Documente Academic
Documente Profesional
Documente Cultură
STUDIU DE FEZABILITATE
S.C. Betty Ice S.R.L
Cuprins
1. Identificarea unei firme reale i analiza SWOT a acestia.
specializarea personalului
Nr.
Indicatori
U.M.
Proiectul 1
Proiectul 2
Proiectul 3
1.
It din care:
Mii lei
70.000
75.000
80.000
2.
- Anul 1
25.000
35.000
50.000
- Anul 2
25.000
30.000
- Anul 3
20.000
40.000
Crt.
3.
qh
Mii buc.
26.000
28.000
30.000
4.
Vh/Qh
Mii lei
37.000
38.500
39.500
5.
Ch
Mii lei
10.800
12.400
9.500
6.
Ani
7.
Ph
Mii lei
26.200
26.100
30.000
8.
Pt
Mii lei
209.600
208.800
240.000
9.
Ani
It
qh
It
Qh
s '1
s' 2
s'3
It
Ph
T1
T2
T3
Ph
1
sau e
It
T
e1
1
0,37 lei Ph/ 1 leu investit
2,67
e2
1
0,35 lei Ph/ 1 leu investit
2,87
e3
1
0.374 lei Ph/ 1 leu investit
2,667
K
qh D
k1
k2
k3
K
Qh D
k '1
k '2
k '3
Pt
-1
It
R1
R2
R3
Nr. crt.
Indicatori
P1
P2
P3
Criteriu
2,69
2,68
2,67
Minim
1,89
1,95
2,03
Minim
2,67
2,87
2,667
Minim
0,37
0,35
0,374
Maxim
156.400
174.200
156.000
Minim
0,75
0,78
0,65
Minim
0,53
0,57
0,49
Minim
1,99
1,78
2,00
Maxim
M i Ih (d h k )
h 1
imobilizri totale
M 2 35.000 (3-1+1) +40.000 (3-3+1) =145.000 mii lei imobilizri totale
Mi
qh
m1
150.000
5,77 lei imobilizai /buc.
26.000
m2
m3
Mi
Qh
m '1
m'2
m '3
Mi
d
ma 1
ma 2
ma 3
Ei
qh
'
Ei
Qh
'1
'2
10
'3
"
Ei
It
"1
"2
"3
Nr. Crt.
Indicatori
P1
P2
P3
Criteriu
Mi
150.000
145.000
130.000
Minim
mi
5,77
5,18
4,33
Minim
m'i
4,05
3,77
3,29
Minim
ma
50.000
48.333,33
65.000
Minim
Ei
55.500
50.750
48.620
Minim
2,13
1,81
1,62
Minim
'i
1,5
1,32
1,23
Minim
"i
0,79
0,68
0,61
Minim
11
1. Angajamentul de capital
K ta
d D
(I
h 1
Ch )
1
1 a) h
Vta
,
K ta
Vta
d D
V
h 1
1
(1 a ) h
d D
VN
h 1
1
(1 a ) h
VN h =V h -K h sau V h -(I h +C h )
4. Indicele de profitabilitate
a) n funcie de valoarea investiiei totale
k
VN ta
100
It
VN ta
100
I ta
c) n form actualizat
ka
VN ta
1
I ta
12
VNta
VNta VNta
K ta (lei)
VN ta (valuta)
13
Proiect 1: h = d + D = 3 + 8 = 11 ani
Ih
1
2
3
4
5
6
7
8
9
10
11
TOTAL
Ch
25000
25000
20000
0
0
0
0
0
0
0
0
70000
Kh
0
0
0
10800
10800
10800
10800
10800
10800
10800
10800
86400
25000
25000
20000
10800
10800
10800
10800
10800
10800
10800
10800
156400
1/(1+0,22)h
0.820
0.672
0.551
0.451
0.370
0.303
0.249
0.204
0.167
0.137
0.112
-----
Kha
Vh
Vha
VNh
20491.8
0
0
-25000
16796.56
0
0
-25000
11014.14
0
0
-20000
4875.11
37000 16701.77
26200
3995.992
37000 13689.97
26200
3275.403
37000 11221.29
26200
2684.757
37000 9197.778
26200
2200.62
37000 7539.162
26200
1803.787
37000 6179.641
26200
1478.514
37000 5065.28
26200
