2022骞翠腑绱氭渻瑷堝欢鏈熻€冭│銆婅病鍕�(w霉)绠$悊銆嬬涓€鎵硅€冭│鐪熼鍙婄瓟妗�(鑰冪敓鍥炴喍鐗�)


[缍滃悎椤宂鐢插叕鍙搁仼鐢ㄧ殑浼佹キ(y猫)鎵€寰楃▍绋呯巼鐐�25%锛岀浉闂�(gu膩n)璩囨枡濡備笅:(1)鐢插叕鍙�2021骞村害瀵︾従(xi脿n)鍑堝埄娼�1000钀厓锛屽垎閰嶇郸鑲℃澅鐨勭従(xi脿n)閲戣偂鍒╃偤300钀厓锛岃┎鍏徃鐧�(f膩)琛屽湪澶栫殑鏅€氳偂鍔犳瑠(qu谩n)骞冲潎鏁�(sh霉)鐐�5000钀偂锛�2021骞村勾鏈瘡鑲″競鍍圭偤5鍏�銆�(2)鐢插叕鍙�2021骞�12鏈�31鏃ョ殑璩囩敘(ch菐n)璨犲偟鍙婄浉闂�(gu膩n)淇℃伅濡備笅琛ㄦ墍绀恒€�
(3)鐢插叕鍙搁噰鐢ㄩ姺鍞櫨鍒嗘瘮娉曢爯(y霉)娓閮ㄨ瀺璩囬渶姹傞噺锛岀稉(j墨ng)鐕熸€ц硣鐢�(ch菐n)鍜岀稉(j墨ng)鐕熸€ц矤鍌佃垏閵峰敭鏀跺叆鐨勬瘮渚嬮棞(gu膩n)绯荤┅(w臎n)瀹氫笉璁�銆傞爯(y霉)瑷堣┎鍏徃2022骞寸殑閵峰敭鏀跺叆姣�2021骞村闀�50%锛岀嚐妤�(y猫)姣涘埄鐜囩偤37.5%锛岄爯(y霉)瑷堟伅绋呭墠鍒╂饯(EBIT)灏囬仈鍒�2890钀厓锛岄姺鍞噲鍒╃巼鍜屽埄娼ょ暀瀛樼巼鑸�2021骞村害鐩稿悓銆�2022骞磋┎鍏徃闇€椤嶅杩藉姞鍥哄畾璩囩敘(ch菐n)鎶曡硣5300钀厓銆�
(4)鐐烘豢瓒�2022骞寸殑澶栭儴璩囬噾闇€姹�锛岀敳鍏徃鏈夊涓嬪叐绋睂璩囨柟妗堝彲渚涢伕鎿囨柟妗堜竴:澧炵櫦(f膩)鏅€氳偂锛屾瘡鑲$櫦(f膩)琛屽児4鍏�;
鏂规浜�:鍚戦妧琛屽彇寰楅暦鏈熷€熸锛屽勾鍒╃巼鐐�8%銆�
鍏╃ó鏂规鍧囦笉鑰冩叜绫岃硣璨荤敤銆傝┎鍏徃鐝�(xi脿n)鏈夊€熸鐨勫埄鎭不鐢ㄧ偤250钀厓銆傝姹�:
(1)瑷堢畻鐢插叕鍙�2021骞寸殑涓嬪垪鎸囨:@閵峰敭鍑堝埄鐜�(鍗崇嚐妤�(y猫)鍑堝埄鐜�)锛�2鍒╂饯鐣欏瓨鐜�锛孈姣忚偂鑲″埄(2)瑷堢畻鐢插叕鍙�2021骞存湯鐨勪笅鍒楁寚妯�:@姣忚偂鍑堣硣鐢�(ch菐n)锛孈甯傚噲鐜�銆�
(3)瑷堢畻鐢插叕鍙�2022骞寸殑涓嬪垪鎸囨:D澧炲姞鐨勫埄娼ょ暀瀛橀锛孈澶栭儴铻嶈硣闇€姹傞噺銆�
(4)瑷堢畻鍏╃ó绫岃硣鏂规姣忚偂鏀剁泭鐒″樊鍒ラ粸鐨勬伅绋呭墠鍒╂饯锛屽苟鍒ゆ柗鐢插叕鍙告噳(y墨ng)閲囧彇鍝ó绫岃硣鏂规
(1)閵峰敭鏀跺叆=1800/9%=20000(钀厓)
閵峰敭鍑堝埄鐜�=1000/20000=5%
鍒╂饯鐣欏瓨鐜�=1-300/100070%
姣忚偂鑲″埄=300/5000=0.06(鍏�/鑲�)
