MBA项目投资融资决策有错误的财务分析(套用模板)

附表1：建设投资估算表（单位：万元）序号项目年份合计1231生产设备1470.0300.0400.02170.01.1总装流水线200.0100.0300.01.2开发设备600.0200.0200.01000.01.3检测设备650.0100.0100.0850.01.4配电设备及自备电源20.020.02运输工具160.0100.0100.0360.03其他设备310.0180.0180.0670.03.1通讯设备40.040.03.2计算机网络设备150.0150.0150.0450.03.3其它办公设备100.030.030.0160.03.4消防设备20.020.04开办费800800.04.1开办费6060.04.2评审费5050.04.3可行性研究费1010.04.4样机研制开发费300300.04.5样机生产定型费180180.04.6装修费200200.05预备费40.010.010.060.0总计2780.0590.0690.04060.0附表2：流动资金估算表（单位:万元）序号项目最低周周转年份转天数次数123451流动资产839.23353.07165.97165.97165.91.1应收账款1820208.0783.01646.01646.01646.01.2存货395.72079.14700.04700.04700.01.2.1原辅材料3012122.5837.51962.51962.51962.51.2.2在产品2018144.0683.71519.71519.71519.71.2.3产成品1524129.2557.91217.81217.81217.81.3周转现金3012235.4490.9819.9819.9819.92流动负债122.5837.51962.51962.51962.52.1应付账款3012122.5837.51962.51962.51962.53流动资金(1－2)716.72515.55203.45203.45203.44流动资金增加额716.71798.82688.00.00.0附表3：投资与资金筹措表（单位：万元）序号项目年份合计1231投资总额3496.72388.83378.09263.41.1建设投资2780.0590.0690.04060.01.2流动资金716.71798.82688.05203.42资金筹措7490.04393.73428.715312.42.1自有资金7490.07490.02.2长期借款0.02.3流动资金借款2500.03100.05600.02.4上年盈余资金1893.7328.73本年项目盈余资金3993.32004.950.76049.0需弥补亏损-2099.6-1676.30.0-3775.94本年盈余资金1893.7328.750.7附表4:借款还本付息表(单位：万元)序号年份123451借款与还本付息1.1年初欠款累计02500560025001.1.1长期借款00001.1.2流动资金02500560025001.2本年借款25003100001.2.1长期借款001.2.2流动资金0250031001.2.3建设期利息01.3本年付息146.25327.60327.60146.251.3.1长期借款00001.3.2流动资金借款146.25327.60327.60146.251.4本年还本00310025001.4.1长期借款1.4.2流动资金借款310025001.5本年还本付息合计146.25327.603427.602646.251.5.1长期借款0.000.000.000.001.5.2流动资金借款146.25327.603427.602646.252还本资金来源25002.1折旧费与摊销费2.2流动资金回收2500说明：长期借款利率10%流动资金借款利率5.85%附表5：固定资产折旧费估算表（单位:万元）序号项目折旧年限年份合计残值123451生产设备101217.41.1原值1500.31805.52211.42211.42211.41.2折旧费150.0180.5221.1221.1221.1994.01.3净值1350.31474.91659.61438.51217.42运输设备7148.22.1原值163.3265.0366.5366.5366.52.2折旧费23.337.952.452.452.4218.32.3净值140.0203.8252.9200.6148.23其他设备5109.73.1原值316.4499.5682.1682.1682.13.2折旧费63.399.9136.4136.4136.4572.53.3净值253.1336.3382.5246.1109.74固定资产合计1475.34.1原值1980.02570.03260.03260.03260.04.2折旧费236.6318.3409.9409.9409.91784.74.3净值1743.42015.12295.11885.21475.3附表6:无形资产及待摊费用摊销估算表(单位:万元)序号项目摊销年限原值年份合计123451无形资产0.01.1场地使用权90.01.1.1摊销1.1.2净值1.2专有技术90.01.2.1摊销1.2.2净值1.3待摊费用（开办费）1800800.01.3.1摊销800.0800.01.3.2净值0.01.3无形资产及待摊费用摊销合计800800.01.3.1摊销800.00.00.00.00.0800.01.3.2净值0.00.00.00.00.0工资费用估算表(万元人民币)类别12