零售业ERP项目创业投资可行性分析报告

-03-03 -PAGE24-成本费用明细预测人工成本预算表销量固定人工成本变动人工成本费用设计人员数量单位工资固定工资总额销售人员数量变动工资总额单位产品折旧（可忽略）房租0105000300,000.0010120,000.003.0013.001105000300,000.0010138,000.003.0013.002105000300,000.0010156,000.001.506.503105000300,000.0010174,000.001.004.334105000300,000.0010192,000.000.753.255105000300,000.0010210,000.000.602.606105000300,000.0010228,000.000.502.177105000300,000.0010246,000.000.431.868105000300,000.0010264,000.000.381.639105000300,000.0010282,000.000.331.4410105000300,000.0010300,000.000.301.3011105000300,000.0017402,000.000.271.1812105000300,000.0017420,000.000.251.0813105000300,000.0017438,000.000.231.0014105000300,000.0017456,000.000.210.9315105000300,000.0017474,000.000.200.8716105000300,000.0029636,000.000.190.8117105000300,000.0029654,000.000.180.7618105000300,000.0029672,000.000.170.7219105000300,000.0029690,000.000.160.6820105000300,000.0029708,000.000.150.65

未来12个月现金流量预测第一年123456789101112总投资140.00140.00销售收入（预收）120.0018.0018.0024.0018.0018.0024.00120.00税金6.003.003.006.00利息-工资60.005.005.005.005.005.005.005.005.005.005.005.005.0060.00房租13.001.081.081.081.081.081.081.081.081.081.081.081.0813.00销售费用37.602.002.002.002.002.008.802.002.002.002.002.008.8037.60广告费用50.0012.5012.5020.002.502.5050.00折旧10.0010.0010.00-利润-56.60-2.58-20.589.92-8.08-8.08-13.889.92-8.087.42-8.08-8.08-6.38-56.60设备投入30.0030.0030.00付其他流动资金-现金净流量63.40107.42-20.589.92-8.08-8.08-13.889.92-8.087.42-8.08-8.083.6263.40第一年123456789101112总投资140.00140.00140.00销售收入（预收）180.0018.0018.0024.0036.0036.0048.00180.00税金9.003.006.009.00利息-工资60.005.005.005.005.005.005.005.005.005.005.005.005.0060.00房租13.001.081.081.081.081.081.081.081.081.081.081.081.0813.00销售费用39.402.002.002.002.002.008.802.002.002.002.002.0010.6039.40广告费用50.0012.5012.5020.002.502.5050.00折旧10.0010.0010.00-利润-1.40-2.58-20.589.92-8.08-8.08-13.8827.92-8.0825.42-8.08-8.0812.82-1.40设备投入30.0030.0030.00付其他流动资金-现金净流量118.60107.42-20.589.92-8.08-8.08-13.8827.92-8.0825.42-8.08-8.0822.82118.60PAGE未来3年现金流量预测保守预测第一年第二年第三年累计总投资200.00100.00300.00销售收入（预收）120.00240.00480.00840.00税金6.0012.0024.0042.00利息6.006.0012.00工资60.0060.0060.00180.00房租13.0013.0013.0039.00销售费用37.6063.92108.66210.18广告费用50.00100.0050.00200.00折旧10.0010.0010.0030.00-利润-62.60-24.92214.34126.82设备投入30.0030.00付其他流动资金100.00100.00200.00现金净流量117.4085.08224.34426.82乐观预测第一年第二年第三年累计总投资140.00100.00100.00340.00销售收入（预收）180.00420.00780.001,380.00税金9.0021.0039.0069.00利息6.006.0012.00工资60.0060.0060.00180.00房租13.0013.0013.0039.00销售费用39.4066.98113.87220.25广告费用50.00100.0050.00200.00折旧10.0010.0010.0030.00-利润-1.40143.02488.13629.75设备投入30.0030.00付其他流动资金200.00200.00现金净流量118.60253.02398.13769.75税后利润121.57414.91

现金流量表

现金流量表单位：万元项目行

次第一年第二年第三年一、经营活动产生的现金流量：销售商品、提供劳务收到的现金1180.00420780收到的其他与经营活动有关的现金2现金流入小计3180.00420.00780.00购买商品、接受劳务支付的现金4支付给职工以及为职工支付的现金560.006060支付的所得税款621.4573.22支付的其他税费79.002139支付的其他与经营活动有关的现金8132.40179.98340.91现金流出小计9201.40282.43513.13经营活动产生的现金流量净额10-21.40137.57266.87二、投资活动产生的现金流量:11收回投资所收到的现金12分得股利或利润所收到的现金13收到的其他与投资活动有关的现金14现金流入小计150.000.000.00购建固定资产、无形资产和其他长期资产所支付的现金16权益性投资所支付的现金17债权性投资所支付的现金18支付的其他与投资活动有关的现金现金流出小计190.000.000.00投资活动产生的现金流入净额200.00三、筹资活动产生的现金流量:21吸收权益性投资所收到的现金22140.00100借款所收到的现金23100收到的其他与筹资活动有关的现金24现金流入小计25140.00100.00100.00偿还债务所支付的现金26100发生筹资费用所支付的现金偿付利息所支付的现金66减少注册资本所支付的现金40支付的其他与筹资活动有关的现金现金流出小计0.006.00146.00筹资活动产生的现金流量净额140.0094.00-46.00四、汇率变动对现金的影响额五、现金及现金等价物净增加额118.60231.57220.87

资产负债表预计资产负债表编制单位：单位：元项目行次第一年第二年第三年项目行次第一年第二年第三年货币资金1118.60350.17571.04短期借款23应收票据2应付票据24应收帐款3应付帐款25减:坏帐准备4预收帐款26应收账款净额50.00应付工资27其他应收款628预付帐款7应付利润(股利)29存货8应交税金30待摊费用9其他应交款31其他流动资产10其他应付款3211预提费用33流动资产合计12118.6350.17571.0一年内到期的长期负债34100.00长期投资13流动负债合计35100.000.00长期投资合计14长期借款36固定资产原价1530.0030.0030.00长期负债合计37减：累计折旧1610.0020.0030.00负债合计380.00100.000.00固定资产净值1720.0010.000.00实收资本39280.00280.00240.00固定资产合计1820.0010.000.00资本公积40无形资产19140.00140.00140.00盈余公积4124.04102.20其他资产：20未分配利润42-1.4096.13368.8421所有者权益合计43278.60400.17711.04资产总计22278.60500.17711.04负债及所有者权益总计44278.60500.17711.04

利润及分配表利润及利润分配表编制单位：单位：万元项目行次第一年第二年第三年三年累计一、主营业务收入1180.00420.00780.001,380.00减：折扣与折让20.00二、主营业务收入净额3180.00420.00780.001,380.00减：主营业务成本60.0060.0060.00180.00税金49.0021.0039.0069.00经营费用50.00三、主营业务利润（亏损以“-”号填列）6111.00339.00681.001,131.00减：（一）销售费用789.40166.98163.87420.25（二）管理费用823.0023.0023.0069.00（三）财务费用96.006.0012.00（四）其他100.00四、营业利润（亏损以“-”号填列）11-1.40143.02488.13629.75加：营业外