(2)姣忚偂鍑堣硣鐢�(ch菐n)=20000/5000=4(鍏�/鑲�)
甯傚噲鐜�=5/4=1.25
(3)澧炲姞鐨勫埄娼ょ暀瀛橀=20000x (1+50%) X5%X70%=1050 (钀厓)
澶栭儴铻嶈硣闇€姹傞噺=20000X50%X (9%+16%+25% -12.5%) 鍗�5300-1050=8000(钀厓)(4)鏂规涓€澧炵櫦(f膩)鏅€氳偂鑲℃暩(sh霉)=8000/4=2000(钀偂)鏂规浜屾柊澧炲埄鎭不鐢�=8000X8%=640(钀厓鍋囪ō(sh猫)姣忚偂鏀剁泭鐒″樊鍒ラ粸鐨勬伅绋呭墠鍒╂饯鐐篍BIT
(EBIT-250) X(1-25%)/ (5000+2000) = (EBIT-250-640) X (1-25%) /5000(EBIT-250)X(1-25%) X5000= (EBIT-250-640) X(1-25%) X (5000+2000)(EBIT-250) X5000= (EBIT-250-640) X (5000+2000)EBITX5000-250X5000=EBITX7000-890X7000EBITX(7000-5000)=890X7000-250X5000EBIT=(890X7000-250X5000)/(7000-5000)瑙e緱:EBIT=2490(钀厓)
鍥犵偤闋�(y霉)瑷堟伅绋呭墠鍒╂饯(EBIT)2890钀厓锛屽ぇ浜庢瘡鑲℃敹鐩婄劇宸垾榛炵殑鎭▍鍓嶅埄娼�2490钀厓锛屾墍浠ラ伕鎿囧偟鍕�(w霉)绫岃硣鏂规锛屽嵆閬告搰鏂规浜�銆�
鏇村瑭虫儏榛炴搳涓嬭級锛�2022骞翠腑绱氭渻瑷堝欢鏈熻€冭│鐪熼绛旀銆婅病鍕�(w霉)绠$悊銆嬬涓€鎵�
灏忕法寤鸿鑰冪敓鍙珛鍗冲~瀵� 鍏嶈不闋�(y霉)绱勭煭淇℃彁閱�鏈嶅嫏(w霉)锛屽眴鏅傛垜鍊戞渻鍙婃檪閫氱煡鑰冪敓2022骞村欢鏈熷湴鍗€(q奴)涓礆鏈冭▓鑱风ū鑰冭│鎴愮妇鏌ヨ鏅傞枔銆佽瓑鏇搁牁(l菒ng)鍙栨檪闁撱€�
鏇村闂�(gu膩n)浜庝腑鏈冨欢鏈熻€冭│鐪熼锛岄粸鎿娿€�2022骞翠腑绱氭渻瑷堣伔绋卞欢鑰冪湡椤屽尟绺�銆嬫煡鐪�
浠ヤ笂鍏�(n猫i)瀹规槸2022骞翠腑绱氭渻瑷堝欢鏈熻€冭│銆婅病鍕�(w霉)绠$悊銆嬬涓€鎵硅€冭│鐪熼鍙婄瓟妗�(鑰冪敓鍥炴喍鐗�)锛屽皬绶ㄧ偤寤eぇ鑰冪敓涓婂偝鏇村2022骞翠腑绱氭渻瑷堝欢鑰冪湡椤屽収(n猫i)瀹癸紝鍙粸鎿�“榛炴搳涓嬭級”鎸夐垥鍚庨€插叆涓嬭級闋侀潰锛屽厤璨荤嵅鍙�锛�
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