CNG TY TNHH

BO CO U T
PHN XNG SN XUT DCH LN MEN T SN
CNG SUT : 68 TN DCH LN MEN

Ph Yn 3-2006

CNG TY TNHH TT

BO CO U T
PHN XNG SN XUT DCH LN MEN T SN
CNG SUT : 68 TN DCH LN MEN

Ch u t:
CNG TY TNHH TT

CHNG 1 : CH U T V CN C THIT LP D N
1.1- Tm tt v ch u t v d n u t :
1.1.1- Tm tt v ch u t :
-

Ch u t : Cng ty TNHH Tt hot ng theo giy php ng k kinh doanh

s : ______ do S K Hoch u t tnh Ph Yn cp ngy thng __ nm 2005.

a im :

in thoi :

Ngnh ngh sn xut kinh doanh : Sn xut, ch bin cn, ru, ga CO2 v nc
gii kht cc loi.

1.1.2- D n u t :
-

Tn d n : Phn xng sn xut dch ln men

Sm phm :
+ Dch ng ln men : Cng sut 68.000 tn/nm

Thi gian hot ng : 330 ngy/nm

1.2- Cn c php l - s cn thit phi u t d n :

1.2.1- Cn c php l :
-

Cn c quyt inh s :........./Q - CTHTV v vic u t xy dng d n Nh

my Ru mi t nguyn liu sn ngy_____ thng ____nm 2005 ca ch tch
Hi ng Thnh Vin.

1.2.2- S cn thit phi u t d n :

* Nhu cu v cht lng cn phc v cho ngnh thc phm :
-

Cht lng cn phm dng trong ngnh thc phm pha ch ru cc loi yu
cu ngy cng cao. Nhng cht lng cn tinh ti Cng ty sn xut t mt r c
hm lng Anhut, mi thm cha t yu cu ca th trng s dng pha
ch lm ru cc loi.

nng cao cht lng cn tinh ph hp yu cu cht lng ca th trng th

vic nng cao cht lng nguyn liu sn xut l rt cn thit.

Vic ln men kt hp Dch ng ho (tnh bt) v dch ln men mt r theo t l

1 (dch ng ho): 2 (dch r ng), s gim bt tiu hao cc cht dinh dng,
nng cao hm lng ru trong dm chn, nng cao cht lng cn thnh phm.
* Nhu cu v sn lng gm :

Tnh hnh s dng cn trong cc ngnh cng nghip khc nh m phm, cng
nghip ngnh t ... ngy cng tng. c bit v vn bo v mi trng,
ngun ti nguyn sn c ngy cng kit, do nhu cu s dng cn sn xut
cc sn phm thay th dn ti nguyn sn c nh xng ... tr nn ht sc cn
thit.

Thc tin sn lng cn sn xut v tiu th hng nm tng nhanh nm 1995 l

21 triu lt, th nm 2000 l 48 triu lt i km qu trnh tng sn lng ngun
liu u vo.
* Nhu cu v nguyn liu :

Trong tnh hnh hin nay, nhu cu v ngun liu sn xut cn, ru t nguyn
liu mt r ang gp nhiu kh khn. Trong khi rt nhiu ngnh cng nghip
thc phm khc cng s dng mt r lm nguyn liu sn xut. Mt khc Chnh
ph c chnh sch quy hoch v ngnh sn xut ng trong c nc chun b
gia nhp AFTA, do vic cnh tranh v thu mua nguyn liu (mt r) sn xut
trn c nc xy ra rt gay gt.

gim bt s cnh tranh v thu mua nguyn liu sn xut th s u t d n

nhm a dng nguyn liu sn xut cn l ht sc cn thit. Mt khc vic a
dng ho nguyn liu u vo cho sn xut, s ch ng v ngun liu cho sn
xut, tng thi gian sn xut trong nm, tng hiu qu sn xut kinh doanh.

Nh vy ta thy nhu cu v nguyn liu cho sn xut cn l rt cn thit v

mang tm chin lc ln.

