零售業(yè)ERP項目創(chuàng)業(yè)投資可行性分析報告

-03-03 -PAGE24-成本費用明細預(yù)測人工成本預(yù)算表銷量固定人工成本變動人工成本費用設(shè)計人員數(shù)量單位工資固定工資總額銷售人員數(shù)量變動工資總額單位產(chǎn)品折舊（可忽略）房租0105000300,000.0010120,000.003.0013.001105000300,000.0010138,000.003.0013.002105000300,000.0010156,000.001.506.503105000300,000.0010174,000.001.004.334105000300,000.0010192,000.000.753.255105000300,000.0010210,000.000.602.606105000300,000.0010228,000.000.502.177105000300,000.0010246,000.000.431.868105000300,000.0010264,000.000.381.639105000300,000.0010282,000.000.331.4410105000300,000.0010300,000.000.301.3011105000300,000.0017402,000.000.271.1812105000300,000.0017420,000.000.251.0813105000300,000.0017438,000.000.231.0014105000300,000.0017456,000.000.210.9315105000300,000.0017474,000.000.200.8716105000300,000.0029636,000.000.190.8117105000300,000.0029654,000.000.180.7618105000300,000.0029672,000.000.170.7219105000300,000.0029690,000.000.160.6820105000300,000.0029708,000.000.150.65

未來12個月現(xiàn)金流量預(yù)測第一年123456789101112總投資140.00140.00銷售收入（預(yù)收）120.0018.0018.0024.0018.0018.0024.00120.00稅金6.003.003.006.00利息-工資60.005.005.005.005.005.005.005.005.005.005.005.005.0060.00房租13.001.081.081.081.081.081.081.081.081.081.081.081.0813.00銷售費用37.602.002.002.002.002.008.802.002.002.002.002.008.8037.60廣告費用50.0012.5012.5020.002.502.5050.00折舊10.0010.0010.00-利潤-56.60-2.58-20.589.92-8.08-8.08-13.889.92-8.087.42-8.08-8.08-6.38-56.60設(shè)備投入30.0030.0030.00付其他流動資金-現(xiàn)金凈流量63.40107.42-20.589.92-8.08-8.08-13.889.92-8.087.42-8.08-8.083.6263.40第一年123456789101112總投資140.00140.00140.00銷售收入（預(yù)收）180.0018.0018.0024.0036.0036.0048.00180.00稅金9.003.006.009.00利息-工資60.005.005.005.005.005.005.005.005.005.005.005.005.0060.00房租13.001.081.081.081.081.081.081.081.081.081.081.081.0813.00銷售費用39.402.002.002.002.002.008.802.002.002.002.002.0010.6039.40廣告費用50.0012.5012.5020.002.502.5050.00折舊10.0010.0010.00-利潤-1.40-2.58-20.589.92-8.08-8.08-13.8827.92-8.0825.42-8.08-8.0812.82-1.40設(shè)備投入30.0030.0030.00付其他流動資金-現(xiàn)金凈流量118.60107.42-20.589.92-8.08-8.08-13.8827.92-8.0825.42-8.08-8.0822.82118.60PAGE未來3年現(xiàn)金流量預(yù)測保守預(yù)測第一年第二年第三年累計總投資200.00100.00300.00銷售收入（預(yù)收）120.00240.00480.00840.00稅金6.0012.0024.0042.00利息6.006.0012.00工資60.0060.0060.00180.00房租13.0013.0013.0039.00銷售費用37.6063.92108.66210.18廣告費用50.00100.0050.00200.00折舊10.0010.0010.0030.00-利潤-62.60-24.92214.34126.82設(shè)備投入30.0030.00付其他流動資金100.00100.00200.00現(xiàn)金凈流量117.4085.08224.34426.82樂觀預(yù)測第一年第二年第三年累計總投資140.00100.00100.00340.00銷售收入（預(yù)收）180.00420.00780.001,380.00稅金9.0021.0039.0069.00利息6.006.0012.00工資60.0060.0060.00180.00房租13.0013.0013.0039.00銷售費用39.4066.98113.87220.25廣告費用50.00100.0050.00200.00折舊10.0010.0010.0030.00-利潤-1.40143.02488.13629.75設(shè)備投入30.0030.00付其他流動資金200.00200.00現(xiàn)金凈流量118.60253.02398.13769.75稅后利潤121.57414.91

