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1.鐢ㄨ病(c谩i)鍕�(w霉)鍑堢従(xi脿n)鍊兼硶锛屽緸璨�(c谩i)鍕�(w霉)瑭�(p铆ng)鍍�(ji脿)鐨勮搴﹀垎鏋愭闋�(xi脿ng)鐩槸鍚﹀彲琛�銆�
2.鐢ㄧ稉(j墨ng)婵�(j矛)鍑堢従(xi脿n)鍊兼硶锛屽緸鍦�(gu贸)姘戠稉(j墨ng)婵�(j矛)瑭�(p铆ng)鍍�(ji脿)鐨勮搴﹀垎鏋愭闋�(xi脿ng)鐩槸鍚﹀彲琛�銆�
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1.璨�(c谩i)鍕�(w霉)鍙鎬ц⿻(p铆ng)鍍�(ji脿)
(1)鍒濆鎶曡硣锛�
瑷�(sh猫)鍌欒臣缃不(f猫i)=(163+17)X 8.3 X(1+3.5%)+41.5+87.5+12.7=1 687.99(钀厓)
鍒濆鎶曡硣=瑷�(sh猫)鍌欒卜鍍�(ji脿)涓€鑸婅ō(sh猫)鍌欒畩鐝�(xi脿n)鏀跺叆=1 687.99-100=1 587.99(钀厓)
榛�(di菐n)瑭�(p铆ng)锛氳┏瑕嬫暀鏉怭72銆�
(2)鍒嗘瀽姣忓勾?du矛)I妤�(y猫)鐝�(xi脿n)閲戞祦閲忓閲忥細
鏀跺叆澧炲姞锛�4500涓€3200=1300(钀厓)
缍�(j墨ng)鐕�(y铆ng)鎴愭湰澧炲姞锛�3200-2400=800(钀厓)
鍓囩稉(j墨ng)鐕�(y铆ng)鏈熸瘡骞寸従(xi脿n)閲戞祦鍏ュ鍔狅細1300-800=500(钀厓)
(3)鑰冩叜鍒扮5骞存湯娈樺€艰畩鐝�(xi脿n)鏀跺叆50钀厓锛屽墖闋�(xi脿ng)鐩殑璨�(c谩i)鍕�(w霉)鍑堢従(xi脿n)鍊肩偤
FNPV=500×(P/A,10%,5)+50×(P/F,10%,5)涓€1587.99=338.56(钀厓)
FNPV>0寰炶病(c谩i)鍕�(w霉)瑭�(p铆ng)鍍�(ji脿)瑙掑害鍒嗘瀽姝ら爡(xi脿ng)鐩彲琛屻€�
榛�(di菐n)瑭�(p铆ng)锛氳┏瑕嬫暀鏉怭l06.
2.鍦�(gu贸)姘戠稉(j墨ng)婵�(j矛)瑭�(p铆ng)鍍�(ji脿)
(1)鍒濆鎶曡硣锛�
瑷�(sh猫)鍌欒卜鍍�(ji脿)=(163+17)x 8.3×1.08+(163+17)×8.3×3.5%+12.7=1 678.51(钀厓)
鍑堟姇璩�=瑷�(sh猫)鍌欒卜鍍�(ji脿)涓€鑸婅ō(sh猫)鍌欒畩鐝�(xi脿n)=1 678.51-100=1578.51(钀厓)
(2)闋�(xi脿ng)鐩姇璩囨瘡骞村湅(gu贸)姘戠稉(j墨ng)婵�(j矛)鍑堟晥鐩婅不(f猫i)鐢ㄦ祦閲忥細
鏀跺叆澧炲姞锛�4500-3 200=1 300(钀厓)
鎿�(ku貌)寤哄墠鐨勫湅(gu贸)姘戠稉(j墨ng)婵�(j矛)閬�(y霉n)鐕�(y铆ng)璨�(f猫i)鐢�=2400+3 200×10%涓€200=2520(钀厓)
鎿�(ku貌)寤哄悗鐨勫湅(gu贸)姘戠稉(j墨ng)婵�(j矛)閬�(y霉n)鐕�(y铆ng)璨�(f猫i)鐢�=3200+4 500X 10%涓€200=3450(钀厓)
鍦�(gu贸)姘戠稉(j墨ng)婵�(j矛)閬�(y霉n)鐕�(y铆ng)璨�(f猫i)鐢ㄥ鍔狅細3450-2520=930(钀厓)
鍑堟晥鐩婅不(f猫i)鐢ㄦ祦閲忓閲忥細l300-930=370(钀厓)
榛�(di菐n)瑭�(p铆ng)锛氳┏瑕嬫暀鏉怭l20銆丳l21銆�
(3)鑰冩叜鍒扮5骞存湯娈樺€艰畩鐝�(xi脿n)鏀跺叆50钀厓锛屽墖闋�(xi脿ng)鐩殑缍�(j墨ng)婵�(j矛)鍑堢従(xi脿n)鍊肩偤
ENPV=370×(P/A,10%,5)+50×(P/F,10%,5)涓€1 578.51=涓€144.79(钀厓)
ENPV<0寰炲湅(gu贸)姘戠稉(j墨ng)婵�(j矛)瑭�(p铆ng)鍍�(ji脿)瑙掑害鍒嗘瀽姝ら爡(xi脿ng)鐩笉鍙銆�
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