商业地产项目财务测算

开发项目成本估算一、土地成本收费 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 平米单价备注1、土地原价2、土地评估费3、土地挂牌费4、土地出让金30%--70%5、拆迁管理费按建筑面积和项目区域6、拆迁安置费按市拆迁管理条例7、平整土地二、前期费用1、地质勘查费1元/m212、规划设计费1.50%9.25元/m225元/m2253、城市配套费60元/m260元/m2商业120元/m2604、变压器工程315型6万元/台0.6元/m2包括连接外网0.65、暖增容费80元/m2100（50）元/m2按100元/m21006、人防建设费1.5--3%25（10）元/m225元/m2257、水源建设费8元/m210（8）元/m2商业15元/m2108、节水评估费0.1‰0.1元/m20.10%0.19、环卫垃圾处理费10元/吨0.75元/m20.7510、环卫有偿使用费0.30%0.2元/m2免交11、审图费1‰1元/m2112、工程监理费1.4--3%10元/m210元/m31013、消防管理费0.50%1.5元/m2按30%1.514、测量费0.23元/m20.23元/m20.2315、文物保护费0.1元/m2免交16、园林费0.1元/m2免交17、建安劳保费、质检费、勘验设计费3.5%、0.3%、0.1%10元/m2按1%，各交50%1018、建安上级管理费、定额费0.31%2元/m2各交50%219、劳动用工费15人/km260元/人0.75元/m2各交50%0.7520、招标费1.5‰1元/m2121、质量监督费（质检站）1.5‰1元/m21小计167.68元249.93309.93约计280三、基础设施收费标准平米造价备注1、给水工程5元/㎡内、外网材料费安装费1502、污水、雨水工程6元/㎡内、外网材料费安装费3、热力工程5元/㎡内、外接口安装费材料费4、绿化工程30-50元/㎡12元/㎡125、煤气工程2600元/户22元/㎡先垫后收226、硬化工程70-80元/㎡15元/㎡157、有线电视300元/户1.5元/㎡先垫后收1.58、电话线路200/点电信出资安装三通一平5元/㎡5小计71.5万元205.5四建安造价1、建筑安装费预决算2、建筑安装费市场价/㎡五、开发间接费用1、管理费用1.50%2、销售费用1.50%3、财务费用按银行规定六、税金1、营业税5.50%收入的12%2、所得税33.00%3、增值税30%-50%免缴开发成本项目指标项目总计(万元)取费标准取值单价(元)比例项目单位一土地使用权出让金49178.60规划总用地PA245.893二土地征用及拆迁安置补偿费200万/亩总建筑面积：㎡850000三前期工程费23800.00280.00其中地上㎡630000630000四建安工程费216000.00地下㎡220000220000错跃层公寓33000.002200.00loft公寓13420.002200.00S2\S3区指标㎡316000小户型公寓5500.002200.00其中地上㎡260000260000临街商业9680.002200.00地下㎡56000主力店24200.002200.00错跃层公寓㎡150000SOHO公寓35200.002200.00LOFT公寓㎡61000写字楼28000.004000.00小户型公寓㎡25000酒店5000.005000.00临街商业㎡24000地下商业6000.003000.00地下车库㎡56000全部地下工程56000.002800.00五公共配套设施费0.00S1区指标㎡六基础设施费17467.50地上建筑面积205.5010.00%其中地上㎡370000370000七不可预见费6128.92一至六项之和2.00%3-5％%地下㎡164000164000八管理费用2951.08一至八项之和1.00%3.00%商业（地上）㎡130000九销售费用18798.22销售收入4.00%4-6%其中临街商业㎡20000十财务费用7935.00主力店㎡110000十一总计342259.32商业（地下）㎡20000SOHO公寓㎡160000写字楼㎡70000酒店及会所㎡10000地下车库（地下）㎡1340001.00设备用房（地下）㎡10000容积率4.5绿化率％30停车4991660000.31投资 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 参数开发成本(万元)含土地、前期工程、建安成本合计Y1Y2Y3Y4Y5Y6Y7前期工程费完成比例100%40%30%20%10%前期工程费238009520714047602380建安工程费比例100%3%18%12%17%14%25%11%建安工程费2160006738384162664437002302325363623332基础设施费比例100%5%10%20%20%20%15%10%基础设施费17467.50873174734943494349426201747地块业态建筑面积全程均价S2\S3地块错跃层公寓1500007500.001.00LOFT公寓610009000.00小户型公寓250006000.00临街商业2400020000.00S1地块商业（地上）130000其中临街商业2000025000.00主力店110000(持有)商业（地下）20000(持有)SOHO公寓1600006500.00写字楼700008000.00酒店及会所10000(持有)车库190000100000.00销售 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 