現(xiàn)金流量表

現(xiàn)金流量表單位：萬元項目行

次第一年第二年第三年一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量：銷售商品、提供勞務(wù)收到的現(xiàn)金1180.00420780收到的其他與經(jīng)營活動有關(guān)的現(xiàn)金2現(xiàn)金流入小計3180.00420.00780.00購買商品、接受勞務(wù)支付的現(xiàn)金4支付給職工以及為職工支付的現(xiàn)金560.006060支付的所得稅款621.4573.22支付的其他稅費79.002139支付的其他與經(jīng)營活動有關(guān)的現(xiàn)金8132.40179.98340.91現(xiàn)金流出小計9201.40282.43513.13經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額10-21.40137.57266.87二、投資活動產(chǎn)生的現(xiàn)金流量:11收回投資所收到的現(xiàn)金12分得股利或利潤所收到的現(xiàn)金13收到的其他與投資活動有關(guān)的現(xiàn)金14現(xiàn)金流入小計150.000.000.00購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)所支付的現(xiàn)金16權(quán)益性投資所支付的現(xiàn)金17債權(quán)性投資所支付的現(xiàn)金18支付的其他與投資活動有關(guān)的現(xiàn)金現(xiàn)金流出小計190.000.000.00投資活動產(chǎn)生的現(xiàn)金流入凈額200.00三、籌資活動產(chǎn)生的現(xiàn)金流量:21吸收權(quán)益性投資所收到的現(xiàn)金22140.00100借款所收到的現(xiàn)金23100收到的其他與籌資活動有關(guān)的現(xiàn)金24現(xiàn)金流入小計25140.00100.00100.00償還債務(wù)所支付的現(xiàn)金26100發(fā)生籌資費用所支付的現(xiàn)金償付利息所支付的現(xiàn)金66減少注冊資本所支付的現(xiàn)金40支付的其他與籌資活動有關(guān)的現(xiàn)金現(xiàn)金流出小計0.006.00146.00籌資活動產(chǎn)生的現(xiàn)金流量凈額140.0094.00-46.00四、匯率變動對現(xiàn)金的影響額五、現(xiàn)金及現(xiàn)金等價物凈增加額118.60231.57220.87

資產(chǎn)負債表預(yù)計資產(chǎn)負債表編制單位：單位：元項目行次第一年第二年第三年項目行次第一年第二年第三年貨幣資金1118.60350.17571.04短期借款23應(yīng)收票據(jù)2應(yīng)付票據(jù)24應(yīng)收帳款3應(yīng)付帳款25減:壞帳準備4預(yù)收帳款26應(yīng)收賬款凈額50.00應(yīng)付工資27其他應(yīng)收款628預(yù)付帳款7應(yīng)付利潤(股利)29存貨8應(yīng)交稅金30待攤費用9其他應(yīng)交款31其他流動資產(chǎn)10其他應(yīng)付款3211預(yù)提費用33流動資產(chǎn)合計12118.6350.17571.0一年內(nèi)到期的長期負債34100.00長期投資13流動負債合計35100.000.00長期投資合計14長期借款36固定資產(chǎn)原價1530.0030.0030.00長期負債合計37減：累計折舊1610.0020.0030.00負債合計380.00100.000.00固定資產(chǎn)凈值1720.0010.000.00實收資本39280.00280.00240.00固定資產(chǎn)合計1820.0010.000.00資本公積40無形資產(chǎn)19140.00140.00140.00盈余公積4124.04102.20其他資產(chǎn)：20未分配利潤42-1.4096.13368.8421所有者權(quán)益合計43278.60400.17711.04資產(chǎn)總計22278.60500.17711.04負債及所有者權(quán)益總計44278.60500.17711.04

利潤及分配表利潤及利潤分配表編制單位：單位：萬元項目行次第一年第二年第三年三年累計一、主營業(yè)務(wù)收入1180.00420.00780.001,380.00減：折扣與折讓20.00二、主營業(yè)務(wù)收入凈額3180.00420.00780.001,380.00減：主營業(yè)務(wù)成本60.0060.0060.00180.00稅金49.0021.0039.0069.00經(jīng)營費用50.00三、主營業(yè)務(wù)利潤（虧損以“-”號填列）6111.00339.00681.001,131.00減：（一）銷售費用789.40166.98163.87420.25（二）管理費用823.0023.0023.0069.00（三）財務(wù)費用96.006.0012.00（四）其他100.00四、營業(yè)利潤（虧損以“-”號填列）11-1.40143.02488.13629.75加：營業(yè)外