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)項目為例,采用系統(tǒng)的經(jīng)濟效益分析與評價方法,對基礎(chǔ)數(shù)據(jù)進行詳細的測算和推算,編制投資估算表、總成本費用表、投資計劃表、融資與還款計劃表、營業(yè)收入表、利潤表、項目投資現(xiàn)金流量表、財務(wù)計劃現(xiàn)金流量表等報表,通過綜合運用動態(tài)經(jīng)濟評價方法和靜態(tài)經(jīng)濟評價方法兩種方法,客觀地評價了該項目的盈利能力、償債能力、財務(wù)生存能力,并在此基礎(chǔ)之上,對該項目進行了盈虧平衡分析、敏感性分析和風險分析評價,最終得到了具有較強決策參考價值和借鑒意義的研究結(jié)論,同時,對未來的研究方向和重點進行了展望。通過深入分析和研究,認為:YT農(nóng)產(chǎn)品物流中心項目按設(shè)計方案完成后,財務(wù)內(nèi)部收益率稅后為24.63%,稅前為29.21%,項目的財務(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%,項目的稅前稅后內(nèi)部收益率均超過行業(yè)基準收益率(社會基準收益率為8%。同時,該項目靜態(tài)投資回收期為稅后5.07年(含建設(shè)期,下同),動態(tài)投資回收期稅后為6.11年,投資回收期較短,項目在運營期每年的償債備付系數(shù)都大于1,項目的償債能力較強,項目的貸款償還期為10年,遠低于項目的運營期20年,項目具有較強的償債能力。此外,本項目在運營期每年都可以產(chǎn)生可觀的經(jīng)營性現(xiàn)金流量,可以有效保障項目持續(xù)生存發(fā)展所需的現(xiàn)金流量充足。項目的盈虧平衡點為48.03%,項目實現(xiàn)盈利的門檻比較低。體現(xiàn)項目盈利能力的內(nèi)部收益率、凈現(xiàn)值和投資回收期對影響項目的因素不敏感,項目的盈利能力具有較強的穩(wěn)定性和抗風險能力。因此,項目具有較強的經(jīng)濟可行性。
[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

【參考文獻】

相關(guān)期刊論文 前10條

1 常雪;唐海榮;;工業(yè)項目經(jīng)濟評價模型及評價系統(tǒng)研究與應(yīng)用[J];科技創(chuàng)業(yè)家;2013年15期

2 楊德強;王晶;;投資回收期模型簡述[J];沈陽工程學(xué)院學(xué)報(社會科學(xué)版);2013年01期

3 季曉宇;;項目決策階段影響工程造價的主要因素[J];佳木斯教育學(xué)院學(xué)報;2012年12期

4 王哲英;;償債能力分析指標存在的問題及改進[J];紹興文理學(xué)院學(xué)報(哲學(xué)社會科學(xué));2012年03期

5 劉東旭;羅志忠;肖志國;;汕頭至揭西高速公路項目財務(wù)風險控制分析[J];公路;2012年05期

6 趙鐳屹;;產(chǎn)銷不平衡的生產(chǎn)性投資項目盈虧平衡分析[J];現(xiàn)代經(jīng)濟信息;2012年01期

7 王曉平;;財務(wù)分析在企業(yè)經(jīng)營性項目決策與評價中的應(yīng)用[J];中國集體經(jīng)濟;2011年23期

8 詹平原;;風電項目財務(wù)評價方法及應(yīng)用研究[J];國際經(jīng)濟合作;2011年06期

9 侯衛(wèi)華;;淺談建設(shè)項目經(jīng)濟評價和風險分析的必要性[J];商業(yè)經(jīng)濟;2011年11期

10 霍修軍;;多品種產(chǎn)品的盈虧平衡分析研究[J];現(xiàn)代物業(yè)(中旬刊);2011年02期

相關(guān)碩士學(xué)位論文 前1條

1 劉忠民;濱州港碼頭工程項目財務(wù)評價研究[D];中國海洋大學(xué);2009年

，

本文編號：1886107