǎn)投資根據(jù)項目的建設(shè)目的和條件，在充分滿足項目工藝要求的前提下，在項目設(shè)置上盡可能控制建設(shè)內(nèi)容以降低固定資產(chǎn)投資。本項目分別建設(shè)了收運(yùn)部、物/化車間、穩(wěn)定化/固化車間、污水處理車間、填埋場等主要生產(chǎn)車間，并配備了相應(yīng)的暫存?zhèn)}庫、供電供水、機(jī)修、化驗(yàn)及廢物運(yùn)輸裝置等設(shè)施。根據(jù)項目的建設(shè)內(nèi)容，本工程固定資產(chǎn)投資為16019.24萬元。項目建設(shè)投資分項如表14-2。表14-2項目固定資產(chǎn)投資估算表序號項目單位金額1工程費(fèi)用萬元12881.752其他建設(shè)費(fèi)萬元1681.203不可預(yù)見費(fèi)萬元1456.29固定資產(chǎn)投資額萬元16019.2414.2.2流動資金本項目正常年所需流動資金參照相關(guān)企業(yè)的情況，按生產(chǎn)過程中經(jīng)營成本的比例確定，隨生產(chǎn)負(fù)荷的大小變化。根據(jù)計算的經(jīng)營成本，正常年所需的流動資金為700萬元(其中鋪底流動資金210萬元)。14.2.3資金籌措本項目總投資（含固定資產(chǎn)投資和生產(chǎn)所需的定額流動資金）為16719.24萬元。項目固定資產(chǎn)投資16019.24萬元中，計劃30%由國家財政撥款，不計利息；其余70%由企業(yè)貸款解決，亦不計利息。14.2.4預(yù)計投資進(jìn)度根據(jù)項目的建設(shè)內(nèi)容，一期工程建設(shè)周期為1a，當(dāng)年所有投資建設(shè)資金全部完成。項目經(jīng)營期按19a計。14.3生產(chǎn)成本14.3.1成本計算原則（1）本項目的原料為危險廢物，屬綜合處理項目，故原料不計成本；（2）各種輔助材料、燃料及動力單價參照相關(guān)資料進(jìn)行計算，其中，水價：2.8元/m3，電價：0.8元/kw·h；（3）原、輔助材料及燃料與動力消耗指標(biāo)根據(jù)工藝要求選?。唬?）生產(chǎn)、輔助工人職工工資及福利費(fèi)按25000元/人·a進(jìn)行計算；管理人員工資及福利費(fèi)按40000元/人·a進(jìn)行計算；（5）折舊費(fèi)根據(jù)相關(guān)項目資料，固定資產(chǎn)凈殘值率取5%，綜合折舊年限按15a計算；（6）其他各項費(fèi)用參照國內(nèi)相關(guān)企業(yè)生產(chǎn)實(shí)際指標(biāo)，結(jié)合新的工業(yè)企業(yè)財務(wù)制度對成本計算的要求進(jìn)行選取。14.3.2各車間直接處理成本及項目其他費(fèi)用根據(jù)項目的生產(chǎn)規(guī)模及工藝流程情況，本可研分別對廢物收集運(yùn)輸、穩(wěn)定化/固化車間、物化車間、焚燒、污水處理車間、安全填埋場、暫存?zhèn)}庫等直接處理成本進(jìn)行了測算。各車間的廢物直接處理成本情況詳見表14-3～表14-9。表14-3收集運(yùn)輸直接成本序號項目單位年耗量單價（元）1輔助材料消耗62.01潤滑油kg615208.0049.22輪胎個149480.007.15其它5.642燃料：柴油t6883850.00264.883電kw.h324000.802.594水t20002.800.565工資及福利5125000127.50小計457.5491.51表14-4穩(wěn)定化/固化車間直接處理成本序號項目單位年耗量單價（元）1輔助材料427.25⑴硫化鈉t5303000159.00⑵水泥t9250290268.252水m333602.80.943電kw.h8063160.8064.524人工及福利人62500015.00小計507.71137.26表14-5物/化車間直接處理成本序號項目單位年耗量單價（元）1輔助材料2.42⑴生石灰粉t11.5500.000.58⑵硫酸亞鐵t1.43500.00.49⑶鹽酸kg19406.41.24⑷堿式氯化鋁kg2754.00.112水m314802.80.413電kw.h833700.806.674人工及福利人42500010.00小計19.5021.91表14-6焚燒處理直接處理成本序號項目單位年耗量單價（元）1輔助材料93.32⑴生石灰粉t59550029.75⑵活性炭t74.4600044.64⑶包裝袋t240250.60⑷氫氧化鈉t37.944300011.38⑸其他6.952輕柴油t974.644500438.593水m3967202.827.084電kw.h21293280.8170.355人工及福利人42500010.00小計739.34732.02表14-7污水處理直接處理成本序號項目單位年耗量單價（元）1輔助材料13.66⑴氫氧化鈣t1495007.45⑵硫酸亞鐵t9.340003.72⑶鹽酸kg32006.42.05⑷聚炳烯酰胺kg19870.14⑸穩(wěn)定劑kg99030.302水m326002.80.733電kw.h1898000.815.184人工及福利人42500010.00小計39.5716.68表14-8安全填埋場直接處理成本序號項目單位年耗量單價（元）1輔助材料3.36⑴粗砂t872.00353.05⑵其他0.312柴油t96.00385036.963電kw.h4474.80.80.364人工及福利人62500015.00小計55.6811.79表14-9暫存?zhèn)}庫（含劇毒品）直接成本序號項目單位年耗量單價（元）1水m311502.80.322電kw.h71640.80.573保衛(wèi)費(fèi)用3.654人工及福利人42500010.00小計14.54660.91項目年管理費(fèi)用及其他費(fèi)用見表14-10。表14-10年管理費(fèi)用及其他費(fèi)用序號項目年總費(fèi)用（萬元）1折舊費(fèi)955.582攤銷費(fèi)186.243修理費(fèi)528.684管理費(fèi)144.28電27.28水8.00管理人員及福利44.00修理及其他輔助人員福利及工資65.005化驗(yàn)、實(shí)驗(yàn)費(fèi)22.316其他費(fèi)用166.70小計2003.7914.3.3安全填埋處置場綜合處理成本由表14-3～表14-10可以估算出危險廢物綜合處理示范中心的第一階段工程在運(yùn)行期內(nèi)綜合成本見表14-11。