PHƯƠNG ÁN 1 Năm 0 Năm 1 Năm 2 Năm 3 Năm 4 Năm 5 Năm 6 Năm 7 Năm 8 1. Đầu tư Công trình 12.5 12.5 Thiết bị 4 4 Công nhân 0.288 0.288 2. Doanh thu 12.5 12.5 12.5 12.5 12.5 12.5 12.5 3. Chi phí hoạt động Điện nước 0.15 0.15 0.15 0.15 0.15 0.15 0.15 Nguyên nhiên liệu, khác 1.875 1.875 1.875 1.875 1.875 1.875 1.875 BD Công trình 0.25 0.25 0.25 0.25 0.25 0.25 0.25 BD Thiết bị 0.04 0.04 0.04 0.04 0.04 0.04 0.04 KH Công trình 1 1 1 1 1 1 1 KH Thiết bị 0.4 0.4 0.4 0.4 0.4 0.4 0.4 4. Lợi nhuận trước thuế 8.785 8.785 8.785 8.785 8.785 8.785 8.785 Thuế TNCD 1.933 1.933 1.933 1.933 1.933 1.933 1.933 5. Lợi nhuận ròng 6.852 6.852 6.852 6.852 6.852 6.852 6.852 6. Ngân lưu dự án -16.788 -16.788 8.252 8.252 8.252 8.252 8.252 8.252 8.252 NPV $20.75 IRR 20%

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PA1PHNG N 1Nm 0Nm 1Nm 2Nm 3Nm 4Nm 5Nm 6Nm 7Nm 8Nm 9Nm 10Nm 11Nm 12Nm 13Nm 141. u tCng trnh12.512.5Thit b44Cng nhn0.2880.2882. Doanh thu12.512.512.512.512.512.512.512.512.512.512.512.512.53. Chi ph hot ngin nc0.150.150.150.150.150.150.150.150.150.150.150.150.15Nguyn nhin liu, khc1.8751.8751.8751.8751.8751.8751.8751.8751.8751.8751.8751.8751.875BD Cng trnh0.250.250.250.250.250.250.250.250.250.250.250.250.25BD Thit b0.040.040.040.040.040.040.040.040.040.040.040.040.04KH Cng trnh1111111111111KH Thit b0.40.40.40.40.40.40.40.40.40.40.40.40.44. Li nhun trc thu8.7858.7858.7858.7858.7858.7858.7858.7858.7858.7858.7858.7858.785Thu TNCD1.93271.93271.93271.93271.93271.93271.93271.93271.9331.9331.9331.9331.9335. Li nhun rng6.85236.85236.85236.85236.85236.85236.85236.85236.8526.8526.8526.8526.8526. Ngn lu d n-16.788-16.7888.25238.25238.25238.25238.25238.25238.25238.25238.2528.2528.2528.2528.252NPV$20.75IRR20%

PA2PHNG N 2Nm 0Nm 1Nm 2Nm 3Nm 4Nm 5Nm 6Nm 7Nm 8Nm 9Nm 10Nm 11Nm 12Nm 13Nm 141. u tCng trnh12.512.5Thit b2.52.5Cng nhn0.2160.2162. Doanh thu9.59.59.59.59.59.59.59.59.59.59.59.59.53. Chi ph hot ngin nc0.1140.1140.1140.1140.1140.1140.1140.1140.1140.1140.1140.1140.114Nguyn nhin liu, khc1.4251.4251.4251.4251.4251.4251.4251.4251.4251.4251.4251.4251.425BD Cng trnh0.250.250.250.250.250.250.250.250.250.250.250.250.25BD Thit b0.0250.0250.0250.0250.0250.0250.0250.0250.0250.0250.0250.0250.025KH Cng trnh1111111111111KH Thit b0.250.250.250.250.250.250.250.250.250.250.250.250.254. Li nhun trc thu6.4366.4366.4366.4366.4366.4366.4366.4366.4366.4366.4366.4366.436Thu TNCD1.4161.4161.4161.4161.4161.4161.4161.4161.4161.4161.4161.4161.4165. Li nhun rng5.025.025.025.025.025.025.025.025.025.025.025.025.026. Ngn lu d n-15.216-15.2166.270086.270086.270086.270086.270086.270086.270086.270086.276.276.276.276.27NPV$10.85IRR16%

Example 2VI DU 2Mt d n c vn u t c nh 2.5 t ng. S dng 100% vn vay, li sut 2%/nmThng tin hot ng trong bng bn di (n v tnh: 1000). Gi tr cn li ca TSC sau 5 nm bng 0.Tnh IRR ca d n.TTKhon mcNm 1Nm 2Nm 3Nm 4Nm 51Sn lng tiu th500050005000500050002Gi on v sn phm5005005005005003Doanh thu trong k2,500,0002,500,0002,500,0002,500,0002,500,0004Chi ph sn xut trong k2,030,0002,030,0002,030,0002,030,0002,030,000trong , khu hao TSC500,000500,000500,000500,000500,0005Chi ph qun l, bn hng75,00075,00075,00075,00075,0006Tr li vay50,00050,00050,00050,00050,0007Li nhun trc thu345,000345,000345,000345,000345,0008Thu TNDN (30%)103,500103,500103,500103,500103,5009Li nhun rng (sau thu)241,500241,500241,500241,500241,50010Ngn lu ca d n791,500791,500791,500791,500791,500IRR17.56%-2,500,000.00791,500791,500791,500791,500791,500

Example 2 (2)VI DU 2Mt d n c vn u t c nh 2.5 t ng. S dng 100% vn vay, li sut 2%/nmThng tin hot ng trong bng bn di (n v tnh: 1000). Gi tr cn li ca TSC sau 5 nm bng 0.Tnh IRR ca d n.TTKhon mcNm 1Nm 2Nm 3Nm 4Nm 51Sn lng tiu th500050005000500050002Gi on v sn phm5005005005005003Doanh thu trong k2,500,0002,500,0002,500,0002,500,0002,500,0004Chi ph sn xut trong k2,030,0002,030,0002,030,0002,030,0002,030,000trong , khu hao TSC500,000500,000500,000500,000500,0005Chi ph qun l, bn hng75,00075,00075,00075,00075,0006Tr li vay50,00050,00050,00050,00050,0007Li nhun trc thu345,000345,000345,000345,000345,0008Thu TNDN (30%)103,500103,500103,500103,500103,5009Li nhun rng (sau thu)241,500241,500241,500241,500241,50010Ngn lu ca d n791,500791,500791,500791,500791,500IRR17.56%-2,500,000.00791,500791,500791,500791,500791,500

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