本文選題：農(nóng)產(chǎn)品 + 物流�。� 參考：《青島大學(xué)》2017年碩士論文

【摘要】：論文以“YT農(nóng)產(chǎn)品物流中心”這一商貿(mào)流通領(lǐng)域的基礎(chǔ)設(shè)施建設(shè)項(xiàng)目為例,采用系統(tǒng)的經(jīng)濟(jì)效益分析與評價(jià)方法,對基礎(chǔ)數(shù)據(jù)進(jìn)行詳細(xì)的測算和推算,編制投資估算表、總成本費(fèi)用表、投資計(jì)劃表、融資與還款計(jì)劃表、營業(yè)收入表、利潤表、項(xiàng)目投資現(xiàn)金流量表、財(cái)務(wù)計(jì)劃現(xiàn)金流量表等報(bào)表,通過綜合運(yùn)用動(dòng)態(tài)經(jīng)濟(jì)評價(jià)方法和靜態(tài)經(jīng)濟(jì)評價(jià)方法兩種方法,客觀地評價(jià)了該項(xiàng)目的盈利能力、償債能力、財(cái)務(wù)生存能力,并在此基礎(chǔ)之上,對該項(xiàng)目進(jìn)行了盈虧平衡分析、敏感性分析和風(fēng)險(xiǎn)分析評價(jià),最終得到了具有較強(qiáng)決策參考價(jià)值和借鑒意義的研究結(jié)論,同時(shí),對未來的研究方向和重點(diǎn)進(jìn)行了展望。通過深入分析和研究,認(rèn)為:YT農(nóng)產(chǎn)品物流中心項(xiàng)目按設(shè)計(jì)方案完成后,財(cái)務(wù)內(nèi)部收益率稅后為24.63%,稅前為29.21%,項(xiàng)目的財(cái)務(wù)凈現(xiàn)值為84526萬元,投資利潤率為17.36%,資本金利潤率為70.59%,項(xiàng)目的稅前稅后內(nèi)部收益率均超過行業(yè)基準(zhǔn)收益率(社會基準(zhǔn)收益率為8%。同時(shí),該項(xiàng)目靜態(tài)投資回收期為稅后5.07年(含建設(shè)期,下同),動(dòng)態(tài)投資回收期稅后為6.11年,投資回收期較短,項(xiàng)目在運(yùn)營期每年的償債備付系數(shù)都大于1,項(xiàng)目的償債能力較強(qiáng),項(xiàng)目的貸款償還期為10年,遠(yuǎn)低于項(xiàng)目的運(yùn)營期20年,項(xiàng)目具有較強(qiáng)的償債能力。此外,本項(xiàng)目在運(yùn)營期每年都可以產(chǎn)生可觀的經(jīng)營性現(xiàn)金流量,可以有效保障項(xiàng)目持續(xù)生存發(fā)展所需的現(xiàn)金流量充足。項(xiàng)目的盈虧平衡點(diǎn)為48.03%,項(xiàng)目實(shí)現(xiàn)盈利的門檻比較低。體現(xiàn)項(xiàng)目盈利能力的內(nèi)部收益率、凈現(xiàn)值和投資回收期對影響項(xiàng)目的因素不敏感,項(xiàng)目的盈利能力具有較強(qiáng)的穩(wěn)定性和抗風(fēng)險(xiǎn)能力。因此,項(xiàng)目具有較強(qiáng)的經(jīng)濟(jì)可行性。
[Abstract]:Taking the "YT Agricultural products Logistics Center" as an example, the paper uses the systematic economic benefit analysis and evaluation method to calculate and calculate the basic data in detail and compile the investment estimation table. Total cost statement, investment plan statement, financing and repayment plan statement, operating income statement, profit statement, project investment cash flow statement, financial plan cash flow statement, etc. Through the comprehensive use of dynamic economic evaluation method and static economic evaluation method, this paper objectively evaluates the profitability, solvency and financial viability of the project. On the basis of this, the break-even analysis of the project is carried out. Sensitivity analysis and risk analysis and evaluation have finally obtained the research conclusions with strong reference value and significance of decision-making. At the same time, the future research direction and emphasis are prospected. Through in-depth analysis and research, it is concluded that after the project of the WYT Agricultural products Logistics Center is completed according to the design plan, the financial internal rate of return is 24.63 after tax, 29.21 before tax, and the net financial present value of the project is 845.26 million yuan. Investment margins were 17.36 and capital margins were 70.59.The internal rates of return before and after taxes on the project were higher than those on the industry benchmark (the social benchmark yield was 8 per cent). At the same time, the static investment payback period of the project is 5.07 years after tax (including the construction period, the same as the following period, the dynamic investment payback period is 6.11 years after tax), the investment payback period is shorter, the debt service reserve coefficient of the project in each year of operation period is more than 1, and the project's debt repayment ability is stronger. The loan repayment period of the project is 10 years, which is much lower than that of the project operation period of 20 years, and the project has strong solvency. In addition, the project can generate a considerable amount of operating cash flow every year during the operation period, which can effectively ensure the sufficient cash flow required for the sustainable development of the project. The break-even point of the project is 48.03, and the threshold for the project to achieve profit is relatively low. The internal rate of return, the net present value and the investment payback period of the project are not sensitive to the factors that affect the project, and the profitability of the project has strong stability and anti-risk ability. Therefore, the project has strong economic feasibility.
【學(xué)位授予單位】：青島大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F326.6

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