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  • Ðåôåðàò: Èíâåñòèöèîííûé àíàëèç ïðîåêòà (õëåáî-áóëî÷íîé)

    èçäåëèÿ áåç àìîðòèçàöèè ( ðóá. )

    ( òàáë. 16, ñòð. 10 )


    4. 3. Êîýôôèöèåíò ãîòîâíîñòè

    íåçàâåðøåííîãî ïðîèçâîäñòâà                                               0, 9                 0, 9                      0, 9


    5.       Ñêëàäñêèå çàïàñû ãîòîâîé ïðîäóêöèè

            ( òûñ. ðóá .)

            ( ñòð. 5. 1. õ ñòð. 2  õ ñòð. 4. 2. )                                  -                     -                             -


             5.1.  Íîðìà çàïàñà ãîòîâîé

              ïðîäóêöèè  ( â ñóòêàõ  )                                                          -                    -                            -


      6.        Ïîòðåáíîñòü â îáîðîòíûõ

            ñðåäñòâàõ ( òûñ. ðóá. )                                                      64, 34            126, 76               126, 76

    ( ñòð. 3 + ñòð. 4 + ñòð. 5 )

     

    7.         Ïðèðîñò îáîðîòíûõ ñðåäñòâ

               ( òûñ. ðóá. )                                           126, 76               64, 34            62, 42                    0


    Èñïîëüçóÿ äàííûå òàáëèö 2, 12, 13, ñîñòàâëÿåì òàáëèöó 14 îáùèõ èíâåñòèöèé ïî ãîäàì ðåàëèçàöèè ïðîåêòà, â òîì ÷èñëå ïåðâûé ãîä ïî ìåñÿöàì.

                                                                                                                                         Òàáëèöà 8.14.

    Îáùèå èíâåñòèöèè ( òûñ. ðóá. )

     


                                                                                                             Ãîäû è ýòàïû ðåàëèçàöèè ïðîåêòà

     

               Êàòåãîðèè èíâåñòèöèé                                  1 – é  ãîä                                          2        3          4          5


                                                              

                                                             Âñåãî        1             2            3             4 - 12                                                           Âñåãî


    1.        Ïåðâîíà÷àëüíûå

     ôèêñèðîâàííûå                     532.0        532.0                                                                                                        532.0                                                                                             

            èíâåñòèöèè â

            îñíîâíûå ôîíäû


           1. 1. Îáîðóäîâàíèå                 462,0         462.0                                                                                                               462.0

           

           1. 2. Òðàíñïîðòíûå

                  ñðåäñòâà                            70,0          70 .0                                                                                                                 70.0          


    2       Çàìåùåíèå îñíîâíûõ.

      ôîíäîâ                                       -            -             -                -                   -          -         -             -      -               -

    3       Ïðèðîñò îáî -                      126, 76          -        64, 34      62,42                                                                           126, 76

      ðîòíîãî

             êàïèòàëà


    4       Îáùèå

      èíâåñòèöèè

             ( ñòð. 1 + ñòð. 2                     658.76      532.0    64, 34     62,42                                                                          658,76

              + ñòð. 3 )

           


    8. 3. Èñòî÷íèêè ôèíàíñèðîâàíèÿ.

            

    Èñòî÷íèêè ôèíàíñèðîâàíèÿ äîëæíû ïîêðûòü îáùèå èíâåñòèöèè è óáûòêè â ïåðèîä îñâîåíèÿ ïðîèçâîäñòâà.

    Èñòî÷íèêàìè ôèíàíñèðîâàíèÿ ÿâëÿþòñÿ :

    -      ñîáñòâåííûé ñêëàäî÷íûé êàïèòàë àêöèîíåðîâ ÀÎ « Òóðåöêèé  áàòîí »;

    -      òåêóùèå ïàññèâû ( òî åñòü ÷àñòü ÷èñòîé ïðèáûëè è àìîðòèçàöèîííûõ îò÷èñëåíèé ).

    Òàáëèöà èñòî÷íèêîâ ôèíàíñèðîâàíèÿ ñîñòàâëÿåòñÿ â íåñêîëüêî ýòàïîâ :

    -      ïðåäâàðèòåëüíî ( ïîñëå îïðåäåëåíèÿ îáùèõ èíâåñòèöèé );

    -      îêîí÷àòåëüíî ( ïîñëå ñîñòàâëåíèÿ òàáëèöû äåíåæíûõ ïîòîêîâ äëÿ ôèíàíñîâîãî ïëàíèðîâàíèÿ ).

     òàáëèöå 15 ïðèâåäåíû îêîí÷àòåëüíûå ( óòî÷íåííûå ) èñòî÷íèêè ôèíàíñèðîâàíèÿ.

                                                                                                                                       Òàáëèöà 8.15.