所在地块产品类型合计Y1Y2Y3Y4Y5Y6Y7Y8S2\S3错跃层公寓100%0%40%40%20%0%0%0%0%11250004500045000225000000LOFT公寓100%0%50%40%10%0%0%0%0%549000274502196054900000小户型公寓100%0%0%80%20%0%0%0%0%15000001200030000000临街商业100%0%0%0%100%0%0%0%0%48000000480000000S1集中式商业0%0%0%0%0%0%0%0%0%临街商业100%0%0%0%0%0%0%0%100%50000000000050000地下商业0%0%0%0%0%0%0%0%0%SOHO公寓100%0%0%0%30%50%20%0%0%10400000031200520002080000写字楼100%0%0%0%0%20%50%30%0%5600000001120028000168000酒店及会所0%0%0%0%0%0%0%0%0%地下车库70%0%0%0%0%30%0%20%20%29556000012667084448444合计4699560724507896011019075867488002524458444开发节奏所在地块产品类型总建筑面积建安总成本Y1Y2Y3Y4Y5Y6Y7合计错跃层公寓2200.00S2\S3错跃层公寓1500003300010%50%30%10%100%loft公寓2200.00占总工程占比15%2%8%5%2%15%小户型公寓2200.00LOFT公寓610001342010%50%30%10%100%临街商业2200.00占总工程占比6%1%3%2%1%6%主力店2200.00小户型公寓25000550010%50%40%100%SOHO公寓2200.00占总工程占比3%0%0%1%1%3%写字楼4000.00临街商业24000528010%40%50%100%酒店5000.00占总工程占比2%0%1%1%2%地下商业3000.00S1SOHO公寓1600003520010%50%40%100%全部地下工程2800.00占总工程占比16%2%8%7%16%临街商业20000440010%40%50%100%占总工程占比2%0%1%1%2%写字楼1300001200010%45%45%100%占总工程占比6%1%3%3%6%写字楼2400001600010%45%45%100%占总工程占比7%1%3%3%7%主力店1100002420010%40%50%100%占总工程占比11%1%4%6%11%地下商业20000600010%90%100%占总工程占比3%0%3%3%酒店及会所10000500010%90%100%占总工程占比2%0%2%2%地下车库(南)560001568010%80%10%100%车库(南)7%1%6%1%7%地下车库(北)含物业用房1440004032010%80%10%100%车库(北)含物业用房19%2%15%2%19%630000.00216000.00220000.001.00资金筹措表项目/年份共计（万元）Y1Y2Y3Y4Y5Y6Y7Y81.00资金来源543955.5674000.0072450.0078960.00110190.0075866.6748800.0025244.4458444.44自有资金24000.0024000.000.000.000.000.000.000.000.00银行贷款50000.0050000.000.000.000.000.000.000.000.00销售收入469955.560.0072450.0078960.00110190.0075866.6748800.0025244.4458444.442.00资金运用392259.3266985.3171276.7878812.8647698.0037930.1859456.6527548.832550.73土地出让金49178.6049178.600.000.000.000.000.000.000.00前期工程费23800.009520.007140.004760.002380.000.000.000.000.00建安工程费216000.006738.0038416.0026644.0037002.0030232.0053636.0023332.000.00基础设施费17467.50873.381746.753493.503493.503493.502620.131746.750.00不可预见费6128.92306.45919.34919.34919.34919.34919.34612.89612.89管理费用2951.08368.88368.88368.88368.88368.88368.88368.88368.88销售费用18798.220.004405.812972.133534.272916.451912.301488.301568.95贷款本金50000.000.0015000.0035000.000.000.000.000.000.00贷款利息7935.000.003280.004655.000.000.000.000.000.003.00盈余资金7014.691173.22147.1462492.0037936.49(10656.65)(2304.38)55893.724.00累计盈余资金7014.698187.928335.0670827.06108763.5598106.9095802.52151696.24项目/年份共计（万元）Y1Y2Y3Y4Y5Y6Y7Y8前期工程100%40%30%20%10%0%0%0%0%1.00每年开发成本100%3%18%12%17%14%25%11%0%1.00基础设施费100%5%10%20%20%20%15%10%0%1.00不可预见费61295%15%15%15%15%15%10%10%1.00管理费用295113%13%13%13%13%13%13%13%1.00销售费用187980.004405.812972.133534.272916.451912.301488.301568.9518798.22财务费用100%0%0%0%0%0%0%0%100%1.00项目/年份共计（万元）Y1Y2Y3Y4Y5Y6Y7Y8代理费1.80%0.001304.101421.281983.421365.60878.40454.401052.00推广费2.20%0%30%15%15%15%10%10%5%1.000.003