本文關(guān)鍵詞：S文化餐廳投資項(xiàng)目財(cái)務(wù)可行性研究　出處：《廣西大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著我國(guó)經(jīng)濟(jì)的穩(wěn)速增長(zhǎng)、物資條件的豐富多樣,人們的消費(fèi)觀已然從滿足日�；拘枨笾袧u漸抽離,不僅重視高品質(zhì)的生活習(xí)慣和餐飲方式,更追求個(gè)性化和多樣化的消費(fèi)潮流。政府部門旨在優(yōu)化我國(guó)經(jīng)濟(jì)發(fā)展的大環(huán)境,也迭出不窮地發(fā)布了許多關(guān)于調(diào)整產(chǎn)業(yè)結(jié)構(gòu)的政策組合。在這樣的大背景下,我國(guó)的餐飲業(yè)進(jìn)入了戰(zhàn)略機(jī)遇期,各種水平的投資者紛紛進(jìn)入餐飲業(yè),有人走向成功,有人卻失敗而歸。很多投資者并沒(méi)有在投資前對(duì)投資項(xiàng)目進(jìn)行完備的可行性分析,其中,投資項(xiàng)目財(cái)務(wù)可行性是判斷項(xiàng)目是否決策實(shí)施的一個(gè)重要環(huán)節(jié),是整個(gè)項(xiàng)目能夠順利實(shí)施的關(guān)鍵點(diǎn)。雖然目前有很多關(guān)于投資項(xiàng)目的財(cái)務(wù)可行性分析方法,但是筆者查閱了有關(guān)文獻(xiàn)發(fā)現(xiàn),目前針對(duì)餐飲業(yè)而設(shè)計(jì)的投資項(xiàng)目財(cái)務(wù)可行性研究仍較為缺乏,因此本文的研究符合現(xiàn)代社會(huì)發(fā)展的需求。本文選取S文化餐廳投資項(xiàng)目進(jìn)行財(cái)務(wù)可行性研究,首先,從選題背景、研究意義出發(fā),結(jié)合國(guó)內(nèi)外研究現(xiàn)狀,提出本研究的創(chuàng)新之處。其次,闡述了項(xiàng)目財(cái)務(wù)可行性理論與方法,為后續(xù)研究奠定了基礎(chǔ)。再次,通過(guò)實(shí)際調(diào)查,詳備分析了S文化餐廳基本條件。先是進(jìn)行了基本條件分析和財(cái)務(wù)數(shù)據(jù)預(yù)算,在此基礎(chǔ)上全方位對(duì)S文化餐廳投資項(xiàng)目做了財(cái)務(wù)可行性研究。其中主要采用了動(dòng)態(tài)與靜態(tài)指標(biāo)相結(jié)合的方法,從S文化餐廳的凈現(xiàn)值、投資回收期、內(nèi)含報(bào)酬率、投資利潤(rùn)率等幾大方面分析該項(xiàng)目的盈利能力與生存能力,得出S文化餐廳投資項(xiàng)目能力較強(qiáng)的結(jié)論。最后,為了避免投資者的損失,對(duì)該項(xiàng)目的不確定性及風(fēng)險(xiǎn)進(jìn)行了分析,通過(guò)盈虧平衡點(diǎn)和敏感性分析得出了盈虧平衡點(diǎn)較低而項(xiàng)目總體抗風(fēng)險(xiǎn)能力比較強(qiáng)的結(jié)論,并對(duì)資金、經(jīng)營(yíng)和財(cái)務(wù)人員管理等三個(gè)方面存在的風(fēng)險(xiǎn)提出了相應(yīng)的對(duì)策。
[Abstract]:With the steady growth of our economy and the rich variety of material conditions, people's consumption concept has been gradually withdrawn from meeting the basic needs of daily life, not only attached importance to high-quality living habits and catering methods. In order to optimize the environment of our country's economic development, government departments have issued many policy combinations to adjust the industrial structure. The catering industry of our country has entered the strategic opportunity period, the investors of various levels have entered the catering industry one after another, and some people are heading for success. Many investors did not make a complete feasibility analysis of the investment project before the investment. Among them, the financial feasibility of the investment project is an important link to judge whether the project is implemented or not. Although there are a lot of financial feasibility analysis methods of investment projects, the author consulted the relevant literature findings. At present, the financial feasibility study of the investment project designed for the catering industry is still relatively lacking, so the research in this paper conforms to the needs of the development of modern society. In this paper, the S culture restaurant investment project is selected for the financial feasibility study. First of all, from the background of the topic, the significance of the study, combined with the domestic and foreign research status, put forward the innovation of this study. Secondly, elaborated the project financial feasibility theory and method, for the follow-up study laid a foundation. Again. Through the actual investigation, detailed analysis of the basic conditions of S-culture restaurant. First, the basic conditions of the analysis and financial data budget. On this basis, the financial feasibility of S culture restaurant investment project is studied in all directions. Among them, the method of combining dynamic and static indexes is mainly used, from the net present value of S culture restaurant, the investment recovery period. This paper analyzes the profitability and survivability of the project from several aspects, including the rate of return and the profit rate of the investment. Finally, in order to avoid the loss of the investors, the conclusion is drawn that the S culture restaurant has strong ability to invest in the project. The uncertainty and risk of the project are analyzed. Through the break-even point and sensitivity analysis, the conclusion that the break-even point is lower and the overall anti-risk ability of the project is relatively strong is concluded. Management and financial personnel management and other three aspects of the risks put forward the corresponding countermeasures.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F719.3;F715.5

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