M集团果汁项目投资评估研究

发布时间：2018-01-30 09:21

本文关键词： 农业产业化果汁项目绿色健康项目评估投资决策　出处：《天津大学》2014年硕士论文　论文类型：学位论文

【摘要】：扶持农业产业化龙头企业是国家财政支持农村经济发展的重要举措之一，M集团作为河北省选定的农业产业化龙头企业之一，在果汁饮品领域具有一定的技术、资源和人才等优势。为适应市场需求和企业发展需要，M集团拟投资建设30万吨果汁（野生酸枣汁）项目，本文以该项目为研究对象，结合国内外项目投资评估理论，采用“理论分析与实证分析相结合”、“定性分析与定量分析相结合”、“实地调查”等研究方法，，对企业资信，项目的经济效益，项目的环境保护等方面进行项目投资评估研究，以此为农业发展基金的注入提供投资决策参考。经过项目评估研究认为，M集团30万吨果汁项目利用“预蒸渗透提汁技术”，生产工艺技术先进，产品有较强的市场竞争能力；项目的投资收益高、回收快，财务收益预期较好，各项财务盈利性评估指标均超过了同行业的基准盈利水平。农业发展资金的注入，将进一步提高企业经济效益和社会效益，符合国家产业政策和投资方向，也将为投资者带来较高收益，具有良好的投资价值。该项目的建设实施，将使M集团的生产产能和产值实现大幅增长，其野生酸枣汁产品以其原生态、绿色健康的纯天然属性，必将在国内外饮料市场创造崭新的业绩，未来的M集团，将依靠绿色健康的果汁产品，成为利国富民的民族企业品牌。
[Abstract]:Supporting agricultural industrialization leading enterprises is one of the important measures of national finance to support rural economic development. As one of the leading agricultural industrialization enterprises selected in Hebei Province, it has certain technology in the field of fruit juice drinks. In order to meet the needs of the market and the development of enterprises, M Group plans to invest in the construction of 300,000 tons of fruit juice (wild Wild Jujube Juice) project, this paper takes this project as the research object. Combined with the domestic and foreign project investment evaluation theory, "theoretical analysis and empirical analysis combined", "qualitative analysis and quantitative analysis combined", "field investigation" and other research methods, to the enterprise credit. The economic benefit of the project and the environmental protection of the project are studied in order to provide the investment decision reference for the injection of the Agricultural Development Fund. Through the project evaluation and study, it is concluded that the 300,000 ton juice project of the company is advanced in production technology and has strong market competition ability by using "presteam permeation and juice extraction technology". The investment income of the project is high, the recovery is fast, and the financial income is expected to be good. All the financial profitability evaluation indexes exceed the benchmark profit level of the same industry, and the injection of agricultural development funds. It will further improve the economic and social benefits of enterprises, accord with the national industrial policy and investment direction, will also bring higher returns for investors, with good investment value. The construction and implementation of the project will make the production capacity and output value of M Group to achieve a substantial increase, its wild Wild Jujube Juice products with its original ecology, green and healthy nature. The future M Group will depend on the green and healthy juice products and become a national enterprise brand.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F324;F302.6

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