【正文】 。 專業(yè)好文檔 39 表 92 全投資稅后財(cái)務(wù)內(nèi)部收益率敏感性分析 編號(hào) 1 2 3 4 5 變化率 10% 5% 0% 5% 10% 固定資產(chǎn)投資 % % % % % 銷售收入 % % % % % 主要原料價(jià)格 % % % % % 財(cái)務(wù)評(píng)價(jià)結(jié)論 項(xiàng)目建設(shè)期設(shè)計(jì)為 年，投資總額為 2829 萬元，達(dá)產(chǎn)后，冷庫年周轉(zhuǎn)果蔬能力達(dá) 到 3 萬噸。項(xiàng)目生產(chǎn)期年均銷售總收入 萬元，總成本費(fèi)用年均 4000 萬元；年均利潤(rùn)總額 1000 萬元；所得稅年均 260 萬元；稅后利潤(rùn)年均 740 萬元。全部投資稅后內(nèi)部收益率為 %，稅后靜態(tài)投資回收期為 4 年 (含建設(shè)期 1 年 )。項(xiàng)目投資利潤(rùn)率為 %，投資利稅率 %。 財(cái)務(wù)評(píng)價(jià)主要指標(biāo)及盈虧平衡分析計(jì)算結(jié)果表明，本項(xiàng)目?jī)?nèi)部收益率大于基準(zhǔn)收益率，具有較好的盈利能力、清償能力和抗風(fēng)險(xiǎn)能力。綜合評(píng)價(jià)，基于所測(cè)算的銷售收入及成本等數(shù)據(jù)基礎(chǔ)上，本項(xiàng)目財(cái)務(wù)上是可行的，具有較高的企業(yè)效益和社會(huì)效益。 圖 92 敏感性分析圖 敏感性分析圖0 0 變化率內(nèi)部收益率固定資產(chǎn)投資銷售收入主要原料價(jià)格 專業(yè)好文檔 40 建議應(yīng)進(jìn) 一步強(qiáng)化內(nèi)部管理（包括基地管理），從嚴(yán)治崗，禁絕浪費(fèi)，最大限度的降低經(jīng)營成本，堅(jiān)持 “以新取勝，以質(zhì)取勝，以量取勝，以廉取勝 ”，并根據(jù)市場(chǎng)價(jià)格變化調(diào)整產(chǎn)品結(jié)構(gòu)，在激烈的商戰(zhàn)中穩(wěn)步發(fā)展。 專業(yè)好文檔 41 第十章 社會(huì)效益評(píng)價(jià) 項(xiàng)目建設(shè)期設(shè)計(jì)為 年，投資總額為 2829 萬元，達(dá)產(chǎn)后，冷庫年周轉(zhuǎn)肉果蔬能力達(dá)到 1 萬噸。項(xiàng)目生產(chǎn)期年均銷售總收入 萬元，總成本費(fèi)用年均 4000 萬元；年均利潤(rùn)總額 1000 萬元；所得稅年均 260 萬元；稅后利潤(rùn)年均 740 萬元。全部投資稅后內(nèi)部收益率為 %，稅后靜態(tài)投資回收期為 4 年 (含建設(shè)期 1 年 )。項(xiàng)目投資利潤(rùn)率為 %，投資利稅率 %。 項(xiàng)目的實(shí)施可以延長(zhǎng)產(chǎn)業(yè)鏈，提高產(chǎn)品附加值，壯大龍頭企業(yè)，加強(qiáng)產(chǎn)品基地建設(shè)，推動(dòng)產(chǎn)業(yè)化經(jīng)營。對(duì)產(chǎn)業(yè)結(jié)構(gòu)調(diào)整、增效、增收具有促進(jìn)作用。 拓寬人員分流渠道，解決下崗職工再就業(yè)。 項(xiàng)目建設(shè)完成后，可為社會(huì) 30 名勞動(dòng)力提供就業(yè)機(jī)遇，與此同時(shí)，項(xiàng)目帶動(dòng)相關(guān)產(chǎn)業(yè)的發(fā)展，也可提供一定的就業(yè)崗位；本項(xiàng)目帶動(dòng)力強(qiáng)，輻射面積廣，項(xiàng)目建設(shè)完成后，可拉動(dòng)包裝、運(yùn)輸，維修等相關(guān)產(chǎn)業(yè)發(fā)展，間接安置富余勞動(dòng)力 1200 余人，年純?cè)錾鐣?huì)經(jīng)濟(jì)效益 余萬元。 