表14-11示范中心綜合處理成本序號項目年總費(fèi)用（萬元）單位成本（元/t）1收集運(yùn)輸直接成本457.542穩(wěn)定化/固化車間直接成本507.713物化車間直接處理成本19.504焚燒處理車間直接處理739.345污水處理車間直接處理成本39.576暫存?zhèn)}庫處理成本14.547填埋場直接成本55.688年管理費(fèi)用等2003.79小計3837.67767.53注：表中成本不含生產(chǎn)運(yùn)行過程中的財務(wù)費(fèi)用由此可見，在本工程運(yùn)行期內(nèi)處理規(guī)模為5.0萬t/a時：年運(yùn)行總成本費(fèi)3837.67萬元（不含財務(wù)費(fèi)用）。年經(jīng)營成本費(fèi)2695.85萬元（不含財務(wù)費(fèi)用）。單位直接處理成本366.78元/t（不含財務(wù)費(fèi)用）。單位運(yùn)營成本539.17元/t（不含財務(wù)費(fèi)用）。單位運(yùn)營總成本767.53元/t（不含財務(wù)費(fèi)用）。14.4財務(wù)評價14.4.1評價原則項目嚴(yán)格按照國家計委、建設(shè)部1993年4月頒布的《建設(shè)項目經(jīng)濟(jì)評價方法與參數(shù)》（第二版）的要求進(jìn)行經(jīng)濟(jì)評價。根據(jù)項目的具體情況，本次考慮的生產(chǎn)場地、生產(chǎn)設(shè)施與設(shè)備等按目前的生產(chǎn)規(guī)模至少可以維持20a的正常生產(chǎn)，因此，項目評價年限考慮建設(shè)期1a和正常生產(chǎn)年19a共20a。14.4.2營業(yè)收入、稅金及利潤項目達(dá)產(chǎn)后年處理工業(yè)危險廢物5萬t/a，根據(jù)項目公益性服務(wù)的性質(zhì)，考慮按在收回投資的基礎(chǔ)上略有盈余的原則進(jìn)行定價，則項目達(dá)產(chǎn)年的營業(yè)收入應(yīng)達(dá)到4800萬元/a（項目按照年收入4800萬元、每噸焚燒處理的工業(yè)危險廢物收費(fèi)2000元、每噸填埋處理的工業(yè)危險廢物收費(fèi)700元、每噸醫(yī)療廢物收費(fèi)2500元進(jìn)行經(jīng)濟(jì)分析與評價）。14.4.3稅收本項目為社會公益性項目，不以盈利為主要目的，廢物處理收費(fèi)收入主要用于處理場的正常運(yùn)營開支，因此，不考慮營業(yè)稅金及附加、企業(yè)所得稅，不計公益金與盈余公積金。14.4.4經(jīng)濟(jì)效益計算與評價根據(jù)國家的現(xiàn)行財稅制度和市場價格體系估算的項目主要技術(shù)經(jīng)濟(jì)評價指標(biāo)見表14-12。表14-12主要技術(shù)經(jīng)濟(jì)評價指標(biāo)表序號指標(biāo)名稱單位指標(biāo)備注1廢物年均處理量萬t/a5.02評價年限A203總投資萬元16719.244其中：固定資產(chǎn)投資萬元16019.245流動資金萬元7006計算年總成本費(fèi)用萬元3678.77含財務(wù)費(fèi)用7計算年收入萬元48008計算年利潤總額萬元1121.239財務(wù)評價指標(biāo)1)財務(wù)內(nèi)部收益率%10.532)全部投資回收期a9.253)財務(wù)凈現(xiàn)值萬元4570.3010盈虧平衡點(diǎn)%64.2511參考計算年a7根據(jù)項目的籌資及其生產(chǎn)經(jīng)營成本情況，計算的項目財務(wù)效益情況詳見表14-13～表14-19。廣東省危險廢物綜合處理示范中心可行性研究報告表14-13投資計劃及資金籌措表(單位:萬元)序號項目123合計1一.總投資16019.24615.0284.9816719.2421.基建投資16019.2416019.2432.建設(shè)期利息43.流動資金615.0284.98700.005二.資金籌措16019.24615.0284.9816719.2461.自有資金16019.24184.5125.4916229.247其中:用于流動資金184.5125.49210.0082.借款430.5159.49490.009(1)長期借款10(2)流動資金借款430.5159.49490.0011(3)短期借款133.其他

表14-14總成本費(fèi)用估算表(單位:萬元)序項目123456789101生產(chǎn)負(fù)荷(％)80.00100.00100.00100.00100.00100.00100.00100.00100.002一.制造成本3094.153421.433421.433421.433421.433421.433421.433421.433421.4331.原材料42.輔助材料484.54605.67605.67605.67605.67605.67605.67605.67605.6753.燃料592.34740.43740.43740.43740.43740.43740.43740.43740.4364.動力232.22290.28290.28290.28290.28290.28290.28290.28290.2875.工資及福利197.50197.50197.50197.50197.50197.50197.50197.50197.5086.制造費(fèi)用1587.551587.551587.551587.551587.551587.551587.551587.551587.559955.58955.58955.58955.58955.58955.58955.58955.58955.5810631.97631.97631.97631.97631.97631.97631.97631.97631.9711二.銷售費(fèi)用12三.管理費(fèi)用416.24416.24416.24416.24416.24230.00230.00230.00230.0013其中:攤銷費(fèi)186.24186.24186.24186.24186.2414其他管理費(fèi)230.00230.00230.00230.00230.00230.00230.00230.00230.0015四.