煤矸石煅烧粉磨过程的经济效益分析

Analysis of Economic Benefit of Coal Gangue Calcination and Grinding Process

我国排放量最大的固体废弃物中包括煤矸石,煤矸石的循环利用被认为是一种既能解决其处置问题,又能降低材料成本和实现资源可持续利用的生态环保替代方法。本文先假设出所需设备的数量,通过设备的单价,得出设备购置费,然后通过设备购置费来预估项目的建设投资、预备费、铺底流动资金等。每年售卖煤矸石单价x元/t,年销售额为8000t,本项目的企业为小型微利企业,先假定年应纳所得税额小于100万元,所以所得税率为5%。通过动态投资回收期和净现值法验证项目可行性,得出当煤矸石单价定为250元/t时,8年后能回本;当煤矸石单价定为280元/t时,5年后能回本。

The largest amount of solid waste in China includes coal gangue.The recycling of coal gangue is considered as an ecologically friendly alternative which can not only solve the disposal problem,but also reduce the material cost and realize the sustainable utilization of resources.In this paper,it firstly assumes the quantity of equipment needed,and then obtains the equipment purchase cost through the unit price of the equipment.Then it estimates the project construction investment,reserve fund,initial working capital,etc.through the equipment purchase cost.The unit price of coal gangue sold every year is x yuan/ton,and the annual sales volume is 8000 tons.The enterprise of this project is a small low profit enterprise.Assuming that the annual income tax payable is less than 1 million yuan,the income tax rate is 5%.Verifying the feasibility of the project through the dynamic investment payback period and the net present value method,it is concluded that when the unit price of coal gangue is set at 250 yuan/ton,the cost can be recovered after 8 years,and when the unit price of coal gangue is set at 280 yuan/ton,the cost can be recovered after 5 years.