101.711550.851550.851550.851033.901033.90516.95总计18798.220.004405.812972.133534.272916.451912.301488.301568.95出售型物业损益表项目/年份共计（万元）Y1Y2Y3Y4Y5Y6Y7Y81.00销售收入收入小计（万元）469955.560.0072450.0078960.00110190.0075866.6748800.0025244.4458444.44469955.562.00开发费用土地费用(地价款)（万元）49178.6049178.600.000.000.000.000.000.000.00前期工程费（万元）23800.009520.007140.004760.002380.000.000.000.000.00建安工程费（万元）216000.006738.0038416.0026644.0037002.0030232.0053636.0023332.000.00小计（万元）288978.6065436.6045556.0031404.0039382.0030232.0053636.0023332.000.003.00基础设施费17467.50873.381746.753493.503493.503493.502620.131746.750.004.00营销及市场推广（万元）18798.220.004405.812972.133534.272916.451912.301488.301568.955.00项目行政管理费（万元）2951.08368.88368.88368.88368.88368.88368.88368.88368.887.00不可预见费（万元）6128.92306.45919.34919.34919.34919.34919.34612.89612.898.00财务费用（万元）7935.000.003280.004655.000.000.000.000.000.009.00经营税金（万元）营业税及附加（5.75%）27022.440.004165.884540.206335.934362.332806.001451.563360.56土地增值税（2.5%）0.001811.251974.002754.751896.671220.00631.111461.1110.00税前利润(66985.31)10196.1028632.9453401.3331677.49(14682.65)(4387.05)51072.0511.00累计税前利润（万元）(66985.31)(56789.21)(28156.27)25245.0656922.5542239.9037852.8588924.9012.00所得税（25%，预征3.75%）22231.230.002716.882961.004132.132845.001830.00946.676799.5613.00税后利润(66985.31)7479.2225671.9449269.2028832.49(16512.65)(5333.72)44272.4914.00累计税后利润（万元）(66985.31)(59506.08)(33834.14)15435.0644267.5527754.9022421.1966693.6814.00资金利润率370.52%15.00资金净利润率277.89%342259.32现金流量表1.002.003.004.005.006.007.00序号项目\年份共计（万元）Y1Y2Y3Y4Y5Y6Y7Y81.00现金流入销售收入469955.560.0072450.0078960.00110190.0075866.6748800.0025244.4458444.44小计469955.560.0072450.0078960.00110190.0075866.6748800.0025244.4458444.442.00现金流出0.00开发成本342259.3266985.3156276.7843812.8647698.0037930.1859456.6527548.832550.73营业税及附加、土地增值税21582.000.005977.136514.209090.686259.004026.002082.674821.67所得税22231.230.002716.882961.004132.132845.001830.00946.676799.56小计403261.8866985.3164970.7853288.0660920.8047034.1865312.6530578.1614171.953.00净现金流量(66985.31)7479.2225671.9449269.2028832.49(16512.65)(5333.72)44272.494.00累计净现金流量(66985.31)(59506.08)(33834.14)15435.0644267.5527754.9022421.1966693.685.00折现净现金流量(66985.31)6799.2921216.4837016.6819692.98(10253.06)(3010.74)22718.796.00累计折现净现金流量(66985.31)(60186.01)(38969.53)(1952.85)17740.137487.074476.3327195.127.00财务内部收益率(IRR):21.90%8.00财务净现值(NPV@10%):27,1959.00投资回收期(PBP):2.6910.0%敏感性分析项目变化范围内部收益率财务净现值销售价格+15%37.98%63440+10%32.65%51358+5%27.28%39277021.90%27195-5%16.55%15113-10%11.29%303221.90%-15%6.22%(9050)27195.12建安费+15%21.63%26607+10%21.72%26803+5%21.81%26999021.90%27195-5%21.99%27391-10%22.08%27587-15%22.17%27782