財務(wù)費(fèi)用24.0227.3427.3427.3427.3427.3427.3427.3427.34161724.0227.3427.3427.3427.3427.3427.3427.3427.3418五.總成本費(fèi)用3534.413865.013865.013865.013865.013678.773678.773678.773678.7719六.經(jīng)營成本2368.572695.852695.852695.852695.852695.852695.852695.852695.8520七.可變成本1333.121663.721663.721663.721663.721663.721663.721663.721663.7221八.固定成本2201.292201.292201.292201.292201.292015.052015.052015.052015.05廣東省危險廢物綜合處理示范中心可行性研究報告續(xù)表14-14序11121314151617181920合計1100.00100.00100.00100.00100.00100.00100.00100.00100.00100.0023421.433421.433421.433421.433421.433421.432465.852465.852465.852465.8560857.5134605.67605.67605.67605.67605.67605.67605.67605.67605.67605.6711386.605740.43740.43740.43740.43740.43740.43740.43740.43740.43740.4313920.086290.28290.28290.28290.28290.28290.28290.28290.28290.28290.285457.267197.50197.50197.50197.50197.50197.50197.50197.50197.50197.503752.5081587.551587.551587.551587.551587.551587.55631.97631.97631.97631.9726341.079955.58955.58955.58955.58955.58955.5814333.6410631.97631.97631.97631.97631.97631.97631.97631.97631.97631.9712007.431112230.00230.00230.00230.00230.00230.00230.00230.00230.00230.005301.2013931.2014230.00230.00230.00230.00230.00230.00230.00230.00230.00230.004370.001527.3427.3427.3427.3427.3427.3427.3427.3427.3427.34516.18161727.3427.3427.3427.3427.3427.3427.3427.3427.3427.34516.18183678.773678.773678.773678.773678.773678.772723.192723.192723.192723.1966674.90192695.852695.852695.852695.852695.852695.852695.852695.852695.852695.8550893.88201663.721663.721663.721663.721663.721663.721663.721663.721663.721663.7231280.12212015.052015.052015.052015.052015.052015.051059.471059.471059.471059.4735394.77表14-15損益表(單位:萬元)序項目123456789101生產(chǎn)負(fù)荷(％)80.00100.00100.00100.00100.00100.00100.00100.00100.0021.產(chǎn)品銷售收入3840.004800.004800.004800.004800.004800.004800.004800.004800.0032.銷售稅金及附加43.總成本費(fèi)用3534.413865.013865.013865.013865.013678.773678.773678.773678.7754.營業(yè)外凈支出65.其他收入76.利潤總額305.59934.99934.99934.99934.991121.231121.231121.231121.2387.所得稅98.稅后利潤305.59934.99934.99934.99934.991121.231121.231121.231121.23109.公益金1110.可分配利潤305.59934.99934.99934.99934.991121.231121.231121.231121.2312(1)盈余公積金13(2)應(yīng)付利潤14(3)未分配利潤305.59934.99934.99934.99934.991121.231121.231121.231121.2315其中:還款利潤16盈余利潤305.59934.99934.99934.99934.991121.231121.231121.231121.2317累計未分配利潤305.591240.582175.583110.574045.565166.796288.027409.268530.49計算年：投資利潤率:6.71%投資利稅率:6.71%續(xù)表14-15序11121314151617181920合計1100.00100.00100.00100.00100.00100.00100.00100.00100.00100.0024800.004800.004800.004800.004800.004800.004800.004800.004800.004800.0090240.00343678.773678.773678.773678.773678.773678.772723.192723.192723.192723.1966674.905671121.231121.231121.