CHNG 2 : MC TIU D N, QUY M CNG SUT

2.1- Mc tiu ca d n :
-

D n xy dng a dng nguyn liu sn xut cn nhm mc ch p ng nhu

cu nguyn liu sn xut ca Cng ty TNHH Tt hng nm.

p ng nhu cu v cht lng cn phc cho ngnh cng nghip thc phm
ngy cng cao ca th trng.

2.2- Hnh thc u t :

-

y l d n c u t xy dng mi do Cng ty TNHH Tt lm ch u t,

d kin ngun vay t chnh sch h tr pht trin cng nghip v thng mi
ca tnh Ph Yn v cc t chc ti chnh khc thc hin. Thit b cng ngh
thit k v ch to trong nc v mt s thit b khc c nhp ngoi ph hp
vi kh nng qun l v vn hnh ca cng nhn ca Cng ty TNHH Tt

2.3- Quy m cng sut :

-

Trong nhng nm sp ti sn lng nguyn liu mt r khng tng v phi cung

cp cho rt nhiu ngnh cng nghip khc nh: lm bt ngt, lm thc n gia sc
v.v do d kin ngun nguyn liu trong nhng nm sp ti ca Cng ty
TNHH Tt: thu mua nh sau :
+ Cng ty CP ng trong tnh: 10.000 tn - 12.000 tn
+ Thu mua t cc nh my ng trong khu vc : 12.000 tn.

S lng nguyn liu sn cn b sung cho nng lc sn xut cn (do nhiu mt

r) l 13.000 tn m kh/nm.

CHNG 3 : CNG NGH V K THUT

3.1- K Thut tng quan :
-

Bt k loi nguyn liu no c cha Glucid vi hm lng kh ln u dng

nguyn liu sn xut cn. Trong c nhm nguyn liu giu tinh bt l
sn (Hm lng tinh bt khong 68%). Qu trnh sn xut cn t nguyn liu
sn tuy nhin thun li cho cng tc bo qun nguyn liu sau thu mua v x
l cht thi sau khi sn xut c thun li trong d n ny ch chn nguyn liu
l sn lt kh.

Cng ngh sn xut cn t nguyn liu sn lt kh bao gm cc cng on say

y :

+ Sn tuyn : St lt trc khi nghin phi a qua sn tuyn loi ct sn, kim
loi nh trong nguyn liu.
+ Nghin nguyn liu : Nguyn liu sn lt c m khong 14% c a vo
my nghin mc ch ph v mng t bo ca nguyn liu, gii phng cc ht
tinh bt ra khi m gip cho qu trnh h ho v ng ho thun li hn. Bt
thu c sau khi nghin c trn vi nc theo t l 1:4 = bt kh: nc. Sau
khi bt c trn u ta em i h ho.
+ H ho : Nhm mc ch tip tc ph v mng t bo cn li trong nguyn liu,
gii phng cc ht tinh bt v chuyn tinh bt sang dng ho tan gip cho qu
trnh ng ho c thunh li. Ni nu cho l nhng ni hai v, hi i vo
gia hai lp v cp nhit cho qu trnh nu. Bn trong c cnh khuy. Dch
h cho trc khi chuyn n thit b h ho cn a qua thit b lm lnh
lnh ngui dch h cho.
+ ng ho : nhm chuyn tinh bt sang cc dng ng ln men c. u
tin cho khong 13 n 15% dch Amylaza ca m ng ho vo, khuy u,
m nc lm lnh ri t t cho cho vo vi tc sao cho khi ht cho th
nhit t 60% C. Tip n cho ht dch Amylaza cn li vo, ngng khuy,
ng van nc lm lnh ri yn t 15 n 20 pht cho Amylaza chuyn ho
tinh bt thnh ng ln men c. Sau c cch khuy hot ng, m nc
lm lnh n nhit ln men l 28 - 30 0C tin hnh ln men.
+ Ln men:
Nhn ging men:
Men ging c mua t ni chuyn sn xut men v c pha long theo yu
cu (S t bao nm men c trong 100ml dch men t 100 - 120 triu t bo) thng
cha ri a vo cc thung ln men vi t l thch hp vi dch ng ho. Dung
dch thng chim t 10% n 20% dung dch ng ho.
Qu trnh pha long nm men ch c hnh ln khi ng u tin v khi men
thot ho. Cn trong qu trnh sn xut th lng men ging c ti s dng t cc
thng ln men kt thc (dm chn) nh my ly tm rch b men. B men sau khi thu

