The Necessity of Effectively Controlling and Utilizing Print Resources (3)

3, equipment purchase plan

(1) Main Equipment List:

Domestic web offset printing machine production line minicomputer 1, 26 million yuan;
One medium machine, 45 million Japanese screensetters, 2 Taiwanese, 900,000 Taiwanese 3, 3,200,000 Taiwanese Wangchang, 2 Taiwan, 240,000 Taiwanese Dongshang, 2 Taiwan, 120,000 yuan Lenovo A600 host 2, 20,000 yuan RIP (with large characters) 1 set, 60,000 yuan Inspur server 1, 30,000 yuan totaled 27.49 million yuan

The total investment in the above equipment, minicomputer program totals approximately 27.5 million yuan, and the medium-sized aircraft program totals approximately 46.5 million yuan.

(2) Printing equipment configuration

Small Offset Printing Solutions

Configured as:
T44+T44 + F+T44+T44+F+T44+T44+F+T44 /8R
F-Folder 3 T44-Tower Printing Unit Printable Duplex Color 7 R-Feeding Unit 8 Printing Speed: 45,000 Units/Hour Maximum Web Width: 860~1000mm

The medium offset press solution is configured to:
F+T44+T44 +T44+T44+F /4R
F-Folder with function to save pages 2 T44-Tower printing unit Can print double-sided color 4 R-Automatic splicing Paper feed 4 printing speed: 70,000 copies/hour Maximum width of paper roll: 860~ 1000mm

(3) Achievable printing functions:

Small Offset Printing Solutions

The unit can print 4 pages 32 editions and 12 editions of double-sided color newspapers simultaneously. Daily 50,000 copies of color newspapers are printed within 1.5 hours; Evening newspapers 100,000 color newspapers are printed in 2 batches, and the last stack can be 2.5 The printing is completed within an hour. If one of the printing towers uses a double paper path, the daily demand for 16th edition can be completed, and the printing time will not change.

Medium offset printing solutions

Using the function of deposit page, the unit can print 4 pages of 32 pages and 16 pages of double-faced color newspapers at the same time. Daily 50,000 copies of color newspapers are printed within 1.5 hours; evening newspapers are 100,000 copies of color newspapers, and the last stack can be set at 3 The printing is completed within an hour.

4. Project implementation plan:

(1) Total investment: About 35.5 million yuan for the minicomputer program and about 54.5 million yuan for the medium-sized machine program.

Equipment purchase costs: about 27.5 million yuan for the minicomputer program and about 46.5 million yuan for the medium-sized machine program.
Plant construction costs: about 5 million yuan.
Liquidity: 1 million yuan for land acquisition: 20 mu, totaling 2 million yuan.

(2) 28 production management staff

There are 1 manager, 1 deputy manager and 2 finance and accounting personnel; 22 operators and 2 others. According to the actual situation of printing business, personnel can adjust.

5, investment benefit analysis

According to daily and evening newspaper printing business accounting for overall equipment utilization rate of 30% -40% to analyze.

(1) After-tax income of 12.13 million yuan (total income 13 706 000 ÷ 1.13)

The total printing fee for the whole year was 13 312 250 yuan. The income from paper-cutting: 0.3 kilograms per thousand pairs of open-knitting paper, 5,000 yuan per tonne of paper, 262500 x 0.3 x 5000 kilograms = 393,750 yuan.

(2) The total cost of the year is RMB 8,855,500

Annual fixed costs: 5.079 million yuan Annual depreciation of printing equipment 2 496,000 yuan (In the case of minicomputers, according to the depreciation period of 10 years, the residual value rate of 4% calculation)
Pre-printing equipment depreciation of 288,000 yuan (the old age of 5 years, residual value rate of 4% calculation)
The depreciation of the factory is 165,000 yuan (calculated according to the depreciation term of 30 years and the residual value is 5%)
The interest expense on borrowings was 2 130000 yuan (calculated at 35.5 million yuan for a three-year loan, 6%); the annual variable cost was 3,478,500 yuan.

The cost of ink is 1.315 million yuan (on the basis of consumption of 0.25kg/kilometer, the average price is 20 yuan/kg, and the total annual printing volume of the two newspapers is 262500 pairs).

The PS version costs 287,000 yuan (the two newspapers consume 14350 pairs for the whole year, according to 20 yuan/sheet)
Film cost is 574,000 yuan (two newspapers consume 28,700 pairs each year, according to 20 yuan/sheet)
Water, electricity, gas, oil and other 685,000 yuan (calculated according to 5% of income)
Service fee 200,000 yuan Staff salary and additional 420,000 yuan (calculated on the basis of per capita salary plus three gold 150 million yuan)

(3) Annual profit

After-tax income 12.13 million yuan - Fixed cost: 5.079 million yuan - Variable cost 3,478,500 yuan = 3,572,500 yuan

(4) Breakeven

After completing the above printing business, it can make a profit of 3.5725 million yuan.

(5) Payback period

According to the above analysis, the investment recovery period of this project is 10 years, but the utilization rate of this equipment is only about 30%. If the printing business is further expanded, the investment recovery period will be further shortened.

Under the assumption that the above conditions are not changed, if the workshop leasing and self-investment by the newspaper group are adopted, the following changes will occur:

The total investment in the minicomputer program is about 28.5 million yuan, and the medium-sized machine program is about 47.5 million yuan; the annual profit will reach 5.8975 million yuan (because the loan repayment interest is not taken into account). The project investment recovery period will be changed to 5 years.

6, risk

Risk 1: The business volume is insufficient and the equipment utilization rate is low. It is not expected to recover the investment and affect the investment income.

Risk 2: Once the plant site is improperly selected, it must be relocated due to urban planning during the use period, which will inevitably affect the loss caused by production.

7. Conclusion

At present, in terms of business volume, the annual profit can be 3,725,500 yuan (or 5,897,500 yuan), reaching a profit margin of 29% (or 46%) (a total profit of 3,572,500 yuan after taxes, 12.13 million yuan, 5,897,500 yuan). 12.13 million yuan), considerable benefits.




Source: HC Network