231121.231121.231121.232076.812076.812076.812076.8123565.12891121.231121.231121.231121.231121.231121.232076.812076.812076.812076.8123565.1210111121.231121.231121.231121.231121.231121.232076.812076.812076.812076.8123565.121213141121.231121.231121.231121.231121.231121.232076.812076.812076.812076.8123565.1215161121.231121.231121.231121.231121.231121.232076.812076.812076.812076.8123565.12179651.7210772.9511894.1913015.4214136.6515257.8817334.6919411.5021488.3123565.12表14-16全部投資財務(wù)現(xiàn)金流量表(單位:萬元)序項目123456789101生產(chǎn)負(fù)荷(％)80.00100.00100.00100.00100.00100.00100.00100.00100.002一.現(xiàn)金流入3840.004800.004800.004800.004800.004800.004800.004800.004800.0033840.004800.004800.004800.004800.004800.004800.004800.004800.00456716019.242983.592780.832695.852695.852695.852695.852695.852695.852695.85816019.249615.0284.98102368.572695.852695.852695.852695.852695.852695.852695.852695.851112131415-16019.24856.412019.172104.152104.152104.152104.152104.152104.152104.1516-16019.24-15162.83-13143.66-11039.51-8935.36-6831.21-4727.06-2622.91-518.761585.3917-16019.24856.412019.172104.152104.152104.152104.152104.152104.152104.1518-16019.24-15162.83-13143.66-11039.51-8935.36-6831.21-4727.06-2622.91-518.761585.3919-14971.25748.021648.241605.251500.231402.081310.361224.631144.521069.6420-14971.25748.021648.241605.251500.231402.081310.361224.631144.521069.64全部投資回收期(a):9.25財務(wù)內(nèi)部收益率(％):10.53財務(wù)凈現(xiàn)值(萬元):4570.3續(xù)表14-16序11121314151617181920合計1100.00100.00100.00100.00100.00100.00100.00100.00100.00100.0024800.004800.004800.004800.004800.004800.004800.004800.004800.006254.4091694.4034800.004800.004800.004800.004800.004800.004800.004800.004800.004800.0090240.004754.40754.405700.00700.00672695.852695.852695.852695.852695.852695.852695.852695.852695.852695.8567613.13816019.249700.00102695.852695.852695.852695.852695.852695.852695.852695.852695.852695.8550893.8811121314152104.152104.152104.152104.152104.152104.152104.152104.152104.153558.5524081.29163689.545793.697897.8410001.9912106.1414210.2916314.4418418.5920522.7424081.29172104.152104.152104.152104.152104.152104.152104.152104.152104.153558.5524081.29183689.545793.697897.8410001.9912106.1414210.2916314.4418418.5920522.7424081.2919999.67934.27873.15816.03762.64712.75666.12622.54581.82919.604570.3020999.67934.27873.15816.03762.64712.75666.12622.54581.82919.604570.30表14-17資金來源與運(yùn)用表(單位:萬元)序項目12345678910180.00100.00100.00100.00100.00100.00100.00100.00100.00216019.242062.432161.792076.812076.812076.812076.812076.812076.812076.813305.59934.99934.99934.99934.991121.231121.231121.231121.234955.58955.58955.58955.58955.58955.58955.58955.58955.585186.24186.24186.24186.24186.2467430.5159.498916019.2410184.5125.4911121316019.24615.0284.981416019.241516615.0284.981718192021