生态食品电子商务平台项目财务分析

发布时间：2018-04-24 16:02

本文选题：电子商务 + 财务分析　；参考：《长春理工大学》2012年硕士论文

【摘要】：进入20世纪50年代,计算机的出现和普及,把信息对整个社会的影响逐步提高到一种相对重要的地位。随着信息时代的到来电子商务越来越成为信息时代中重要的组成部分,而电子商务平台也就成为了未来信息商务发展的重要平台。本文在研究财务分析的多种方法中,以何种方式更为有效,何种方式更为适合,将为未来的财务分析研究提供一定的借鉴意义。通过财务分析研究,可以了解财务状况,观察分析该数据有怎样的评价和收益分配,对该项目的未来投资和发展又有怎样的预测。通过财务分析研究,可以对该项目的持续经营能力、财务状况变动趋势、盈利能力做出分析,同时通过分析现金流量表,可以了解和评价公司获取现金和现金等价物的能力,并以此预测企业未来现金流量。最后,盈利能力分析表明,项目财务内部收益16.9%(税后),高于设定的基准收益率8%；经测算我们可知该项目的年平均利润总额为1611.24万元(税后),投资利润率为35%,投资利税率为39%,资产负债率为12.6%,资本金利润率为80.75%,这些财务指标均反映出企业的盈利能力,和抗风险能力,对现行的经济条件具有一定的指导意义。赢亏平衡分析和敏感性分析说明项目虽可能面临某些风险,但仍有较强的抗风险能力。从财务评价的角度来看,该项目建设可行。
[Abstract]:With the emergence and popularization of computers in the 1950s, the influence of information on the whole society has been gradually raised to a relatively important position. With the arrival of the information age, e-commerce has become an important part of the information age, and the e-commerce platform has become an important platform for the development of information commerce in the future. In this paper, in the study of various methods of financial analysis, which way is more effective, which way is more suitable, which will provide some reference for the future financial analysis research. Through financial analysis and research, we can understand the financial situation, observe and analyze the evaluation and income distribution of the data, and predict the future investment and development of the project. Through financial analysis and research, we can make an analysis of the continuing operation ability, the changing trend of financial situation, the profitability of the project, and at the same time, by analyzing the statement of cash flow, we can understand and evaluate the ability of the company to obtain cash and cash equivalents. And to predict the future cash flow of enterprises. Finally, the profitability analysis shows that, The total annual average profit of the project is 16.1124 million yuan (after tax, investment profit margin is 35%, investment interest tax rate is 39%, asset liability ratio is 12.6%). The capital profit margin is 80.75, and these financial indicators reflect the profitability of the enterprise. And the ability to resist risks, to the current economic conditions have certain guiding significance. Win-loss balance analysis and sensitivity analysis show that although the project may face some risks, it still has a strong ability to resist risks. From the point of view of financial evaluation, the construction of the project is feasible.
【学位授予单位】：长春理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F406.72;F724.6

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