c ra sch, hot ho (dit nm men di) v kim tra cht lng trc khi cp cho
cc thng ln men.
Qu trnh ln men :
Qu trnh ln men l qu trnh chuyn cc loi ng ln men c thnh ru, kh
CO2v cc sn phm trun gian khc. Hn hp ny c gi l dm chn. Trong qu
trnh ln men th mt lng ln nhit to ra ta phi tin hnh lm mt dch ln men
duy tr nhit ln men ti u 30 - 310C , pH = 4,2 - 4,5. Thi gian ln men 48-72 gi.
Dm chn sau khi thu c c nng ru t 7 - 8% theo th tch c a i chng
ct.
+ Chng ct :
Khng phi u t thm m s dng h thng thp hin c nh sau : Thit bao gm
cc thp thp A (thp th) , thp B (thp ly cn bn tinh), thp C (thp luyn cn tinh)
thp D (thp tch cn u)

3.2- Lu trnh cng ngh :

3.2.1- S :

Nguyn liu (sn

kh)

Nguyn
( m t r )

liu

Nghin

Pha long

H ho

Axits ho + B sung
dinh dng

ng ho
St trng

Dch ln men

Dch ln men

Men ging

Pht trin

Dch ln men

Dch ln men

Dch ln men
Dch ln men
Ghi ch : Cc hng mc trong khung l u t mi

Dch ln men

3.2.2- Thuyt minh cng ngh :

3.2.2.1- Cng ngh sn xut cn :
* X l nguyn liu :
-

Nguyn liu mt r : Mt r sau khi pha long v b sung cc cht dinh dng,
st trng v iu chnh pH theo yu cu c cha thng cha.

Nguyn liu tinh bt : Nguyn liu sc lt c m khong 14% c a vo

my nghin mc ch ph v mng t bo ca nguyn liu, gii phng cc ht
tinh bt ra khi m gip cho qu trnh h ho v ng ho thun li hn. Bt
thu c sau khi nghin c trn vi nc theo t l 1:4 = bt kh: nc. Sau
khi tinh bt c trn u th chuyn n h thng trch ly nh bm ly tm. Sau
khi trch ly ta thu c sa bt em i h ho. Nhm mc ch tip tc ph v
mng t bo cn li trong nguyn liu, gii phng tinh bt v chuyn tinh bt
sang dng ho tan gip cho qu trnh ng ho c thun li. Ni nu cho l
nhng ni nu hai v, hi i vo gia hai lp v cp nhit cho qu trnh nu.
Bn trong c cnh khuy. Dch h cho c chuyn n thit b ng ho
nhm chuyn tinh bt sang cc dng ng ln men c. u tin cho khong
13 n 15% dch Amylaza ca m ng ho vo, khuy u, m nc lm lnh
ri t t cho vo vi tc sao cho khi ht cho th nhit t 600C. Tip n
cho ht dch Amylaza cn li vo, ngng khuy, ng vn nc lm lnh ri
yn t 15 n 20 pht cho Amylaza chuyn ho tinh bt thnh ng ln men
c. Sau cho cnh khuy hot ng, m nc lm lnh n nhit ln
men l 28 n 320C tin hnh b sung dinh dng, st trng v iu chnh pH =
4,2 - 4,5, tin hnh ln men.

* Ln men :
-

Phi trn nguyn liu : Dch ng ho (tinh bt) v dch ln men mt r t l

1 (dch ng ho) : 2 (dch r ng). Sau khi trn u hn hp c a vo
thng ln men.

Men ging: Phi trn hm lng dch men ging theo t l tng loi nguyn
liu phi trn.

Phng php ln men : Phng php ln men gin on, Dch men ging
chim t l 10-20% lng dch ln men. Thi gian ln men t 48 gi n 52 gi
ta thu c dm chn.

Chng ct : Qu trnh cht ct lin tc v p sut kh quyn v sn phm thu

c l : Cn tinh luyn, cn bn luyn, cn du v du FUSEL.

