【正文】 對(duì)項(xiàng)目內(nèi)部收益率、投資回收期等影響的敏感性分析。詳見表17－3《單因素敏感性分析表》。表17－3 單因素敏感性分析表單因素敏感性分析序號(hào)不確定因素不確定因素變化率(%)項(xiàng)目評(píng)價(jià)指標(biāo)指數(shù)稅前內(nèi)部收益率稅后內(nèi)部收益率借款償還期償債備付率敏感系數(shù)臨界點(diǎn)0基本方案　　　1建設(shè)投資20　20292162　　10　　10226　　5　5203　　2銷售價(jià)格20728286　20　　10343　　1098　　5250　5　　3經(jīng)營成本20　20436213　　10　　10157　　5　5　　4產(chǎn)量變化20352185　20　　10253　　10　　5　5　　單因素敏感性分析的結(jié)果表明：產(chǎn)品售價(jià)是第一敏感因素，根據(jù)目前市場情況，預(yù)計(jì)產(chǎn)品價(jià)格有上升的趨勢，即使當(dāng)產(chǎn)品售價(jià)下降5％時(shí)，％；當(dāng)產(chǎn)品售價(jià)下降10％時(shí)，％，當(dāng)產(chǎn)品售價(jià)下降20％時(shí)，％。滿足建材行業(yè)新型墻材基準(zhǔn)收益率和投資回收期的要求，項(xiàng)目有較強(qiáng)的動(dòng)態(tài)抗風(fēng)險(xiǎn)能力。然而企業(yè)不能忽視市場的風(fēng)險(xiǎn)變化，應(yīng)加強(qiáng)企業(yè)內(nèi)部管理，努力降低成本，開拓市場，進(jìn)一步增強(qiáng)本企業(yè)的抗風(fēng)險(xiǎn)能力。 財(cái)務(wù)評(píng)價(jià)結(jié)論綜合財(cái)務(wù)各項(xiàng)經(jīng)濟(jì)指標(biāo)評(píng)價(jià)本項(xiàng)目，項(xiàng)目在生產(chǎn)經(jīng)營期間有較好的盈利能力，資金投入項(xiàng)目后回收正常，自身盈虧平衡能力較強(qiáng)，基本適應(yīng)各種因素變化的能力，從財(cái)務(wù)角度講項(xiàng)目是可行的。18 結(jié)論與建議 結(jié)論我國成為WTO的正式成員國，我國的出口企業(yè)已真正享受國民待遇，加上關(guān)稅的降低，給我國建筑陶瓷的出口創(chuàng)造更好更大的商機(jī)。我國建筑陶瓷成本比發(fā)達(dá)國家低，在質(zhì)量相同的情況下，我國產(chǎn)品具有較強(qiáng)的競爭力。近5年來，我國建筑陶瓷產(chǎn)品質(zhì)量迅速提高，花色、規(guī)模、品種增多，所以出口量幅度提高，進(jìn)口量迅速減少。我國仍將實(shí)行擴(kuò)大內(nèi)需的方針，繼續(xù)實(shí)行積極的財(cái)政政策和穩(wěn)健的貨幣政策，這將促進(jìn)固定資產(chǎn)投資較快增長，同時(shí)給建筑陶瓷的穩(wěn)步發(fā)展提供了良好的環(huán)境。南水北調(diào)和西氣東輸?shù)戎攸c(diǎn)工程的啟動(dòng)以及青藏鐵路的建成通車，將促進(jìn)建材工業(yè)的發(fā)展。本項(xiàng)目所依據(jù)的技術(shù)條件起點(diǎn)高，采用國內(nèi)消化吸收工藝技術(shù)裝備，其工藝技術(shù)裝備達(dá)到國際先進(jìn)和國內(nèi)同行業(yè)領(lǐng)先水平，生產(chǎn)的產(chǎn)品不僅能滿足國內(nèi)市場，還可出口創(chuàng)匯。項(xiàng)目建設(shè)場地選擇在白銀市平川中區(qū)開發(fā)區(qū)，其水、電、原料及燃料供應(yīng)均有保障，建設(shè)和諧協(xié)作條件好。本項(xiàng)目充分考慮了環(huán)境保護(hù)、工業(yè)衛(wèi)生及安全，采用發(fā)生爐煤氣為燃料，生產(chǎn)廢水集中處理，回收利用。因此，不會(huì)造成環(huán)境污染，其經(jīng)濟(jì)、社會(huì)效益顯著。7．隨著城市改造的不斷發(fā)展，公寓式樓閣越來越多，西式瓦的需求也在不斷增加，規(guī)模品牌效益尤為明顯, 市場前景廣闊。 8．該生產(chǎn)線采用濕法制漿、噴霧干燥制粉，大噸位壓機(jī)成型，寬截面輥道窯燒成的一次燒成生產(chǎn)工藝。技術(shù)成熟，符合國家的環(huán)保政策，同行業(yè)節(jié)能效果領(lǐng)先，具有國際先進(jìn)水平。9．本項(xiàng)目投產(chǎn)后，正常年可實(shí)現(xiàn)年銷售收入6750萬元，，經(jīng)濟(jì)效益較為顯著。 建議盡快將以上項(xiàng)目的建設(shè)工作付諸實(shí)施，盡快開展前期工作，抓緊進(jìn)行工程設(shè)計(jì)，落實(shí)工程資金，加快建設(shè)步伐，爭取早日投產(chǎn)并產(chǎn)生經(jīng)濟(jì)效益。項(xiàng)目投產(chǎn)后，在進(jìn)一步穩(wěn)定和提高質(zhì)量的同時(shí)，還應(yīng)積極進(jìn)行新產(chǎn)品開發(fā)，繼續(xù)拓寬銷售渠道，爭取早日將部分產(chǎn)品打入國際市場。 附表附表1《建設(shè)投資估算表》附表2《建筑工程投資估算表》附表3《設(shè)備及安裝工程估算表》附表4《經(jīng)濟(jì)評(píng)價(jià)指標(biāo)匯總表》附表5《資產(chǎn)負(fù)債表》附表6《財(cái)務(wù)計(jì)劃現(xiàn)金流量表》附表7《還本付息計(jì)劃表》附表8《流動(dòng)資金估算表》附表9《項(xiàng)目總投資使用計(jì)劃及資金籌措表》附表10《固定資產(chǎn)折舊估算表》附表11《無形資產(chǎn)和其他資產(chǎn)攤銷費(fèi)估算表》附表12《總成本費(fèi)用計(jì)算表》附表13《營業(yè)銷售收入和稅金及附加估算表》附表14《利潤和利潤分配表》附表15《項(xiàng)目投資現(xiàn)金流量表》附表16《項(xiàng)目資本金現(xiàn)金流量表》附表17《資金還本付息計(jì)劃表》附圖 工藝平面圖g an employment tribunal claimEmployment tribunals sort out disagreements between employers and employees.You may need to make a claim to an employment tribunal if: you don39。t agree with the disciplinary action your employer has taken against you your employer dismisses you and you think that you have been dismissed unfairly.For more information about dismissal and unfair dismissal, seeDismissal.You can make a claim to an employment tribunal, even if you haven39。