本文關(guān)鍵詞：HR集團(tuán)佛山滾筒洗衣機(jī)基地項(xiàng)目財(cái)務(wù)評(píng)價(jià)研究　出處：《中國(guó)海洋大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 建設(shè)項(xiàng)目 財(cái)務(wù)評(píng)價(jià) 盈利能力分析 不確定性分析 風(fēng)險(xiǎn)防范

【摘要】：近年來(lái),隨著國(guó)家經(jīng)濟(jì)的快速發(fā)展,消費(fèi)者購(gòu)買(mǎi)力水平逐年提高,作為洗衣機(jī)市場(chǎng)高端產(chǎn)品代表的滾筒洗衣機(jī)已經(jīng)成為現(xiàn)代家庭選購(gòu)洗衣機(jī)的一種趨勢(shì),尤其在經(jīng)濟(jì)發(fā)達(dá)的華南地區(qū),滾筒洗衣機(jī)的銷(xiāo)量迅速增加。但華南地區(qū)距離HR集團(tuán)現(xiàn)有的滾筒洗衣機(jī)基地較遠(yuǎn),導(dǎo)致其運(yùn)輸成本增加,消弱其在華南地區(qū)市場(chǎng)競(jìng)爭(zhēng)優(yōu)勢(shì)。為了增加產(chǎn)品競(jìng)爭(zhēng)力,更好的滿足當(dāng)?shù)匦枨?在華南地區(qū)建設(shè)滾筒洗衣機(jī)生產(chǎn)線十分必要。滾筒洗衣機(jī)工業(yè)基地項(xiàng)目建設(shè)具有一次性、投資大、收回期長(zhǎng)等特點(diǎn),使得項(xiàng)目建設(shè)風(fēng)險(xiǎn)較大,需要對(duì)建設(shè)項(xiàng)目進(jìn)行合理的財(cái)務(wù)評(píng)價(jià),以有效預(yù)測(cè)甚至消滅因?yàn)橥顿Y失誤而造成的資金損失,減少企業(yè)利潤(rùn)和現(xiàn)金流量的波動(dòng)。本文正是在這樣的背景下,通過(guò)分析佛山滾筒洗衣機(jī)基地建設(shè)項(xiàng)目的財(cái)務(wù)特點(diǎn),主要從項(xiàng)目盈利能力和不確定性分析兩個(gè)方面入手,對(duì)項(xiàng)目的財(cái)務(wù)可行性進(jìn)行分析,為投資者和政府提供決策支持。本文共分為六章。第一章介紹了本文的研究背景與意義,并且結(jié)合國(guó)內(nèi)外財(cái)務(wù)評(píng)價(jià)發(fā)展歷史、財(cái)務(wù)評(píng)價(jià)應(yīng)用領(lǐng)域以及財(cái)務(wù)評(píng)價(jià)研究體系與方法,通過(guò)總結(jié)前人研究的不足,得出本文的研究?jī)?nèi)容與方法。第二章論述了與論文相關(guān)的理論基礎(chǔ),包括財(cái)務(wù)評(píng)價(jià)的基本原則、方法與步驟、指標(biāo)體系等,以及不確定性分析理論和方法。第三章對(duì)HR集團(tuán)佛山滾筒洗衣機(jī)項(xiàng)目背景和建設(shè)必要性進(jìn)行分析,并通過(guò)對(duì)該項(xiàng)目進(jìn)行詳盡的市場(chǎng)分析,論證了項(xiàng)目建設(shè)的市場(chǎng)可行性。第四章研究項(xiàng)目的投資估算和資金來(lái)源,包括項(xiàng)目設(shè)計(jì)產(chǎn)能與主要技術(shù)經(jīng)濟(jì)指標(biāo),投資估算的范圍、依據(jù)和內(nèi)容以及資金籌措與資金投入計(jì)劃。第五章在第四章的基礎(chǔ)上,對(duì)HR集團(tuán)佛山滾筒洗衣機(jī)基地建設(shè)項(xiàng)目從盈利能力和不確定性分析兩個(gè)方面進(jìn)行財(cái)務(wù)評(píng)價(jià),在財(cái)務(wù)評(píng)價(jià)的基礎(chǔ)上,對(duì)項(xiàng)目面臨的技術(shù)、市場(chǎng)、經(jīng)營(yíng)管理等各項(xiàng)風(fēng)險(xiǎn)進(jìn)行分析,并且給出了相應(yīng)的防范措施。論文最后一章,闡述了文章的研究成果,說(shuō)明了本文研究的理論價(jià)值和實(shí)際應(yīng)用價(jià)值,并指出了文章研究的不足,為進(jìn)一步的研究指明了方向。
[Abstract]:In recent years, with the rapid development of national economy, consumer purchasing power level increased year by year, the drum washing machine washing machine market as the representative of high-end products has become a trend of modern family buy washing machine, especially in economically developed areas of Southern China, drum washing machine sales increased rapidly. But the Southern China region from HR group of drum washing the machine base is far, resulting in increased transportation costs, weakening the competitive advantage in the Southern China area. In order to increase the market competitiveness of products, better meet local needs, the washing machine drum in the construction area of Southern China production line is necessary. The drum washing machine industry base construction projects has a one-time, large investment, long period and so on back so, the project construction risk, the need for financial evaluation of construction projects, so as to effectively predict and eliminate the errors caused by the funds for investment To reduce losses, corporate profits and cash flow volatility. This article is in this background, through the financial characteristics analysis of Foshan drum washing machine base construction projects, mainly from the project profitability and uncertainty analysis in two aspects, analyze the financial feasibility of the project, to provide decision support for the investors and the government. Is divided into six chapters. The first chapter introduces the research background and significance, and the combination of domestic and foreign financial evaluation financial evaluation development history, applications and Research on the financial evaluation system and method, the lack of previous studies, this paper draws the research contents and methods. The second chapter discusses the theoretical basis and the related. The basic principles include the financial evaluation index system, methods and steps, etc., and uncertainty analysis theory and method. The third chapter of the Foshan HR group drum washing machine a Analyze the necessity of project background and construction, and through the detailed analysis of the project market, demonstrates the market feasibility of the project construction. The fourth chapter investment estimation and sources of funding of research projects, including project design capacity and the main technical and economic indicators, the scope of investment estimation, basis and content as well as the financing and investment plan in the fifth chapter. The fourth chapter on the basis of Foshan drum washing machine base construction project of HR group from profitability and uncertainty analysis of the two aspects of financial evaluation, based on the financial appraisal, the market for the technology, operation and management of the risk analysis, and put forward the corresponding preventive measures at the last chapter of this paper, describes the research results of this paper, the theoretical value of this study and the practical application value, and pointed out the deficiency of the research paper, as in The study of the step indicates the direction.

【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F406.7;F426.6

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