S文化餐厅投资项目财务可行性研究

发布时间：2018-01-15 05:27

本文关键词：S文化餐厅投资项目财务可行性研究　出处：《广西大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的稳速增长、物资条件的丰富多样,人们的消费观已然从满足日常基本需求中渐渐抽离,不仅重视高品质的生活习惯和餐饮方式,更追求个性化和多样化的消费潮流。政府部门旨在优化我国经济发展的大环境,也迭出不穷地发布了许多关于调整产业结构的政策组合。在这样的大背景下,我国的餐饮业进入了战略机遇期,各种水平的投资者纷纷进入餐饮业,有人走向成功,有人却失败而归。很多投资者并没有在投资前对投资项目进行完备的可行性分析,其中,投资项目财务可行性是判断项目是否决策实施的一个重要环节,是整个项目能够顺利实施的关键点。虽然目前有很多关于投资项目的财务可行性分析方法,但是笔者查阅了有关文献发现,目前针对餐饮业而设计的投资项目财务可行性研究仍较为缺乏,因此本文的研究符合现代社会发展的需求。本文选取S文化餐厅投资项目进行财务可行性研究,首先,从选题背景、研究意义出发,结合国内外研究现状,提出本研究的创新之处。其次,阐述了项目财务可行性理论与方法,为后续研究奠定了基础。再次,通过实际调查,详备分析了S文化餐厅基本条件。先是进行了基本条件分析和财务数据预算,在此基础上全方位对S文化餐厅投资项目做了财务可行性研究。其中主要采用了动态与静态指标相结合的方法,从S文化餐厅的净现值、投资回收期、内含报酬率、投资利润率等几大方面分析该项目的盈利能力与生存能力,得出S文化餐厅投资项目能力较强的结论。最后,为了避免投资者的损失,对该项目的不确定性及风险进行了分析,通过盈亏平衡点和敏感性分析得出了盈亏平衡点较低而项目总体抗风险能力比较强的结论,并对资金、经营和财务人员管理等三个方面存在的风险提出了相应的对策。
[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growth of our economy and the rich variety of material conditions, people's consumption concept has been gradually withdrawn from meeting the basic needs of daily life, not only attached importance to high-quality living habits and catering methods.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.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F719.3;F715.5

【参考文献】