tappealedagainst the disciplinary action your employer has taken against you. However, if you win your case, the tribunal may reduce any pensation awarded to you as a result of your failure to appeal.Remember that in most cases you must make an application to an employment tribunal within three months of the date when the event you are plaining about happened. If your application is received after this time limit, the tribunal will not usually accept it.If you are worried about how the time limits apply to you, take advice from one of the organisations listed underFurther help.Employment tribunals are less formal than some other courts, but it is still a legal process and you will need to give evidence under an oath or affirmation.Most people find making a claim to an employment tribunal challenging. If you are thinking about making a claim to an employment tribunal, you should get help straight away from one of the organisations listed underFurther help.If you are being represented by a solicitor at the tribunal, they may ask you to sign an agreement where you pay their fee out of your pensation if you win the case. This is known as adamagesbased agreement. In England and Wales, your solicitor can39。t charge you more than 35% of your pensation if you win the case.If you are thinking about signing up for a damagesbased agreement, you should make sure you39。re clear about the terms of the agreement. It might be best to get advice from an experienced adviser, for example, at a Citizens Advice Bureau. To find your nearest CAB, including those that give advice by , click onnearest CAB.For more information about making a claim to an employment tribunal, seeEmployment tribunals.The (lack of) air up there Watch mCayman Islandsbased Webb, the head of Fifa39。s antiracism taskforce, is in London for the Football Association39。s 150th anniversary celebrations and will attend City39。s Premier League match at Chelsea on Sunday.I am going to be at the match tomorrow and I have asked to meet Yaya Toure, he told BBC Sport.For me it39。s about how he felt and I would like to speak to him first to find out what his experience was.Uefa hasopened disciplinary proceedings against CSKAfor the racist behaviour of their fans duringCity39。s 21 win.Michel Platini, president of European football39。s governing body, has also ordered an immediate investigation into the referee39。s actions.CSKA said they were surprised and disappointed by Toure39。s plaint. In a statement the Russian side added: We found no racist insults from fans of CSKA.Age has reached the end of the beginning of a word. May be guilty in his seems to passing a lot of different life became the appearance of the same day。 May be back in the past, to oneself the paranoid weird belief disillusionment, these days, my mind has been very messy, in my mind constantly. Always feel oneself should go to do something, or write something. Twenty years of life trajectory deeply shallow, suddenly feel something, do it.　　一字開頭的年齡已經(jīng)到了尾聲?；蛟S是愧疚于自己似乎把轉(zhuǎn)瞬即逝的很多個(gè)不同的日子過成了同一天的樣子；或許是追溯過去，對(duì)自己那些近乎偏執(zhí)的怪異信念的醒悟，這些天以來，思緒一直很凌亂，在腦海中不斷糾纏?？傆X得自己自己似乎應(yīng)該去做點(diǎn)什么，或者寫點(diǎn)什么。二十年的人生軌跡深深淺淺，突然就感覺到有些事情，非做不可了。The end of our life, and can meet many things really do?　　而窮盡我們的一生，又能遇到多少事情是真正地非做不可？During my childhood, think lucky money and new clothes are necessary for New Year, bu