HR集团佛山滚筒洗衣机基地项目财务评价研究

发布时间：2018-01-15 15:46

本文关键词：HR集团佛山滚筒洗衣机基地项目财务评价研究　出处：《中国海洋大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来,随着国家经济的快速发展,消费者购买力水平逐年提高,作为洗衣机市场高端产品代表的滚筒洗衣机已经成为现代家庭选购洗衣机的一种趋势,尤其在经济发达的华南地区,滚筒洗衣机的销量迅速增加。但华南地区距离HR集团现有的滚筒洗衣机基地较远,导致其运输成本增加,消弱其在华南地区市场竞争优势。为了增加产品竞争力,更好的满足当地需求,在华南地区建设滚筒洗衣机生产线十分必要。滚筒洗衣机工业基地项目建设具有一次性、投资大、收回期长等特点,使得项目建设风险较大,需要对建设项目进行合理的财务评价,以有效预测甚至消灭因为投资失误而造成的资金损失,减少企业利润和现金流量的波动。本文正是在这样的背景下,通过分析佛山滚筒洗衣机基地建设项目的财务特点,主要从项目盈利能力和不确定性分析两个方面入手,对项目的财务可行性进行分析,为投资者和政府提供决策支持。本文共分为六章。第一章介绍了本文的研究背景与意义,并且结合国内外财务评价发展历史、财务评价应用领域以及财务评价研究体系与方法,通过总结前人研究的不足,得出本文的研究内容与方法。第二章论述了与论文相关的理论基础,包括财务评价的基本原则、方法与步骤、指标体系等,以及不确定性分析理论和方法。第三章对HR集团佛山滚筒洗衣机项目背景和建设必要性进行分析,并通过对该项目进行详尽的市场分析,论证了项目建设的市场可行性。第四章研究项目的投资估算和资金来源,包括项目设计产能与主要技术经济指标,投资估算的范围、依据和内容以及资金筹措与资金投入计划。第五章在第四章的基础上,对HR集团佛山滚筒洗衣机基地建设项目从盈利能力和不确定性分析两个方面进行财务评价,在财务评价的基础上,对项目面临的技术、市场、经营管理等各项风险进行分析,并且给出了相应的防范措施。论文最后一章,阐述了文章的研究成果,说明了本文研究的理论价值和实际应用价值,并指出了文章研究的不足,为进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.

【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】：F406.7;F426.6

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