潍坊市A酒店建设项目财务评价研究

发布时间：2018-01-20 07:03

本文关键词： 潍坊酒店建设项目财务评价　出处：《中国海洋大学》2013年硕士论文　论文类型：学位论文

【摘要】：中国业成为全球第二大经济体,经济的发展、国民收入的提高,使我国的旅游业也得到了高速发展。伴随着旅游业的发展,作为旅游业产业链上重要一环的酒店行业,也获得了发展机遇,市场需求越来越大。A酒店投资项目由W酒店集团投资创建,项目位于“世界风筝之都”潍坊市。该酒店项目集住宿、餐饮、娱乐于一体。本文选取A酒店投资项目进行财务评价研究。项目财务评价是对项目进行评估的重要一环,对于整个项目的顺利实施至关重要。虽然有很多关于建设项目的财务评价方法,但是却没有专门针对酒店业而设计的财务评价体系,因此,本文的研究具有很深的现实意义。本文首先主要介绍文章的研究背景及意义、国内外研究现状、论文的研究方法及结构安排和可能的创新之处。在项目财务评价理论概述部分,主要介绍项目财务评价的概念、原则、主要内容以及评价指标体系等。让读者对项目财务评价理论有一个整体的认识。文章的重点是研究潍坊市A酒店建设项目,首先对A酒店建设项目做出必要的市场分析,然后对该项目进行总体介绍,在此基础之上对潍坊市A酒店建设项目投融资分析。在对A酒店建设项目进行投资估算、项目资金筹措方式以及项目费用效益进行分析之后,认为该项目具有可行性。综合分析A酒店项目的动态盈利能力、静态盈利能力,得到的结果是投资的回收周期较短,能够较好的吸引投资者。最后对项目的不确定性及风险进行了分析,项目的盈亏平衡点的数值较小,项目总体抗风险能力比较强。本文通过对潍坊市A酒店进行财务评价分析,将项目财务评价方法应用到了酒店行业,研究具有较强的指导性、实践性和预见性。它不仅仅为A酒店建设项目的决策提供了良好的科学依据,对项目今后的运营也有重要的指导作用,对以后酒店类经营建设项目的财务评价有一点的参考价值。
[Abstract]:China has become the second largest economy in the world. With the development of economy and the increase of national income, the tourism industry of China has also been developing at a high speed, along with the development of tourism. As an important link in the tourism industry chain, the hotel industry has also got the opportunity to develop. The market demand is increasing. A hotel investment project is established by W hotel group investment. The project is located in Weifang, the capital of kites of the world. Entertainment in one. This paper selects A hotel investment project for financial evaluation research. Project financial evaluation is an important part of the evaluation of the project. Although there are many financial evaluation methods for construction projects, but there is no financial evaluation system designed specifically for the hotel industry, so. The research of this paper has deep practical significance. First of all, this paper mainly introduces the research background and significance of the article, domestic and foreign research status, research methods and structural arrangements of the paper and possible innovations. In the project financial evaluation theory overview. This paper mainly introduces the concept, principle, main content and evaluation index system of project financial evaluation. The focus of the article is to study the Weifang A hotel construction project, first of all, the A hotel construction project to make the necessary market analysis, and then the overall introduction of the project. On this basis, Weifang A hotel construction project investment and financing analysis. In the A hotel construction project investment estimates, project financing methods and project cost-benefit analysis. It is considered that the project is feasible. The dynamic profitability and static profitability of A hotel project are analyzed synthetically. The result is that the return period of investment is short. Finally, the uncertainty and risk of the project are analyzed, the value of the break-even point of the project is small, and the overall ability of the project to resist risks is relatively strong. Through the financial evaluation analysis of Weifang A Hotel, the project financial evaluation method is applied to the hotel industry, the research has strong guidance. It not only provides a good scientific basis for the decision of A hotel construction project, but also plays an important role in guiding the future operation of the project. It has some reference value for the financial evaluation of hotel management and construction project.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F719.3;F275

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