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某技术改造项目拟引进国外设备,据调研,同类项目通常投资额为3000万元(人民币),年生产费用通常水平应为1200万元,基准收益率为10%,技术水平、质量水平可按一般水平为通常水平,现有三个方案可供选择: A方案:引进设备(1)总费用为4000万元(人民币),年生产费用900万元(人民币),技术水平先进,质量水平高,经济寿命15年,人员培训费用高。 B方案;引进设备(Ⅱ)(FOB)价格为200万美元(1:8.3),重量500t,国际运费标准为400美元/t,海上运输保险费率为0.25%,银行财务费为0.5%,外贸手续费为1.5%,关税税率为20%,增值税税率为17%,车辆运杂费为2.5%,国内其他费用为394.129万元(人民币)。 年生产费用1200万元(人民币),技术水平、质量水平一般,经济寿命期10年,人员培训费用较低。 C方案:引进设备(Ⅲ)总费用2500万元(人民币),年生产费用1000万元(人民币),技术水平较先进,质量水平较高,经济寿命期12年,人员培训费一般。 各方案综合评分如表6-5所示。 表6-5 各方案综合评分表 评价指标 指标权重 评分标准 各方案评分 A B C 投资金额 0.2 低于通常水平:80分 通常水平:70分 高于通常水平:60分 年生产费用 0.2 低于通常水平:90分 通常水平:70分 高于通常水平:60分 技术水平 0.2 先进:90分 较高:80分 一般:60分 质量水平 0.1 高于一般水平:80分 一般:60分 经济寿命n 0.2 n≥15年:90分 10<n≤15年:70分 n≤10年:50分 人员培训费用 0.1 高:50分 较高:60分 较低:80分 [问题]1.计算B方案引进设备(Ⅱ)的总费用。2.按照评分标准,给A、B、C三方案评分。3.计算各方案的综合得分,做出方案选择。4.根据最小费用原理,考虑资金时间价值,做出方案选择。

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