3.3- c tnh v ch tiu kinh t - k thut :

Nguyn liu c chn dng cho cng ngh sn xut cn c cc ch tiu yu cu
k thut nh sau :
-

: 12-14%

Tinh bt

: 65-70%

Protein

: 1,75%

Cht tro

: 1,79%

Cht bo

: 0,87%

Cenlul

: 3,38%

Cc thnh phn khc

: 10,61%.

3.2.2- Cc ch tiu kinh t k thut :

-

Thi gian sn xut : 300 ngy/nm

Hiu sut ng ho : 97%

Tiu hao vt t ho cht cho 01 tn dch ln men :

+ Sn kh

: 0,19 kg

+ Men Amylaza

: 0,32

+ Tiu hao in

: 30kw

+ Tiu hao hi

: 50kg

3.4- Cc phng n k thut :

3.4.1- Chuyn giao cng ngh :
-

La chn nh thu trong nc c nng lc cng thit b v chuyn giao cng

ngh x l nguyn liu sn thnh dch ln men.

3.4.2- Ch vn hnh :
-

Dy chuyn x l nguyn liu sn thnh dch lm men vn hnh bng tay.

3.4.3- Phng n cung cp in :

-

Lp t mi mt trm bin p c cng sut 300 KVA ti trm bin p hin c

ca nh my. Yu cu k thut ngun in nh sau :
+ in p 380volt
+ Tn s 50Hz
+ Cng sut : 300 KVA

3.4.4- Phng n cp hi :
-

S dng h thng ni hi hin c ca nh my vi tng cng sut cung cp hi

nh sau :
+ p sut : 8kg/cm2

3.4.5- Phng n cp nc :
-

S dng h thng cp nc t ging khoan K1 v K2 hin c ca nh my

khng phi u t mi.

3.4.6- Phng n thot nc, phng n phng chy, cha chy v phng n
chng st :
-

S dng h thng thot nc hin c ca nh my.

Phng n chng st : Phn xng chun b nguyn liu d kin t trng vng
bn knh bo v ca kim thu st hin c ca nh my. Nh vy khng cn phi
u t mi.

Phng n chng chy : u t thm h thng chng chy ni b cho phn

xng chun b nguyn liu.

CHNG 5 : BIN PHP X L MI TRNG

-

y l phn xng ch bin sn kh thnh dch ng ho nn cht thi v gy

nhim ca xng ch bin ch yu l : Bi v Ph phm (dng rn) t qu
trnh tuyn chn nguyn liu, trch ly tinh bt.
Bin php x l :

Bi : S dng Cyclon t thu bi t qu trnh nghin v nc thu c ny

dng pha long bt sau khi nghin em i trch ly tinh bt.

Cht rn thi : Ch yu l nc v sinh thit b c cha ch yu hm lng

tinh bt v ng do tu cng on ta ti s dng li nh vy lng nc
cn li ca phn xng ch bin nguyn liu s a v trm x l nc thi
hin c ca nh my x l.

CHNG 6 : T CHC B MY SN XUT

6.1- T chc thc hin :
-

D n phn xng sn xut ch bin dch ln men giao cho Cng ty TNHH Tt
lm ch u t. T chc thc hin d n theo ng quy ch qun l cht lng
xy dng cng trnh v quy ch u thu ca Chnh ph.

Sau khi u t xong, phn xng ch bin dch ln men giao cho phn xng
cn qun l.

6.2- Tuyn dng v o to :

-

Tuyn chn mt s cng nhn t phn xng cn.

S lng : 06 ngi

Tuyn mi v o to ngn hn :
S lng : 18 ngi

Tng s cng nhn phn xng ch bin dch ln men:

S lng : 24 ngi

6.3- Tin lng trc tip sn xut :

-

Tin lng bnh qun

Tng tin lng trong nm

Tin BHXH + BHYT (17%)

: 53.856.000 ng/nm

Tng cng

: 370.656.000 ng/nm

: 1.100.000 ng/ thng

: 316.800.000 ng/nm

CHNG 7 : PHN TCH KINH T - TI CHNH

7.1- Tng mc u t (n v ng VN)