1211.897
37000 4151.868
26200
69828.58
296000 73746.76
139600
14
Vnha
1/(1+0,23)h
-20491.8
0.813
-16796.56
0.661
-11014.14
0.537
11826.66
0.437
9693.98
0.355
7945.886
0.289
6513.021
0.235
5338.542
0.191
4375.854
0.155
3586.766
0.126
2939.972
0.103
3918.175
----
Vnha
1/(1+0,25)h
-20325.2
0.800
-16524.56
0.640
-10747.68
0.512
11446.71
0.410
9306.272
0.328
7566.075
0.262
6151.28
0.210
5001.041
0.168
4065.887
0.134
3305.599
0.107
2687.479
0.086
1932.91
----
Vnha
-20000
-16000
-10240
10731.52
8585.216
6868.173
5494.538
4395.631
3516.504
2813.204
2250.563
-1584.651
Pentru proiectul 1
1. K ta =69.828,58 mii lei capital angajat
2. a) r 1 =
73 .746 ,76
1,06
69 .828 ,58
3.918,18
100 5,6 %
70.000
b) k '
3.918 ,18
100 8,11 %
20 .491,8 16 .796 ,56 11 .014 ,14
c) k a
3.918,18
1 1,08
20.650 16.800 11.020
RIR 23 % (25 % 23 %)
6. CRNA
1932 ,91
23 % 2% 0,55 24 ,1%
1932 ,91 1584 ,65
1 euro = 4,13
VN ta = 3.918,18
15
Proiect 2: h = d + D = 3 + 8 = 11 ani
Ih
1
2
3
4
5
6
7
8
9
10
11
TOTAL
Ch
35000
0
40000
0
0
0
0
0
0
0
0
75000
Kh
0
0
0
12400
12400
12400
12400
12400
12400
12400
12400
99200
35000
0
40000
12400
12400
12400
12400
12400
12400
12400
12400
174200
1/(1+0,22)h
0.820
0.672
0.551
0.451
0.370
0.303
0.249
0.204
0.167
0.137
0.112
----
Kha
Vh
Vha
VNh
28688.52
0
0
-35000
0
0
0
0
22028.28
0
0
-40000
5597.349
38500 17378.86
26100
4587.991
38500 14244.97
26100
3760.648
38500 11676.21
26100
3082.498
38500 9570.661
26100
2526.638
38500 7844.804
26100
2071.015
38500 6430.167
26100
1697.553
38500 5270.629
26100
1391.437
38500 4320.187
26100
75431.93
308000 76736.49
133800
16
1/(1+0,23)h
VNha
-28688.52
0.813
0
0.661
-22028.28
0.537
11781.52
0.437
9656.98
0.355
7915.558
0.289
6488.162
0.235
5318.166
0.191
4359.152
0.155
3573.076
0.126
2928.75
0.103
1304.56
----
VNha
-28455.28
0
-21495.36
11403.02
9270.752
7537.197
6127.802
4981.953
4050.368
3292.982
2677.221
-609.3417
Pentru proiectul 2
1. K ta 75 .431,93 mii lei capital angajat
2.a) r
76 .736 ,49
1,02
75 .431,93
b) AN TA 76 .736 ,49 75 .431,93 1.304 ,56 mii lei avantaj net total actualizat
3. VN ta 1.304 ,56 mii lei
4.a) k
1.304,56
100 1,74 %
75.000
b) k '
1.304 ,56
100 2,57 %
28 .688 ,52 22 .028 ,28
c) k a
1.304 ,56
1 1,03
28 .688 ,52 22 .028 ,28
5. a = 22% VN ta = 1.304,56
a = 23% VN ta = -609,342
RIR = 22% +1%
6. CRNA
1.304 ,56
22 ,68 %
1.304 ,56 609 ,342
1 euro = 4,13
VN ta = 1.304,56
17
Proiectul 3: h = d + D = 2 + 8 = 10 ani
Ih
1
2
3
4
5
6
7
8
9
10
TOTAL
Ch
50000
30000
0
0
0
0
0
0
0
0
80000
Kh
0
0
9500