345生产人员工资6001400245024502450社会保险96224392392392公共福利84196343343343小计7801820318531853185销售人员工资300700122512251225社会保险48112196196196公共福利4298171.5171.5171.5小计3909101592.51592.51592.5管理人员工资300700122512251225社会保险48112196196196公共福利4298171.5171.5171.5小计3909101592.51592.51592.5共计15603640637063706370附表7:制造费用、销售费用、管理费用估算表(单位：万元)制造费用销售费用管理费用项目年份项目年份项目年份123～5123～5123～5工资78018203185工资3909101592.5工资3909101592.5折旧费173218273通讯交通费4080折旧费63.399.9136.4办公耗材及水电费66.3660120广告费65013002000办公耗材及水电费44.244080通讯交通费2040其他202020通讯交通费4080租金216256320合计106022703692.5无形资产摊销00装修4080待摊费用8000其他606060租金546480合计1295.72474.44078.5装修1020其他202020合计1371.51183.92008.9假设制造费用销售费用管理费用工资50%25%25%折旧费生产设备+运输设备其他设备办公耗材及水电费60%40%通讯交通费20%40%40%租金80%20%装修80%20%其他60%20%20%附表8：总成本费用估算表（单位：万元）序号项目年份123451生产成本2765.712524.427628.527628.527628.51.1原辅材料1470.010050.023550.023550.023550.01.2制造费用1295.72474.44078.54078.54078.52销售费用1060.02270.03692.53692.53692.53管理费用1371.51183.92008.92008.92008.94利息支出0.0146.3327.6327.6146.35总成本费用5197.216124.633657.533657.533476.2其中:折旧费236.6318.3409.9409.9409.9摊销费800.00.00.00.00.0利息支出0.0146.3327.6327.6146.36经营成本4160.615660.032920.032920.032920.0产品年份12345产量单价销售额产量单价销售额产量单价销售额产量单价销售额产量单价销售额产品15001.1550300013,00060000.84,80060000.74,20060000.63,600产品22001.530015001.21,800350013,50035000.93,15035000.82,800产品38000.864040000.62,40080000.54,00080000.43,20080000.32,400产品4100880010005.45,4002500512,50025004.511,2502500410,000产品550321,6004002811,2005002512,5006002313,800产品620751,500120607,200180509,0002404510,800合计2,29015,70043,20043,30043,400附表9:损益表(单位：万元)序号项目年份合计123451销售收入2290.0015700.0043200.0043300.0043400.00147890.002销售税金及附加229.001570.004320.004330.004340.0014789.003总成本费用5197.2416124.5633657.5233657.5233476.17122113.014销售利润(1－2－3)-3136.24-1994.565222.485312.485583.8310987.995所得税(33%)0.000.0030.261783.371842.663656.296税后利润-3136.24-1994.565192.223529.113741.177331.707盈余公积金[(6)×10%]0.000.006.14352.91374.12733.178公益金[(6)×5%]0.000.003.07176.46187.06366.589未分配利润-3136.24-5130.8052.213051.956231.94附表10:资金来源及运用(单位:万元)序号项目年份合计123451资金来源5390.40823.758732.405722.405993.7526662.701.1销售利润-3136.24-1994.565222.485312.485583.8310987.991.2折旧费236.64318.31409.92409.92409.921784.711.3摊销费800.000.000.000.000.00800.001.4长期借款0.000.000.000.000.000.001.5流动资金借款0.002500.003100.000.000.005600.001.6自有资金7490.007490.002资金运用3496.672388.793411.285059.834529.7218886.292.1建设投资2780.00590.00690.004060.002.2流动资金716