【文章內(nèi)容簡(jiǎn)介】 （ i=10%），為 年，小于基準(zhǔn)回收期 年，項(xiàng)目可行。 內(nèi)部收益率 經(jīng)計(jì)算，該項(xiàng)目?jī)?nèi)部收益率為 %，遠(yuǎn)遠(yuǎn)大于食品行業(yè)專業(yè)好文檔 25 基準(zhǔn)收益率 16%，項(xiàng)目可行。 財(cái)務(wù)內(nèi)部收益率計(jì)算表 年份 凈現(xiàn)金流量 萬(wàn)元 凈現(xiàn)值 i=36 凈現(xiàn)值 i=35 1 5000 5000 5000 2 1498 3 2371 4 3245 5 3261 620 3277 累計(jì) 累計(jì) 21 3742 總計(jì) 58273 項(xiàng)目投資估算表 人民幣：萬(wàn)元 序號(hào) 項(xiàng) 目 投資金額 占項(xiàng)目總投 資比例（ %） 備 注 項(xiàng)目總投資 5000 1 固定資產(chǎn) 1700 靜態(tài)部分 1536 建筑工程費(fèi)用 259 設(shè)備及工器具購(gòu)置費(fèi) 878 安裝工程費(fèi)用 127 工程建設(shè)其它費(fèi) 172 基本預(yù)備費(fèi) 100 動(dòng)態(tài)部分 164 漲價(jià)預(yù)備費(fèi) 建設(shè)期利息 2 基地建設(shè)費(fèi) 1886 3 鋪底流動(dòng)資金 1414 盈虧平衡點(diǎn)分析 687 （ 1）銷售量平衡點(diǎn) =———————— =1996(噸 ) 專業(yè)好文檔 26 1996247。10000=20% 687 (2)銷售單價(jià)盈虧平衡點(diǎn) =———————— =(萬(wàn)元 ) 1000(117% 8 .5%) 247。=20% 687 (3)生產(chǎn)能力利用率 =—————————— =20% 36000302142344 由此可見(jiàn)，銷售量或銷售單價(jià)只要達(dá)到預(yù)測(cè)值 20%水平即可實(shí)現(xiàn)盈虧平衡，說(shuō)明該項(xiàng)目抗風(fēng)險(xiǎn)能力較強(qiáng)。 第十章 社會(huì)效益分析 該項(xiàng)目作為農(nóng)副產(chǎn)品加工項(xiàng)目，以基地為龍頭，以龍頭帶基地，具有較好社會(huì)效益。一是企業(yè)得利，新增利潤(rùn) 3167 萬(wàn)元；農(nóng)民受益，可增收 ；國(guó)家增收，增稅收 6760萬(wàn)元。二是為農(nóng)村解決更多農(nóng)民就業(yè)，新增就業(yè) 940人；不離土離鄉(xiāng) 就可增收。三是彌補(bǔ)市場(chǎng)高檔烹調(diào)油不足，改善人們生活。 專業(yè)好文檔 27 表一 農(nóng)副產(chǎn)品深加工食品工業(yè)示范工程項(xiàng)目情況表（單位：萬(wàn)元、萬(wàn)美元） 序 號(hào) 省（區(qū)）、市 XX 企業(yè)名稱 XX精制食油廠 所屬行業(yè) 食 品 建設(shè)規(guī)模及 產(chǎn)品方案 建 設(shè) 規(guī) 模 擴(kuò)建前年產(chǎn) 3700噸，擴(kuò)建后，年產(chǎn)萬(wàn)噸精制山茶油。年產(chǎn)值由擴(kuò)建前 1億元左右增加到3億元以上。 建設(shè)性質(zhì) （新建、擴(kuò)建） 擴(kuò) 建 產(chǎn) 品 方 案 精制純山茶油，新設(shè)計(jì)包裝改變產(chǎn)品外觀，采取不同規(guī)格容器 技術(shù)水平 國(guó)際水平 項(xiàng)目建設(shè) 總 投 資 5000 固 定 資 產(chǎn) 1700 鋪底流動(dòng)資金 1414 用 外 匯 企 業(yè) 自 籌 1500 銀 行 貸 款 1000 利 用 外 資 1000 稅后財(cái)務(wù)內(nèi)部效益率 銀行貸款意向 初 步 市場(chǎng)分析 目前，全國(guó)原料 15萬(wàn)噸，精煉油 2萬(wàn)噸，產(chǎn)品奇缺。入世后，出口增加，價(jià)格上揚(yáng)，該產(chǎn)品具有廣闊市場(chǎng)空間和發(fā)展前景。 效益分析 新 增 銷 售 收 入 36000 新 增 利 潤(rùn) 3167 新 增 稅 金 6760 新 增 出 口 創(chuàng) 匯 1500萬(wàn)美元 其 它 除產(chǎn)品增值提高效益外，還有茶山套種，茶籽殼生產(chǎn)活性炭，枝葉生產(chǎn)茶薪菇以及水土保持等綜合效益。 示范意義 行業(yè)帶動(dòng)情況 通過(guò)基地建設(shè)可帶動(dòng)活性炭、食用菌、旅游業(yè)和毛油初加工等相關(guān)產(chǎn)業(yè)。 農(nóng)民增收情況 通過(guò)低改，將現(xiàn)有 41萬(wàn)畝油茶林單產(chǎn)由每畝 30公斤，加上相關(guān)產(chǎn)業(yè)增值估計(jì)增收 。 新增就業(yè)情況 除加工廠和基地長(zhǎng)年生產(chǎn)管理人員共 940人外，還可大量吸收農(nóng)村勞動(dòng)辦從事油茶山低產(chǎn)改造。 環(huán) 保 情 況 加工廠生產(chǎn)過(guò)程符合環(huán)保標(biāo)準(zhǔn)，無(wú)污染。油茶山低改和基地建設(shè)不施農(nóng)藥化 肥。 專業(yè)好文檔 27 其 它 除集中力量搞好精制加工外，還要建設(shè)一批標(biāo)準(zhǔn)化毛油初加工廠，做好原料初級(jí)加工 基地建設(shè)情況 已建 1處，再建 4處，投入 1886萬(wàn)元。 項(xiàng)目進(jìn)展情況 正在申辦 專業(yè)好文檔 27 Editor39。s note: Judson Jones is a meteorologist, journalist and photographer. He has freelanced with CNN for four years, covering severe weather from tornadoes to typhoons. Follow him on Twitter: @jnjonesjr (CNN) I will always wonder what it was like to huddle around a shortwave radio and through the crackling static from space hear the faint beeps of the world39。s first satellite Sputnik. I also missed watching Neil Armstrong step foot on the moon and the first space shuttle take off for the stars. Those events were way before my time. As a kid, I was fascinated with what goes on in the sky, and when NASA pulled the plug on the shuttle program I was heartbroken. Yet the privatized space race has renewed my childhood dreams to reach for the stars. As a meteorologist, I39。