盈亏平衡分析在矿山项目技术经济评价中的应用

在矿山项目投资决策中,技术经济评价为项目评价采用的主要技术手段,而盈亏平衡分析又是进行技术经济评价经常采用的方法,分析结果为项目投资决策的重要依据,而技术经济参数的采集直接影响了盈亏平衡分析的结果。文章采集了某矿山较为详尽和可靠的勘探、开发的技术经济数据,通过动、静态盈亏平衡分析,对比了两种分析方法的优劣。静态盈亏平衡操作简单,但没有考虑资金的时间价值,在项目评价初期可以快速开展技术经济评价,为项目早期快速决策提供依据。动态盈亏平衡法是在考虑净现值等于零时项目刚好获得基准收益的基础上计算得出的数据,文中以某生产矿山为实例,通过考虑资本时间价值、所得税、利率及通货膨胀等因素影响下的动态盈亏平衡分析,进行了深入的技术经济评价,为同类矿山项目的科学决策提供一定的参考意义。

Application ofbreak-even analysis in technical and economic evaluation of mine project

In the mine project investment decision-making, the technical economic evaluation is the main technical means used in the project evaluation, and the break-even analysis is the method used in the technical and economic evaluation, the analysis result is the important basis of the project investment decision, and the acquisition of technical economic parameters directly affects the results of breakeven analysis. In this paper, the technical and economic data of a mine''s detailed and reliable exploration and development are collected, and the advantages and disadvantages of the two methods are compared by dynamic and static breakeven analysis. The static break-even analysis is simple, but the time value of capital is not taken into account, and the technical economic evaluation can be carried out quickly in the early stage of project evaluation. The dynamic break-even analysis is the data calculated on the basis of considering the net present value equal to zero item, the paper takes a production mine as an example, and makes an in-depth techno-economic evaluation by considering the dynamic break-even analysis under the influence of factors such as capital time value, income tax, interest rate and inflation. It has important reference significance for the scientific decision of similar mine project.