某景区旅游规划投资估算和效益分析

投资估算——近期与中远期投资估算小结：近期投资重点在于近郊休闲旅游集散区的项目，投资额占比32.4%；中远期投资重心转移至周边三大规划区内，以度假型项目为投资重点；两期总投资共851459万元，其中建设投资约750919万元。近期投资估算中远期投资估算两期总投资汇总序号费用名称投资额（万元）投资额（万元）投资额（万元）一建设投资2687664821537509191工程建安投资2504664415036919691.1洛邦绕河文化体验区40456681001085561.1.1绕家民俗文化体验区1845026500449501.1.2绕河生态戏水区950020100296001.1.3图腾文化体验区1250621500340061.2近郊休闲旅游集散区905501412002317501.2.1匀东旅游集散中心4430045300896001.2.2匀东活力新城区2370057000807001.2.3品尚生活休闲区1850031400499001.2.4皇陵文化体验中心40507500115501.3王司苗寨养生度假区56600929501495501.3.1苗家六寨特色艺术观赏区890017050259501.3.2罩子山原生态山地度假区1060021600322001.3.3武陵源山水休闲体验区2470047500722001.3.4“桃李天下”农林野趣园124006800192001.4坝固桑梓茶园农业观光区62860980501609101.4.1坡脚寨苗族风情度假村810015040231401.4.2威缇丝葡萄庄园1806029400474601.4.3一品禅茶养生聚落2400035410594101.4.4清水河水岸天街1270018200309001.5基础设施1460041203558032工程建设其他费用750015500230003基本预备费108002515035950二建设期利息97908705096840三流动资金120025003700四项目总投资279756571703851459近期与中远期投资估算总表投资估算——投资 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 与资金筹措投资计划与资金筹措投资计划分十五年，总投资851459万元，期间共需企业自有和招商资金280969万，借贷资金210000万元。投资计划与资金筹措表序号项目年份123456789101112131415合计一总投资7500079030723607434064830681306562064010621704985048840359033508334263220308514591静态资产投资7500075000652006520054300543005430054030540304302043020305633056330563218307509192建设期利息035306760884010230135301107097307940663056205140432035000968403流动资产05004003003003002502502002002002002002002003700二资金筹措7500079030723607434064830681306562064010621704985048840359033508334263220308514591资本金7500029030173601934014830231302062019010221709850138405903508342631530280959其中：流动资金050040030030030025025020020020020020020020037001.1政府财政拨款00000000000000001.2企业自有或招商资金75000290301736019340148302313020620190102217098501384059035083426315302809592借款05000055000550005000000000000002100002.1政府长期借款002.3企业贷款5000055000550005000000000000002100003销售及利润回款0000045000450004500040000400003500030000300003000020500360500投资估算——旅游项目收入损益估算小结：旅游项目收益从第三年起开始计算，旅游人次基数和人均消费水平基数以现阶段都匀市旅游者相关数据为依据，至2030年，匀东旅游人次数达974万，人均消费水平升至1146元，旅游项目税后总利润达117.8亿元。旅游项目收入损益表年份3456789101112131415旅游人次（万人）250280314351393441493553619693776870974人均消费金额(元)1291541852222663203844605536637969551146营业收入（万元）321254317658029779901048191408771893382544713420094596606177838303001115923总收入321254317658029779901048191408771893382544713420094596606177838303001115923营业税及附加17672375319242895765774810414139961881025281339784566761376经营成本176692374731916428955765077482104136139959188105252813339781456665613758折旧2557374448885991705480789066100191093711822126751349714290利润总额1013213311180332481634350475686572290497124157169744231350314471426500所得税2533332845086204858711892164312262431039424365783778618106625税后利润7599998313525186122576235676492926787393118127308173512235854319875累计未分配利润7599175823110749719754811111571604492283223214394487476222608581131177988项目现金流量表项目123456789101112131415项目流入006462578176955291259901558191993772510883194714102595311606925338303001537794销售收入006462578176955291259901558191993772510883194714102595311606925338303001115923回收固定资产余值418171回收流动资产3700项目流出750007550095596103594103478119843139149165851200462235853298031368953480821611712803789工程投资750007500065200652005430054300543005403054030430204302030563305633056321830流动资金0500400300300300250250200200200200200200200经营成本00176692374731916428955765077482104136139959188105252813339781456665613758税费及附加00355443005254692985701096613810175712256429214380894566761376增值税007888499091164123714191497157616551734181300销售费用001627175218772402255329283091325334163579374100所得税00635874478922118531459018777236983027439071508516663578618106625项目净现金流量-75000-75500-30971-25418-7949614716670335265062783617112227162207211712218588734006累计净现金流量-75000-150500-181471-206888-214837-208691-192021-158495-107869-24251879762501834618956804821414488所得税前净现金流量-75000-75500-24613-1797197318000312595230274324113891151299213058278346297206840631所得税前累计净现金流量-75000-150500-175113-193084-192111-174112-142852-90550-162269766624896546202274036810375741878205计算指标FNPV(12%)税后78550FIRR（税后）21%投资回收期（税后）10.22FNPV(12%)税前87202FIRR（税前）25%投资回收期（税前）9.14投资估算——项目现金流量及回收期估算小结：财务内部收益率：税前25%，税后21%，高于国家规定的税前12%；财务净现值：折现率12%，税前87202万元，税后78550万元；项目投资回收期：税约9.14年，税后10.22年，以后投资可以随时收回成本并盈利。