10.476.87.805

Trong : - Vn u t c nh

9.012.998.594

1.463.876.211

7.2- Gi tr u t

9.012.998.594

Trong : - Thit b

5.661.572.000

- Xy dng

1.671.818.182

- Chi ph khc

824.125.237

- Li vay trong t/g xy dng

122.144.157

- Thu GTGT ti sn c nh

733.339.018

- Vn lu ng

7.3 Gi tr hnh thnh ti sn c nh :

Cc chi ph khc, li vay trong thi xy dng, thu gi tr gia tng c phn b
vo gi tr thit b v xy dng c bn nh sau :
-

Thit b sn xut

6.958.274.000

Xy dng c bn

2.054.724.288

9.012.998.594

Cng
7.4- Nhu cu vn lu ng :
TT

Khon mc

Nguyn liu chnh

Nhin liu + Nng lng

Khu sn phm d dang

Tng mc lun

Nhu cu vn

18.870.000.000

943.500.000

5.848.000.000

367.200.000

153.176.211

153.176.211

Cng

1.463.876.211

7.5- Tin huy ng vn :

Tng mc u t d n : 9.012.998.594
Trong :
-

Vn t c : (30%)

= 2.703.899.578 ng

Vn vay (70%)

= 6.309.099.016 ng

7.6- Tnh li vay trong thi gian xy dng vi mc li sut 0,88%/thng :

T l huy
ng

Gi tr huy ng (ng)

S thng chu li vay

Tin li

30%

1.892.729.705

49.968.064

60%

3.785.459.409

66.624.086

10%

630.909.902

5.552.007

Cng

6.309.099.016

122.144.157

7.7- C s tnh ton :

-

Cng sut

: 12.376 tn sn kh/nm

Cng sut

: 68.000 tn dch /nm

S ngy sn xut

: 330 ngy /nm

7.7.1- nh mc tiu hao cho 01 tn dch ln men :

TT
I

Khon mc

VT

n gi

Tiu hao trn sn phm

Sn kh

Tn

1.500.000

0,182

Men Amylaza

Kg

30.000

0,150

Kwh

1.100

20,000

Kg

1.600

40,000

Nguyn liu chnh

II

Nng lng, nhin liu

in
Than

7.7.2- Cc ch tiu kinh t :

7.7.3- Chi ph lng sn xut :
-

Tng s lao ng

: 24 ngi

Lng bnh qun u ngi

: 1.100.000 ng/thng

Tng lng

: 316.800.000 ng

BHXH, KP Cng on : 53.856.000 ng

7.7.4- Chi ph khu hao sa cha ln :
-

Nm 1

: 50.000.000 ng

Nm 2

: 50.000.000 ng

Cc nm tip theo

:100.000.000 ng

7.7.5- Tnh gi bn 01 tn dch ln men t nguyn liu sn xut :

TT

Hng mc

VT

Sn kh

Mt r

Khi lng

Kg

1.000,00

1.000,00

Cht kh

Kg

860,00

800,00

Tinh bt

Kg

680,00

Nc pha long

Kg

4.633,20

Hiu sut chuyn ho

Kg

95,00

ng ln men c

Kg

5.493,000

400,00

Tng lng dch ln men

Kg

5.493,20

3.401,36

Tiu hao NL cho 01 V dch ln men

0,1820

0,294

Kg/kgdd

2.601,36

Cn c bng tnh trn nu mt r gi : 1.400 ng/kg th chi ph cho 01 tn dch

ln men l : 0,294 x 1.400.000 ng (Chi ph ny cha k khai cc khon chi ph
nh nhn cng, khu hao thit b khu chun b x l mt).

Ta tnh gi bn 01 tn ln men t tinh bt = 412.000 ng/tn cho phn xng

cn hoch ton li l v cc ch tiu kinh t khc ca d n.

