The Necessity of Effectively Controlling and Utilizing Print Resources (Part 2)

2, printing processing fee

According to the paper supply by the newspaper group, payment of printing processing fees, PS version and film costs

(1) Printing fee: The annual printing fee is 11,235,000 yuan

● Daily one-sided color newspaper annual printing fee

Each thousand pairs open 48 yuan × 17500 = 840,000 yuan

● Daily newspaper red paper annual printing fee

Every thousand pairs open 21 yuan × 35000 = 735,000 yuan

● Evening newspaper color newspaper annual printing fee

Each thousand pairs open 46 yuan × 210000 = 9,660,000 yuan (2) plate edition fee: (for example, minicomputer) 971,250 yuan throughout the year

● Each day is 4+1; 2+1; 2+1. There are 11 editions and 3850 annual editions.

The fee is: 75 yuan x 3850 = 288,750 yuan per PS version

● Evening News 6 4 +1 per issue. There are 30 editions and 10500 annual editions.

The cost is: 65 yuan × 10500 = 882,500 yuan

(3) Film Costs: Annual film costs 1,106,000 yuan

● The daily newspaper uses 22 films per period, and the annual dosage is 7700. The cost is:

40 yuan per film × 7700 = 308,000 yuan

● The Evening Paper uses 60 films per period with an annual usage of 21,000 pieces. The cost is:

38 yuan per film × 17500 = 798,000 yuan

★Above the total annual printing fee is 13,312,250 yuan

3, equipment purchase plan

(1) Main Equipment List:

● Domestic web offset printing machine production line 1 minicomputer, 26 million yuan;

One medium machine, 45 million yuan

● Japan Screen Phototypesetter 2 sets, 900,000 yuan

● Taiwan Sanying punching machine 2 sets, 120,000 yuan

● Taiwan Wangchang Shaibanji 2 sets, 240,000 yuan

● Taiwan Dongshang Crushing Machine 2 sets, 120,000 yuan

● Lenovo A600 host 2, 20,000 yuan

● RIP (with big characters) 1 set, 60,000 yuan

● 1 Inspur server, 30,000 yuan

Totally 27.49 million yuan

★ The investment in the above equipment, the total amount of minicomputer plans is about 27.5 million yuan, and the total amount of medium-sized aircraft plans is about 46.5 million yuan.

(2) Printing equipment configuration

● small offset printing program

Configuration is: T44+T44 + F+T44+T44+F+T44+T44+F+T44/8R

F-folder 3

T44-Tower printing unit can print double-sided color 7 sets

R-feeding unit 8

Printing speed: 45,000 copies/hour

Web width: 860~1000mm

● Medium offset printing machine solution

Configured as: F+T44+T44+T44+T44+F/4R

F-Folder with function of deposit page 2

T44-Tower printing unit can print double-sided color 4 sets

R- automatic take-up paper feed 4 stations

Printing speed: 70,000 copies/hour

Web width: 860~1000mm

(3) Achievable printing functions:

● small offset printing program

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 machine solution

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 cost: The minicomputer program is about 27.5 million yuan, and the medium-sized machine program is about 46.5 million yuan.

● Plant construction costs: about 5 million yuan.

● Liquidity: 1 million yuan

● Land acquisition fee: 20 mu, including 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) Annual after-tax income of RMB 12.13 million (total revenue of 13,706,000 ÷ 1.13)

● The total printing fee for the whole year is 13,312,250 yuan

● Festival income: 0.3 kilograms per thousand pairs of open-knit paper, 5,000 yuan per ton of paper,

262500×0.3×5000÷1000=393,750

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

Annual fixed cost: 5.079 million yuan

● Annual depreciation of printing equipment 2,496,000 yuan

(In the case of minicomputers, the depreciation period is 10 years and the residual value is 4%)

●The annual depreciation of prepress equipment is 288,000 yuan (the old age is 5 years and the residual value is 4%)

●The depreciation of the factory is 165,000 yuan (calculated according to the depreciation term of 30 years and the residual value is 5%)

● Interest expense on borrowings was 2,130,000 yuan (calculated at 35.5 million yuan for 3 years, 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/1,000 pairs, the average price is 20 yuan/kg, and the total annual printing volume of the two newspapers is 262,500 pairs).

● The cost of the PS version is 287,000 yuan (The two newspapers consume 14,350 pairs for the whole year, according to 20 yuan/piece)

●Film cost is 574,000 yuan (Two newspapers consume 28,700 pairs each year, according to 20 yuan/sheet)

● 685,000 yuan for water, electricity, gas and oil (calculated based on 5% of revenue)

● Service fee 200,000 yuan

● Personnel wages and additional 420,000 yuan (calculated on a per capita basis 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 3: 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.