ve still seen many important weather and space events, but right now, if you were sitting next to me, you39。d hear my foot tapping rapidly under my desk. I39。m anxious for the next one: a space capsule hanging from a crane in the New Mexico desert. 專業(yè)好文檔 27 It39。s like the set for a Gee Lucas movie floating to the edge of space. You and I will have the chance to watch a man take a leap into an unimaginable free fall from the edge of space live. The (lack of) air up there Watch man jump from 96,000 feet 專業(yè)好文檔 27 Tuesday, I sat at work glued to the live stream of the Red Bull Stratos Mission. I watched the balloons positioned at different altitudes in the sky to test the winds, knowing that if they would just line up in a vertical straight line we would be go for launch. I feel this mission was created for me because I am also a journalist and a photographer, but above all I live for taking a leap of faith the feeling of pushing the envelope into uncharted territory. The guy who is going to do this, Felix Baumgartner, must have that same feeling, at a level I will never reach. However, it did not stop me from feeling his pain when a gust of swirling wind kicked up and twisted the partially filled balloon that would take him to the upper end of our atmosphere. As soon as the 40acre balloon, with skin no thicker than a dry cleaning bag, scraped the ground I knew it was over. How claustrophobia almost grounded supersonic skydiver 專業(yè)好文檔 27 With each twist, you could see the wrinkles of disappointment on the face of the current record holder and cap (capsule munications), Col. Joe Kittinger. He hung his head low in mission control as he told Baumgartner the disappointing news: Mission aborted. The supersonic descent could happen as early as Sunday. The weather plays an important role in this mission. Starting at the ground, conditions have to be very calm winds less than 2 mph, with no precipitation or humidity and limited cloud cover. The balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our daytoday weather lives. It will climb higher than the tip of Mount Everest ( miles/ kilometers), drifting even higher than the cruising altitude of mercial airliners ( miles/ kilometers) and into the stratosphere. As he crosses the boundary layer (called the tropopause), he can expect a lot of turbulence. The balloon will slowly drift to the edge of space at 120,000 feet ( miles/ kilometers). Here, Fearless Felix will unclip. He will roll back the door. 專業(yè)好文檔 27 Then, I would assume, he will slowly step out onto something resembling an Olympic diving platform. Below, the Earth bees the concrete bottom of a swimming pool that he wants to land on, but not too hard. Still, he39。ll be traveling fast, so despite the distance, it will not be like diving into the deep end of a pool. It will be like he is diving into the shallow end. Skydiver preps for the big jump When he jumps, he is expected to reach the speed of sound 690 mph