7.8- Kh nng ho vn n gin :

Nm
0

Li nhun
sau thu

Vn u t

Khu hao

Gi tr
cn li

Thu nhp

Chnh lch

9.012.998.594

822.470.064

901.299.859

1.723.769.923

-7.289.228.670

915.731.348

901.299.859

1.817.031.207

-5.472.197.463

960.625.805

901.299.859

1.861.925.664

-3.610.271.799

1.041.520.262

901.299.859

1.942.820.121

-1.667.451.678

1.122.414.719

901.299.859

2.023.714.578

356.262.901

1.203.309.176

901.299.859

2.104.609.035

2.460.871.936

1.284.203.633

901.299.859

2.185.503.492

4.646.375.429

1.365.098.090

901.299.859

2.266.397.949

6.912.773.379

1.386.751.781

901.299.859

2.288.051.640

9.200.825.020

10

1.386.751.781

901.299.859

2.288.051.640

11.488.876.660

11.488.876.659

9.012.998.590

Cng

9.012.998.594

20.501.875.249

Nm 0 ng vi nm xy dng
7.8.1- Kh nng ho vn :
Cng ty s dng thu nhp sau thu khu hao c bn hng nm v gi tr cn
li chi tr thu hi vn u t d n.
LN sau thu +
KHCB
KN hon vn =

Vn u t

= 2,275

Ch s hao vn ca d n l 2,27 tn chng t rng c 1 ng vn b ra u t

s c 2,27 ng thu nhp. D n c kh nng ho vn cao.
7.8.2- Thi gian ho vn n gin :
Ta thy nm th thu nm hi c vn u t v c d, ta tnh s thng cn
thit ca nm th 5 nh sau :
S vn u t thu hi nm th
nm
S thng

Thu nhp bnh qun nm th

= 10 thng
nm

Thi gian ho vn ca d n l : 4 nm 10 thng k t nm sn xut.

7.9- Kh nng ho vn c chit khu Tp :

Tng mc u t cho phn xng sn xut dch ln men d kin vay ngn hng
thng mi (bng 70% vn u t) vi mc li sut 0,88%/thng v t vn gp ca hai
n v lin doanh (bng 30% vn u t) vi mc li sut l 0,8%/thng. Nh vy mc
li sut bnh qun vn vay v vn gp ca hai n v lin doanh l :
6.309.099.016 * 0,88% + 2.703.899.548
* 0,8%

I =
7.9.1- Kh nng ho vn :

9.012.998.594

= 0,856%

Sut chit khu l : 10,272% (hay lu sut l 0,856%thng )

0 = - P + SCFt(P/Ft, I%,Tp)
Nm
0

Vn u t

Thu nhp

Gi tr
cn li

Sut CK
= 10,272%

9.012.998.594

Thu nhp
c chit khu

Chnh lch

1.723.769.923

0,9068

1.563.198.204

-7.449.800.390

1.817.031.207

0,8224

1.494.279.655

-5.955.520.735

1.861.925.664

0,7458

1.388.566.182

-4.566.954.553

1.942.820.121

0,7458

1.313.928.059

-3.253.026.495

2.023.714.578

0,6763

1.241.146.375

-2.011.880.120

2.104.609.035

0,6133

1.170.522.920

-841.357.200

2.185.503.492

0,5562

1.102.287.151

260.929.951

2.266.397.949

0,5044

1.036.607.048

1.297.536.998

2.288.051.640

0,4574

949.026.980

2.246.563.978

10

2.288.051.640

0,4148

860.623.712

3.107.187.691

0,3761

12.120.186.286

Cng

9.012.998.594

20.501.875.249

Nm 0 ng vi nm xy dng
7.9.2- Thi gian ho vn c chit khu :
Ta thy nm th 7 thu hi c vn u t v c d, ta tnh s thng cn ca
nm th 7 nh sau : S vn u t thu hi nm th
su

S thng

Thu nhp bnh qun nm th

= 9 thng
su

Thi gian ho vn c chit khu ca d n l : 6 nm 9 thng k t nm sn xut.

7.10- Kh nng ho vn c chit khu (Pip) :

Tng mc u t cho phn xng sn xut dch ln men d kin vay ngn hng
thng mi (bng 70% vn u t) vi mc li sut 0,88%/thng v t vn gp ca hai
n v lin doanh (bng 30% vn u t) vi mc li sut l 0,8%/thng. Nh vy mc
li sut bnh qun vn vay v vn gp ca hai n v lin doanh l : 10,272% (hay mc
li sut l 0,856%).