因此，項(xiàng)目具有較高的社會(huì)經(jīng) 濟(jì)效益。專業(yè)好文檔 42 第十一章 結(jié)論與建議 本項(xiàng)目符合國家的產(chǎn)業(yè)政策，有利于產(chǎn)業(yè)結(jié)構(gòu)調(diào)整，有利于 城鄉(xiāng)居民的社會(huì)保障體系的建設(shè)和 食品安全。項(xiàng)目實(shí)施既可有效滿足市場(chǎng)對(duì)各類肉、果蔬產(chǎn)品的需求 ，促進(jìn)了當(dāng)?shù)亟?jīng)濟(jì)發(fā)展。另外，項(xiàng)目生產(chǎn)周期短，經(jīng)濟(jì)效益顯著，還可帶動(dòng)相關(guān)行業(yè)的發(fā)展，如 服務(wù)業(yè)、 運(yùn)輸業(yè)、 包裝業(yè)等 。因此，該項(xiàng)目的建設(shè)是非常必要的，不僅可以促進(jìn) 果蔬 增值、實(shí)現(xiàn)農(nóng)業(yè)增效、農(nóng)民增收，同時(shí)還可以增加國家稅收。項(xiàng)目建設(shè)和經(jīng)營無任何污染，符合綠色環(huán)保要求，即經(jīng)濟(jì)、社會(huì)、生態(tài)三大效益十分顯著。 本項(xiàng)目產(chǎn)品的生產(chǎn)全部采用國內(nèi) 外 先進(jìn)的新技術(shù)、新 工藝。同時(shí)，公司擁有一大批高中級(jí)管理及科技人才。 另外，公司具有較為完善的銷售網(wǎng)絡(luò)和穩(wěn)定的銷售市場(chǎng)，產(chǎn)品銷售有保障。 項(xiàng)目建設(shè)期設(shè)計(jì)為 年，投資總額為 2829 萬元，達(dá)產(chǎn)后，冷庫年周轉(zhuǎn)果蔬能力達(dá)到 1 萬噸。項(xiàng)目生產(chǎn)期年均銷售總收入 萬元，總成本費(fèi)用年均 4000 萬元；年均利潤(rùn)總額 1000 萬元；所得稅年均 260 萬元；稅后利潤(rùn)年均 740 萬元。全部投資稅后內(nèi)部收益率為 %，稅后靜態(tài)投資回收期為 4 年 (含建設(shè)期 1 年 )。項(xiàng)目投資利潤(rùn)率為 %，投資利稅率 %。 綜上所述，該項(xiàng)目技術(shù)先進(jìn)、設(shè)計(jì)合理， 資金回收期短，龍頭帶動(dòng)效果顯著，有利于當(dāng)?shù)刂鲗?dǎo)產(chǎn)業(yè)發(fā)展，農(nóng)民致富和農(nóng)業(yè)經(jīng)濟(jì)良性循環(huán)，具有較好的經(jīng)濟(jì)效益、社會(huì)效益和生態(tài)效益，該項(xiàng)目切實(shí)可行。建設(shè)內(nèi)容符合國家產(chǎn)業(yè)政策，建議盡早建設(shè)、盡早受益 。 專業(yè)好文檔 43 專業(yè)好文檔 44 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. 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 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 45 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. 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 (1,110 kph) in less than 40 seconds. Like hitting the top of the water, he will begin to slow as he approaches