221447.412076.812076.812076.812076.812076.812076.812076.812076.81231447.413524.225601.027677.839754.6411831.4513908.2615985.0618061.87續(xù)表14-17序11121314151617181920合計1100.00100.00100.00100.00100.00100.00100.00100.00100.00100.0022076.812076.812076.812076.812076.812076.812076.812076.812076.813531.2157003.6031121.231121.231121.231121.231121.231121.232076.812076.812076.812076.8123565.124955.58955.58955.58955.58955.58955.5814333.645931.2067490.008916019.2410210.0011754.40754.4012700.00700.0013490.0017209.241416019.241516700.001718192021490.00490.00222076.812076.812076.812076.812076.812076.812076.812076.812076.813041.2139794.362320138.6822215.4924292.3026369.1128445.9230522.7232599.5334676.3436753.1539794.36表14-18資產(chǎn)負(fù)債表(單位:萬元)序項目123456789101一.資產(chǎn)16019.2417048.9418096.1919031.1819966.1720901.1622022.4023143.6324264.8625386.0921.流動資產(chǎn)總額2171.524360.586437.398514.2010591.0012667.8114744.6216821.4318898.243(1)應(yīng)收帳款197.38224.65224.65224.65224.65224.65224.65224.65224.654(2)存貨482.59567.57567.57567.57567.57567.57567.57567.57567.575(3)現(xiàn)金44.1444.1444.1444.1444.1444.1444.1444.1444.146(4)累計盈余資金1447.413524.225601.027677.839754.6411831.4513908.2615985.0618061.8772.在建工程16019.2483.固定資產(chǎn)凈值14132.4613176.8912221.3111265.7410310.169354.588399.017443.436487.8694.無形及遞延資產(chǎn)凈值744.96558.72372.48186.2410二.負(fù)債及所有者權(quán)益16019.2417048.9418096.1919031.1819966.1720901.1722022.4023143.6324264.8625386.10111.流動負(fù)債總額539.60626.36626.36626.36626.36626.36626.36626.36626.3612(1)應(yīng)付帳款109.09136.36136.36136.36136.36136.36136.36136.36136.3613(2)流動資金借款430.51490.00490.00490.00490.00490.00490.00490.00490.0014(3)其他短期借款152.長期借款16負(fù)債小計539.60626.36626.36626.36626.36626.36626.36626.36626.36173.所有者權(quán)益16019.2416509.3417469.8218404.8219339.8120274.8021396.0322517.2723638.5024759.7318(1)資本金16019.2416203.7516229.2416229.2416229.2416229.2416229.2416229.2416229.2416229.2419(2)資本公積金20(3)盈余公積金21(4)累計未分配利潤305.591240.582175.583110.574045.565166.796288.027409.268530.4922資產(chǎn)負(fù)債率(％)3.173.463.293.143.002.842.712.582.4723流動比率(％)402.43696.171027.741359.301690.872022.432354.002685.563017.1324速動比率(％)312.99605.56937.121268.691600.261931.822263.392594.952926.52續(xù)表14-18序11121314151617181920126507.3327628.5628749.7929871.0330992.2632113.4934190.3036267.1038343.9139930.72220975.0523051.8625128.6627205.4729282.2831359.0933435.9035512.7037589.5139176.323224.65224.65224.65224.65224.65224.65224.65224.65224.65224.654567.57567.57567.57567.57567.57567.57567.57567.57567.57567.57544.1444.1444.1444.1444.1444.1444.1444.1444.1444.14620138.6822215.4924292.3026369.1128445.9230522.7232599.5334676.3436753.1538339.96785532.284576.703621.132665.551709.98754.40754.40754.40754.40754.4091026507.3327628.5628749.7929871.0330992.26