Nm

Vn u t

Thu nhp

Sut CK
= 10,272%

- 9.012.998.594

Thu nhp
c chit khu

1.723.769.923

0,9068

1.563.198.204

1.817.031.207

0,8224

1.494.279.655

1.861.925.664

0,7458

1.388.566.182

1.942.820.121

0,7458

1.313.928.059

2.023.714.578

0,6763

1.241.146.375

2.104.609.035

0,6133

1.170.522.920

2.185.503.492

0,5562

1.102.287.151

2.266.397.949

0,5044

1.036.607.048

2.288.051.640

0,4574

949.026.980

10

2.288.051.640

0,4148

860.623.712

20.501.875.249

0,3761

12.120.186.286

Cng

- 9.012.998.594

Chnh lch

Nm 0 ng vi nm xy dng
SCFt(P/Ft,I
%,t)
PIp

Trong :
SCFt(P/Ft,I%,t)
P

PIp

: Tng thu nhp c chit khu :

: Tng mc u t ca d n
12.120.186.2
85
=
= 9.012.998.59
1,3
4

T vic tnh ch s (PI) cho ta thy c mt vn b ra u t s m bo bng 1,3

ng thu nhp cng quy v hin gi, chng t d n .
7.11- Phn tch theo hin gi thun (NPV) :
Ta c hin gi thun NPC tnh theo cng thc sau :

NPV = - P + SCFt(P/Ft,I%,t)
Trong :

: Gi tr u t ca d n ti thi im nm sn xut.

CFt

: Thu nhp ca d n

Thu nhp ca d n = li nhun sau thu hng nm + khu hao hng nm

H s chit khu mong mun l : 10,272% tng ng 0,856%/thng
Nm
0

Vn u t

Li nhun sau
thu

Khu hao

Gi tr
cn li

Thu nhp
hng nm

-9.012.998.594

Sut CK
I = 10,272%
1

Hin gi
Vn u t

Thu nhp

-9.012.998.594

822.470.064

901.299.859

1.723.769.923

0,90684852

1.563.198.204

915.731.348

901.299.859

1.817.031.207

0,822374238

1.494.279.655

960.625.805

901.299.859

1.861.925.664

0,745768861

1.388.566.182

1.041.520.262

901.299.859

1.942.820.121

0,676299388

1.313.928.059

1.122.414.719

901.299.859

2.023.714.578

0,613301099

1.241.146.375

1.203.309.176

901.299.859

2.104.609.035

0,556171194

1.170.522.920

1.284.203.633

901.299.859

2.185.503.492

0,504363024

1.102.287.151

1.365.098.090

901.299.859

2.266.397.949

0,457380862

1.036.607.048

1.386.751.781

901.299.859

2.288.051.640

0,414775158

949.026.980

10

1.386.751.781

901.299.859

2.288.051.640

0,376138238

860.623.712

11.488.876.659

9.012.998.590

20.501.875.249

Cng

-9.012.998.594

-9.012.998.594

12.120.186.286

Ghi ch : Nm 0 l nm xy dng d n :
VPV = 12.120.186.285 - 9.012.998.594
NPV = 3.107.187.691
Trong 10 nm ca thi k phn tch d n, thu nhp t c qui v hin gi tr i gi
u t l : 3.107.187.691 ng. Ta thy NPV >0 d n c hiu qu.

7.12- Phn tch theo t sut sinh li ni b (IRR):

