投资盈亏平衡分析模型.xls

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1、变量净现值120201202项目寿命5产品单价4022单位变动成本2725付现固定成本2600002600利率12%12所得税税率33%33期末残值4826004826初始投资300000030000计算年销量883净流量759,597.72项目净现值要达到12020，年销量应在883.38以上销量=（每期净流量-每期折旧额*所得税税率）/（1-所得税税率）+付现固定成本）/（单价-单位变动成本）20000180001600014000120001000080006000400020000 879.50 880.50 881.50 882.50 883.50 884.50 885.50 886

2、.50 净现值年销量净现值年销量净流量6010881.46757,930.497212881.85758,263.948414882.23758,597.389616882.61758,930.8310818883.00759,264.2812020883.38759,597.7213222883.76759,931.1714424884.15760,264.6215626884.53760,598.0616828884.92760,931.5118030885.30761,264.9620000180001600014000120001000080006000400020000 879.50

3、 880.50 881.50 882.50 883.50 884.50 885.50 886.50 净现值年销量变量净现值192000019200项目寿命11年销量6563单位变动成本228付现固定成本2100002100利率13%13所得税税率41%41期末残值7206007206初始投资300000030000计算产品单价453净流量832107项目净现值要达到1920000，产品单价应在452.95以上单价=（每期净流量-每期折旧额*所得税税率）/（1-所得税税率）+付现固定成本）/年销量+单位变动成本3500000300000025000002000000150000010000005

4、000000 - 100.00 200.00 300.00 400.00 500.00 600.00 净现值产品单价净现值单价净流量960000409.36663,298.811152000418.07697,060.371344000426.79730,821.931536000435.51764,583.491728000444.23798,345.041920000452.95832,106.602112000461.67865,868.162304000470.39899,629.722496000479.11933,391.282688000487.83967,152.8428800

5、00496.551,000,914.403500000300000025000002000000150000010000005000000 - 100.00 200.00 300.00 400.00 500.00 600.00 净现值产品单价变量净现值净现值108000010800540000项目寿命8648000年销量6561756000产品单价421864000付现固定成本7600007600972000利率24%241080000所得税税率36%361188000期末残值60000060001296000初始投资30000003000014040001512000计算1620000单位变

6、动成本54净流量1161180项目净现值要达到1080000，单位变动成本应在54.35以下单位变动成本=单价-（每期净流量-每期折旧额*所得税税率）/（1-所得税税率）+付现固定成本）/年销量2000000150000010000005000000 - 10.00 20.00 30.00 40.00 50.00 60.00 70.00 80.00 90.00 100.00 净现值单位变动成本单位变动成本净流量91.941,003,342.0184.421,034,909.6876.901,066,477.3469.391,098,045.0161.871,129,612.6854.351,1

7、61,180.3446.831,192,748.0139.311,224,315.6731.801,255,883.3424.281,287,451.0116.761,319,018.672000000150000010000005000000 - 10.00 20.00 30.00 40.00 50.00 60.00 70.00 80.00 90.00 100.00 净现值单位变动成本变量净现值净现值7200007200360000项目寿命7432000年销量6513504000产品单价421576000单位变动成本132648000利率12%12720000所得税税率31%31792000

8、期末残值6000006000864000初始投资3000000300009360001008000计算1080000付现固定成本941153净流量755647项目净现值要达到720000，付现固定成本应在941153.2以下付现固定成本=销量*（单价-单价变动成本）-（每期净流量-每期折旧额*所得税税率）/（1-所得税税率）120000010000008000006000004000002000000 - 200,000.00 400,000.00 600,000.00 800,000.00 1,000,000.00 1,200,000.00 净现值固定成本固定成本净流量1,055,475.5

9、0676,764.951,032,611.04692,541.431,009,746.58708,317.91986,882.12724,094.38964,017.66739,870.86941,153.20755,647.34918,288.74771,423.81895,424.28787,200.29872,559.82802,976.77849,695.36818,753.24826,830.90834,529.72120000010000008000006000004000002000000 - 200,000.00 400,000.00 600,000.00 800,000.00 1,000,000.00 1,200,000.00 净现值固定成本