    Èñòî÷íèêè ôèíàíñèðîâàíèÿ ( òûñ. ðóá. )

     


                                                                                                             Ãîäû è ýòàïû ðåàëèçàöèè ïðîåêòà

     

              Èñòî÷íèêè ôèíàíñèð.                               1 – é  ãîä                                                          2               3              4            5


                                                              

                                                                   Âñåãî            1             2                3                 4 - 12                                                                                    Âñåãî


    1      Ñêëàäî÷íûé êàïèòàë

    àêöèîíåðîâ                              600.,0       540,.0       60,.0                                                                                                       600,0

            

           

    2       Òåêóùèå  ïàññèâû                       

           

           (÷àñòü  ÷èñòîé  ïðèáûëè)          60.,0                                          60,.0                                                                                      60.,0                                                              


    3      Èòîãî  ïî  âñåì 

            èñòî÷íèêàì                                           

           ( ñòð. 1 + ñòð. 2 )                          660,.0       540,.0       60,.0          60.,0                                                                                660,.0

           


    8. 4. Ðàñ÷åòû ñ áþäæåòîì.

              Íàëîã íà ïðèáûëü – 30 %.  ñîîòâåòñòâèè ñ ñóùåñòâóþùèì ïîëîæåíèåì î ëüãîòíîì íàëîãîîáëîæåíèè äëÿ ìàëûõ ïðåäïðèÿòèé ( c ÷èñëåííîñòüþ äî 100 ÷åëîâåê ), çàíèìàþùèõñÿ ñòðîèòåëüñòâîì è ïðîèçâîäñòâîì òîâàðîâ íàðîäíîãî ïîòðåáëåíèÿ ñêèäêè íà ïðèáûëü ñ ìîìåíòà ðåãèñòðàöèè ïðåäïðèÿòèÿ ñîñòàâëÿþò :

    - 1 – é è 2 – é ãîäû – 100 % ;

    - 3 – é ãîä – 75 % ;

    - 4 – é ãîä – 50 %.

    Íàëîãè âêëþ÷àåìûå â ñåáåñòîèìîñòü ïðîäóêöèè, ó÷èòûâàåì â íàêëàäíûõ ðàñõîäàõ

    ( ñì. òàáë.10. ).

    8. 5. Îò÷åò î ÷èñòîé ïðèáûëè. Ðåíòàáåëüíîñòü.

    Ïåðåä ñîñòàâëåíèåì îò÷åòà î ÷èñòîé ïðèáûëè ïðîèçâîäèì ðàñ÷åò èçäåðæåê ïðîèçâîäñòâà è ñáûòà ïðîäóêöèè â ïåðèîä îñâîåíèÿ ( âòîðîé ìåñÿö ïåðâîãî ãîäà ðåàëèçàöèè ïðîåêòà ). Ïåðèîä îñâîåíèÿ õàðàêòåðèçóåòñÿ ïîâûøåííûìè èçäåðæêàìè çà ñ÷åò :

    -      âûïëàòû ïîëíîé çàðàáîòíîé ïëàòû ïðîèçâîäñòâåííûì ðàáî÷èì íåçàâèñèìî îò îáúåìà âûïóñêà ïðîäóêöèè ;

    -      ïîâûøåíèÿ óäåëüíûõ óñëîâíî – ïîñòîÿííûõ èçäåðæåê íà åäèíèöó ïðîäóêöèè.

    Ðàñ÷åò èçäåðæåê ïðîèçâîäñòâà è ñáûòà, ñåáåñòîèìîñòè ïðîäóêöèè â ïåðèîä îñâîåíèÿ ïðèâåäåí â òàáëèöå 16.


    Òàáëèöà 8.16.

     

    Èçäåðæêè ïðîèçâîäñòâà è ñáûòà, ñåáåñòîèìîñòü ïðîäóêöèè â ïåðèîä îñâîåíèÿ ïðîèçâîäñòâà


               Ñòàòüè                                                                 1 – é  ãîä  ðåàëèçàöèè  ïðîåêòà

                                                                                              

                                                                   Âñåãî                       ïî ìåñÿöàì


                                                                                                       2 – é       3 – é     4 - 12 -é     


       1   Âûïóñê õëåáîáóëî÷íûõ èçäåëèé ( òûñ.øò.)    945        45            90            90   õ  9


       2       Ñûðüå è ìàòåðèàëû ( òûñ. øò. )

     ( ñòð. 1 òàáëèöû 11 õ  ñòð. 1 òàáëèöû 16 )  1313, 55    62, 55    125, 1      125, 1 õ 9 


       3       Çàðïëàòà ïðîèçâîäñòâåííûõ ðàáî÷èõ

     ñ îò÷èñëåíèÿìè. ( ïîëíàÿ çàðïëàòà

    íåçàâèñèìî îò îáúåìà âûïóñêà 

    ñòð. 5 òàáë. 11 õ 90 òûñ. øò.,òî åñòü

    ñðåäíåìåñÿ÷íûé âûïóñê ïðè ïîëíîì           143, 55     13, 05    13, 05     13, 05 õ 9

     îñâîåíèè ìîùíîñòè ) ( òûñ. ðóá. )


