Tabel de calcul RIRF/C si VANF/C - varianta de calcul pe baza fluxurilor financiare diferentiale (metoda incrementala)

Indicator 1 2 3 4 5 6 7 8 9 10
Venituri din vanzarea productiei - cu proiect 130,000,000 130,000,000 130,000,000 130,000,000 130,000,000 130,000,000 130,000,000 130,000,000 130,000,000 130,000,000
Venituri din vanzarea productiei - fara proiect 118,000,000 118,000,000 118,000,000 118,000,000 118,000,000 118,000,000 118,000,000 118,000,000 118,000,000 118,000,000
Venituri din vanzarea productiei - incremental 12,000,000 12,000,000 12,000,000 12,000,000 12,000,000 12,000,000 12,000,000 12,000,000 12,000,000 12,000,000
TVA aferenta vanzarii productiei -cu proiect 24,700,000 24,700,000 24,700,000 24,700,000 24,700,000 24,700,000 24,700,000 24,700,000 24,700,000 24,700,000
TVA aferenta vanzarii productiei -fara proiect 22,420,000 22,420,000 22,420,000 22,420,000 22,420,000 22,420,000 22,420,000 22,420,000 22,420,000 22,420,000
Total TVA aferenta vanzarilor-incrementala 2,280,000 2,280,000 2,280,000 2,280,000 2,280,000 2,280,000 2,280,000 2,280,000 2,280,000 2,280,000
Incasari totale (incremental) inclusiv TVA 14,280,000 14,280,000 14,280,000 14,280,000 14,280,000 14,280,000 14,280,000 14,280,000 14,280,000 14,280,000
Valoarea reziduala a investitiei 204,520
Venituri din cedarea activelor
TOTAL VENITURI 14,280,000 14,280,000 14,280,000 14,280,000 14,280,000 14,280,000 14,280,000 14,280,000 14,280,000 14,484,520
Costuri operationale-diferente incrementale* 7,460,795 7,460,795 7,460,795 7,460,795 7,460,795 7,460,795 7,460,795 7,460,795 7,460,795 7,460,795
Total costuri investitii 56,768,538 707,217
TOTAL CHELTUIELI 64,229,333 8,168,012 7,460,795 7,460,795 7,460,795 7,460,795 7,460,795 7,460,795 7,460,795 7,460,795
TOTAL FLUX DE NUMERAR -49,949,333 6,111,988 6,819,205 6,819,205 6,819,205 6,819,205 6,819,205 6,819,205 6,819,205 7,023,725
RATA INTERNA A RENTABILITATII FINANCIARE A
INVESTITIEI(RIRF/C) 4.094157%
Valorea actuala neta financiara a INVESTITIEI(VANF/C) -1,925,089.98 lei
* Valoarea incrementala a fost determinata prin diferenta dintre cheltuieli operationale cu proiect si fara proiect

Explicatii/anii 1 2 3 4 5 6 7 8 9 10
Costuri operationale cu proiect -total 116908384 116908384 116908384 116908384 116908384 116908384 116908384 116908384 116908384 116908384
Amortizare 12231848 12231848 12231848 12231848 12231848 12231848 12231848 12231848 12231848 12231848
Total plati fara amortizare (cu proiect) 104676536 104676536 104676536 104676536 104676536 104676536 104676536 104676536 104676536 104676536
TVA aferenta cumpararilor 14316218 14316218 14316218 14316218 14316218 14316218 14316218 14316218 14316218 14316218
Total plati inclusiv TVA cu proiect 118992754 118992754 118992754 118992754 118992754 118992754 118992754 118992754 118992754 118992754
Costuri operationale fara proiect 109220000 109220000 109220000 109220000 109220000 109220000 109220000 109220000 109220000 109220000
Amortizare 12231848 12231848 12231848 12231848 12231848 12231848 12231848 12231848 12231848 12231848
Total plati fara amortizare (fara proiect) 96988152 96988152 96988152 96988152 96988152 96988152 96988152 96988152 96988152 96988152
TVA aferenta cumpararilor fara proiect 14543807 14543807 14543807 14543807 14543807 14543807 14543807 14543807 14543807 14543807
Total plati inclusiv TVA fara proiect 111531959 111531959 111531959 111531959 111531959 111531959 111531959 111531959 111531959 111531959
Diferente incrementale 7460795 7460795 7460795 7460795 7460795 7460795 7460795 7460795 7460795 7460795
 Tabel de calcul pentru verificare RIRF

An Flux de numerar Factor de actualizare Flux de numerar actualizat

n CFn (1+RIR)n CFn/(1+0,05)n
1 -49,949,333 1.04094157 -47,984,762
2 6,111,988 1.08355935 5,640,658
3 6,819,205 1.12792197 6,045,813
4 6,819,205 1.17410087 5,808,023
5 6,819,205 1.22217040 5,579,586
6 6,819,205 1.27220798 5,360,134
7 6,819,205 1.32429417 5,149,313
8 6,819,205 1.37851285 4,946,784
9 6,819,205 1.43495133 4,752,220
10 7,023,725 1.49370049 4,702,230

VANF 0

Tabel de calcul detaliat pentru VNAF

An Flux de numerar Factor de actualizare Flux de numerar actualizat

n CFn (1+0,05)n CFn/(1+0,05)n
1 -49,949,333 1.05 -47,570,793
2 6,111,988 1.1025 5,543,753
3 6,819,205 1.157625 5,890,686
4 6,819,205 1.215506 5,610,177
5 6,819,205 1.276282 5,343,026
6 6,819,205 1.340096 5,088,596
7 6,819,205 1.407100 4,846,282
8 6,819,205 1.477455 4,615,506
9 6,819,205 1.551328 4,395,720
10 7,023,725 1.628895 4,311,958

VANF -1,925,090

RIRF/C = 4.094157
 Tabel de calcul pentru Raport Cost/Beneficiu
An Intrari de numerar Iesiri de numerar Factor de actualizare Flux de numerar intrare actualizat Flux de numerar iesire actualizat
n I O (1+0,05)n VP(I)=I/(1+0,05)n VP(O)=O/(1+0,05)n
1 14,280,000 64,229,333 1.05 13,600,000 61,170,793
2 14,280,000 8,168,012 1.102500 12,952,381 7,408,628
3 14,280,000 7,460,795 1.157625 12,335,601 6,444,915
4 14,280,000 7,460,795 1.215506 11,748,191 6,138,015
5 14,280,000 7,460,795 1.276282 11,188,754 5,845,728
6 14,280,000 7,460,795 1.340096 10,655,956 5,567,360
7 14,280,000 7,460,795 1.407100 10,148,529 5,302,248
8 14,280,000 7,460,795 1.477455 9,665,266 5,049,760
9 14,280,000 7,460,795 1.551328 9,205,015 4,809,295
10 14,484,520 7,460,795 1.628895 8,892,239 4,580,281
110,391,932 112,317,022

C/B 1.01744