.671798.792687.950.000.005203.412.3所得税0.000.0030.261783.371842.661813.632.4职工福利费0.000.003.07176.46187.06366.582.5借款还本0.000.000.003100.002500.000.003盈余资金(1-2)1893.73-1565.045321.12662.571464.037776.414累计盈余资金1893.73328.695649.816312.387776.41附表11:资产负债表(单位:万元)序号项目年份123451资产4476.265696.7015110.8615363.5116417.611.1流动资产2732.903681.6512815.7213478.2914942.321.1.1应收账款208.03783.001646.001646.001646.001.1.2存货395.712079.084700.034700.034700.031.1.3周转现金235.43490.88819.88819.88819.881.1.4累计盈余资金1893.73328.695649.816312.387776.411.3固定资产净值1743.362015.052295.131885.211475.291.4无形及递延资产净值0.000.000.000.002负债及投资人权益合计4476.265696.7015110.8615363.5116417.612.1长期借款余额0.000.000.000.000.002.2流动负债总额122.503337.507562.504462.501962.502.2.1应付账款122.50837.501962.501962.501962.502.2.2流动资金借款余额0.002500.005600.002500.000.002.3投资人权益4353.762359.207548.3610901.0114455.112.3.1资本金7490.007490.007490.007490.007490.002.3.4累计盈余公积金0.000.006.14359.05733.172.3.5累计未分配利润-3136.24-5130.8052.213051.956231.941.资产负债率58.59%50.05%29.05%11.95%2.流动比率1.101.693.027.613.速动比率0.981.071.975.220.000.000.000.000.00附表12:财务现金流量表（全部投资）(单位:万元)序号项目年份123451现金流入2290.015700.043200.043300.050078.71.1产品销售收入2290.015700.043200.043300.043400.01.2固定资产余值回收1475.31.3流动资金回收5203.42现金流出7886.319618.840823.539234.239289.72.1建设投资2780.0590.0690.02.2流动资金716.71798.82688.00.00.02.3经营成本4160.615660.032920.032920.032920.02.4销售税金229.01570.04320.04330.04340.02.5所得税0.00.0186.61801.41842.72.6职工福利费支出0.00.018.9182.9187.13净现金流量-5596.3-3918.82376.54065.810789.04累计净现金流量-5596.3-9515.1-7138.6-3072.87716.25折现系数0.86960.75610.65750.57180.49726净现金流量现值-4866.3-2963.21562.62324.65364.07累计净现金流现值-4866.3-7829.5-6266.9-3942.31421.7i0=0.15NPV＝1421.72P=4.28IRR＝22%P*=4.73附表13:财务现金流量表（自有资金）(单位:万元)序号项目年份123451现金流入2290.018200.046300.043300.050078.71.1产品销售收入2290.015700.043200.043300.043400.01.2流动资金贷款0.02500.03100.01.3固定资产余值回收1475.31.4流动资金回收5203.42现金流出9985.917966.338290.942637.441936.02.1建设投资(自有资金)2780.0590.0690.02.2流动资金(自有资金)2816.32.3流动资金(占用折旧)2.4经营成本4160.615660.032920.032920.032920.02.5销售税金229.01570.04320.04330.04340.02.6所得税0.00.030.31783.41842.72.7职工福利费支出0.00.03.1176.5187.12.8借款本金偿还0.00.00.03100.02500.02.9借款利息支出0.0146.3327.6327.6146.33净现金流量-7695.9233.88009.1662.68142.74累计净现金流量-7695.9-7462.1547.01209.59352.35折现系数0.86960.75610.65750.57180.49726净现金流量现值-6692.1176.75266.1378.84048.47累计净现金流现值-6692.1-6515.3-1249.2-870.43178.0i0=0.15NPV＝3177.99P=3.85IRR＝32%P*=4.21