9500
9500
9500
9500
9500
9500
9500
76000
50000
30000
9500
9500
9500
9500
9500
9500
9500
9500
156000
1/(1+0.22)h
0.820
0.672
0.551
0.451
0.370
0.303
0.249
0.204
0.167
0.137
-----
Kha
Vh
Vha
VNh
40983.61
0
0
-50000
20155.87
0
0
-30000
5231.715
39500 21752.92
30000
4288.291
39500 17830.26
30000
3514.993
39500 14614.97
30000
2881.142
39500 11979.48
30000
2361.592
39500 9819.249
30000
1935.731
39500 8048.565
30000
1586.665
39500 6597.184
30000
1300.545
39500 5407.528
30000
84240.15
316000 96050.17
160000
18
VNha
1/(1+0,27)h
-40983.61
0.787
-20155.87
0.620
16521.21
0.488
13541.97
0.384
11099.98
0.303
9098.342
0.238
7457.658
0.188
6112.834
0.148
5010.52
0.116
4106.983
0.092
11810.02
-----
1/(1+0,29)h VNha
VNha
-39370.08
0.775 -38759.69
-18600.04
0.601 -18027.76
14645.7
0.466 13975.01
11532.05
0.361 10833.34
9080.351
0.280 8397.939
7149.883
0.217 6510.03
5629.829
0.168 5046.535
4432.936
0.130 3912.043
3490.501
0.101 3032.591
2748.426
0.078 2350.846
739.5552
------2729.119
Pentru proiectul 3
1. K ta 84 .240 ,15 mii lei capital angajat
2.a) r
96 .050 ,17
1,14
84 .240 ,15
b) AN ta 96 .050 ,17 84 .240 ,15 11 .810 ,02 mii lei avantaj net total actualizat
3. VN ta = 11.810,02 mii lei
4.a) k
11.810,02
100 14,76%
80.000
b) k '
11 .810 ,15
100 19 ,32 %
(40 .983 ,61 20 .155 ,87
c) k a
11 .810 ,15
1 1,19
40 .983 ,61 20 .155 ,87
739 ,5552
27 ,43 %
739 ,5552 2729 ,12
VN ta = 11.810,02
1 euro = 4,13
19
Nr. Crt.
Indicatori
P1
P2
P3
Criteriu
Kta
69.828,58
75.431,93
84.240,15
Minim
1,06
1,02
1,14
Maxim
ANta
3.918,18
1.304,56
11.810,02
Maxim
VNta
3.918,18
1.304,56
11.810,02
Maxim
5,6
1,74
14,76
Maxim
k'
8,11
2,57
19,32
Maxim
ka
1,08
1,03
1,19
Maxim
RIR
24,1
22,68
27,43
Maxim
CRNA
73,62
238,81
29,46
Maxim
20
Indicatori
P1
P2
P3
Criteriu
2,69
2,68
2,67
Minim
1,89
1,95
2,03
Minim
2,67
2,87
2,667
Minim
0,37
0,35
0,374
Maxim
156.400
174.200
156.000
Minim
0,75
0,78
0,65
Minim
0,53
0,57
0,49
Minim
1,99
1,78
2,00
Maxim
Mi
150.000
145.000
130.000
Minim
10
mi
5,77
5,18
4,33
Minim
11
m'i
4,05
3,77
3,29
Minim
12
ma
50.000
48.333,33
65.000
Minim
13
Ei
55.500
50.750
48.620
Minim
14
2,13
1,81
1,62
Minim
15
'i
1,5
1,32
1,23
Minim
16
"i
0,79
0,68
0,61
Minim
17
Kta
69.828,58
75.431,93
84.240,15
Minim
18
1,06
1,02
1,14
Maxim
19
ANta
3.918,18
1.304,56
11.810,02
Maxim
20
VNta
3.918,18
1.304,56
11.810,02
Maxim
21
5,6
1,74
14,76
Maxim
22
k'
8,11
2,57
19,32
Maxim
23
ka
1,08
1,03
1,19
Maxim
24
RIR
24,1
22,68
27,43
Maxim
25
CRNA
73,62
238,81
29,46
Maxim
21
22
23
24
25
26
27
28
29
30
31