Nm
0

Vn u t

Li nhun sau
thu

Thu nhp
hng nm

Khu hao

-9.012.998.594

Sut chit khu

I1 = 16%

I1 = 18%

Hin gi
I1 = 16%

I2 = 18%

1,0000

1,0000

-9.012.998.594

-9.012.998.594

822.470.064

901.299.859

1.723.769.923

0,8621

0,7475

148.008.555

1.460.821.969

915.731.348

901.299.859

1.817.031.207

0,7432

0,7182

1.350.350.184

1.304.963.521

960.625.805

901.299.859

1.861.925.664

0,6407

0,6086

1.192.856.964

1.133.225.442

1.041.520.262

901.299.859

1.942.820.121

0,5523

0,5158

1.073.002.258

1.002.085.005

1.122.414.719

901.299.859

2.023.714.578

0,4761

0,4371

963.516.850,3

884.584.293,3

1.203.309.176

901.299.859

2.104.609.035

0,4104

0,3704

863820477,8

779.613.564,4

1.284.203.633

901.299.859

2.185.503.492

0,3538

0,3139

773.295.673,4

686.084.256,5

1.365.098.090

901.299.859

2.266.397.949

0,3050

0,2660

691.309.069,9

602.948.348,9

1.386.751.781

901.299.859

2.288.051.640

0,2630

0,2255

60.164.999,3

515.855.133

10

1.386.751.781

901.299.859

2.288.051.640

0,2267

0,1911

518.663.790,8

437.165.367

11.488.876.65
9

9.012.998.59
0

20.501.875.24
9

501.475.226

-205.651.693

Cng

-9.012.998.594

Ghi ch Nm 0 l nm xy dng d n
Vi I1= 16

NPV1 = 501.475.226

Vi I2= 18

NPV2 = -205.651.693

NPV1
Ta c IRR + I1 + (I2- I1)
NPV1 + INPV2I
=> IRR = 17.42%

7.13- Phn tch im ho vn :

7.13.1- im ho vn :
im hon vn l im t c doanh thu tiu th sn phm va b p
bin ph v nh ph.
* nh ph : Bao gm cc chi ph nh : Tin nhn cng trc tip sn xut, khu hao c
bn v khu hao sa cha ln.
* Bin ph : Bao gm cc chi ph cn li trong gi thnh sn phm.
VT : ng
Nm

Sn lng

Gi bn

Tng bin ph

Tng nh ph

Sn lng

Doanh thu
ho vn

68.000

412.000

25.088.656.000

1.875.024.466

65.227

26.873.680.466

68.000

412.000

25.088.656.000

1.655.494.906

64.913

26.744.150.906

68.000

412.000

25.088.656.000

1.593.141.493

64.762

26.681.797.493

68.000

412.000

25.088.656.000

1.480.788.081

64.489

26.569.444.081

68.000

412.000

25.088.656.000

1.368.434.668

64.216

26.457.090.668

68.000

412.000

25.088.656.000

1.256.081.255

63.944

26.344.737.255

68.000

412.000

25.088.656.000

1.143.727.743

63.671

26.232.383.743

68.000

412.000

25.088.656.000

1.031.374.430

63.398

26.120.030.430

68.000

412.000

25.088.656.000

1.001.299.859

63.325

26.089.955.859

10

68.000

412.000

25.088.656.000

1.001.299.859

63.325

26.089.955.859

B/qun

68.000

412.000

25.088.656.000

1.340.666.676

64.127

26.420.322.676

Nh vy :
- Sn lng ho vn bnh qun hng nm ca d n l :
64.127 Tn dch ln men /nm
- Doanh thu ho vn bnh qun l :
26.420.322.686 ng/nm

7.13 - Hiu qu kinh t - X hi :

Khi thc hin d n s mang li li ch kinh t - x hi nh sau :
7.14.1- Li ch kinh t :
a)- Ch tiu ti chnh :
TT

Hng mc

Gi tr (ng)

Doanh thu khng thu (Bnh qun hng nm)

28.016.000.000

Li nhun sau thu

Np ngn sch Nh nc

446.789.648

To thu nhp ngi lao ng

370.656.000

1.148.887.666

b)- u t xy dng phn xng sn m bo cho phn xng cn hot ng quanh

nm, hot ng ht cng sut thit k em li mc doanh thu hng nm cao v n nh.
p ng c sn lng ho vn v doanh thu ho vn hng nm m d n u t Nh
my cn tt a ra.
c)- Ru sn xut t tinh bt + mt r c cht lng tt hn ru sn xut t mt r.
Nh vy cht lng sn phm ca nh my c nng ln v ph hp vi cc tiu
chun cht lng cn sut khu.
7.14.2- Li ch x hi :
- To cng n vic lm cho ngi lao ng, to hiu ng dy chuyn pht trin
kinh t a phng.
- Gp phn thc hin chnh sch xo i gim ngho, cng nghip ho hin i
ho Nng nghip, nng thn ca ng v Nh nc ta.