    4       Ýíåðãèÿ è òîïëèâî íà òåõíîëîãè÷åñêèå

            öåëè( ñòð. 2 òàáë. 11 õ îáúåì

            ïðîèçâîäñòâà ) ( òûñ. ðóá. )                            141.75        6.75       13.5          13.5 õ 9

                                           


       5       Óñëîâíî – ïîñòîÿííûå èçäåðæêè áåç

     àìîðòèçàöèè ( òûñ. ðóá. )

     ( ñòð. 14 òàáë. 11 õ  ñðåäíåìåñÿ÷íûé

     âûïóñê èçäåëèé ïðè ïîëíîì îñâîåíèè       152.14         7,24      14,49       14,49 õ 9

                ïðîèçâîäñòâà )


       6       Àìîðòèçàöèîííûå îò÷èñëåíèÿ

     ( èòîã ðàçäåëà 3 ) ( òûñ. ðóá. )                         48.73         4.43       4.43          4.43 õ 9


       7       Èòîãî èçäåðæêè ( ñòð. 2 + ñòð.3 +

     ñòð. 4 + ñòð. 5 + ñòð. 6 ) ( òûñ. ðóá. )            1799,72     94,02    170,57     170,57 õ 9


        8      Èòîãî èçäåðæêè áåç àìîðòèçàöèè

     ( ñòð. 7 – ñòð. 6 ) ( òûñ. ðóá. )                        1750,99     89,59    166,14        1495,26


       9    Ñåáåñòîèìîñòü îäíîãî õëåáîáóëî÷íîãî

     èçäåëèÿ ( ñòð. 7 / ñòð. 1 ) ( ðóá. )                        1,90       2, 09      1, 90            1, 90


    10    Ñåáåñòîèìîñòü îäíîãî èçäåëèÿ

     áåç àìîðòèçàöèè ( ñòð. 8 / ñòð. 1 ) ( ðóá. )         1,85       1, 99       1,85            1, 85

         

     Ðàñ÷åò ÷èñòîé ïðèáûëè, ðåíòàáåëüíîñòè ïðîèçâîäñòâà è îñíîâíûõ ôîíäîâ ïðèâåäåíû â òàáëèöå 17.

     

    8.6.  Äåíåæíûå ïîòîêè äëÿ ôèíàíñîâîãî ïëàíèðîâàíèÿ.

    Îñíîâíûì óñëîâèåì äëÿ îñóùåñòâëåíèÿ ïðîåêòà ÿâëÿþòñÿ ïîëîæèòåëüíûå çíà÷åíèÿ êóìóëÿòèâíîé ( íàêîïëåííîé ) êàññîâîé íàëè÷íîñòè íà ëþáîì øàãå ðàñ÷åòà. Åñëè íà íåêîòîðîì øàãå ñàëüäî ðåàëüíûõ äåíåã ñòàíîâèòñÿ îòðèöàòåëüíûì, ýòî îçíà÷àåò, ÷òî ïðîåêò â äàííîì âèäå íå ìîæåò áûòü îñóùåñòâëåí íåçàâèñèìî îò çíà÷åíèé èíòåãðàëüíûõ ïîêàçàòåëåé ýôôåêòèâíîñòè. Íà îñíîâàíèè äàííûõ, ïîëó÷åííûõ ðàíåå ñîñòàâëÿåì òàáëèöó äåíåæíûõ ïîòîêîâ äëÿ ôèíàíñîâîãî ïëàíèðîâàíèÿ

    ( òàáë.18 ).

    Òàáëèöà 8.18.

    Òàáëèöà äåíåæíûõ ïîòîêîâ ôèíàíñîâîãî ïëàíèðîâàíèÿ ( òûñ. ðóá. ). Ïåðâûé ãîä ðåàëèçàöèè ïðîåêòà

     


                                                                    Ýòàïû è ãîäû ðåàëèçàöèè ïðîåêòà

     


                                                 Ñòðîèòåëüñòâî è ïóñêî-íàëàäêà        Îñâîåíèå ìîùíîñòåé

       Ñòàòüè.              Âñåãî                                               Ïåðâûé ãîä ïî ìåñÿöàì  

     


                                                                              1               2             3              4              5             6             7              8              9           10            11           12

     


    1.     Ïðèòîê íàëè÷íîñòåé

              ( ñòð. 1. 1. + 1. 2. )                    2962,5        540, 0    172, 5     225          225         225         225         225         225         225         225         225        225

                                                                                                                                                                   

     


    1.1.Èñòî÷íèêè

    ô                     èíàíñèðîâàíèÿ

    ( ñòð. 1 òàáë. 15 )                      600,0         540.0       60.0         -               -            -            -               -             -              -                 -                -               -

     


    1.2.Âûðó÷êà

    ( ñòð. 3 òàáë. 17 )                    2362 5                        112.5     225          225         225         225         225         225         225         225         225        225

     

    Ñòðàíèöû: 1, 2, 3, 4, 5, 6, 7, 8


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