本文關(guān)鍵詞：HR集團(tuán)佛山滾筒洗衣機(jī)基地項目財務(wù)評價研究　出處：《中國海洋大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 建設(shè)項目 財務(wù)評價 盈利能力分析 不確定性分析 風(fēng)險防范

【摘要】：近年來,隨著國家經(jīng)濟(jì)的快速發(fā)展,消費者購買力水平逐年提高,作為洗衣機(jī)市場高端產(chǎn)品代表的滾筒洗衣機(jī)已經(jīng)成為現(xiàn)代家庭選購洗衣機(jī)的一種趨勢,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)致其運輸成本增加,消弱其在華南地區(qū)市場競爭優(yōu)勢。為了增加產(chǎn)品競爭力,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)基地項目建設(shè)具有一次性、投資大、收回期長等特點,使得項目建設(shè)風(fēng)險較大,需要對建設(shè)項目進(jìn)行合理的財務(wù)評價,以有效預(yù)測甚至消滅因為投資失誤而造成的資金損失,減少企業(yè)利潤和現(xiàn)金流量的波動。本文正是在這樣的背景下,通過分析佛山滾筒洗衣機(jī)基地建設(shè)項目的財務(wù)特點,主要從項目盈利能力和不確定性分析兩個方面入手,對項目的財務(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)合國內(nèi)外財務(wù)評價發(fā)展歷史、財務(wù)評價應(yīng)用領(lǐng)域以及財務(wù)評價研究體系與方法,通過總結(jié)前人研究的不足,得出本文的研究內(nèi)容與方法。第二章論述了與論文相關(guān)的理論基礎(chǔ),包括財務(wù)評價的基本原則、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HR集團(tuán)佛山滾筒洗衣機(jī)項目背景和建設(shè)必要性進(jìn)行分析,并通過對該項目進(jìn)行詳盡的市場分析,論證了項目建設(shè)的市場可行性。第四章研究項目的投資估算和資金來源,包括項目設(shè)計產(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劃。第五章在第四章的基礎(chǔ)上,對HR集團(tuán)佛山滾筒洗衣機(jī)基地建設(shè)項目從盈利能力和不確定性分析兩個方面進(jìn)行財務(wù)評價,在財務(wù)評價的基礎(chǔ)上,對項目面臨的技術(shù)、市場、經(jīng)營管理等各項風(fēng)險進(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,說明了本文研究的理論價值和實際應(yīng)用價值,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】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F406.7;F426.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前2條

1 康翻蓮;;基于戰(zhàn)略的企業(yè)財務(wù)評價指標(biāo)體系研究[J];會計之友(中旬刊);2007年04期

2 王琳,鮑學(xué)英,趙延龍;通貨膨脹對建設(shè)項目財務(wù)評價指標(biāo)的影響[J];蘭州交通大學(xué)學(xué)報;2005年01期

相關(guān)博士學(xué)位論文 前1條

1 劉峰;高速公路建設(shè)項目后評價研究[D];河海大學(xué);2007年

相關(guān)碩士學(xué)位論文 前10條

1 胡曉瑩;鑫誠年產(chǎn)10000噸彩鋼建材產(chǎn)品項目財務(wù)評價研究[D];中國海洋大學(xué);2012年

2 王s，

本文編號：1429026