新源牧业公司乳制品项目投资财务分析与评价

发布时间：2018-05-11 22:06

本文选题：乳制品 + 市场分析　；参考：《吉林大学》2014年硕士论文

【摘要】：投资项目的财务分析与评价是进行项目投资决策的重要依据，力求实现投入资金获得最佳经济效益和社会效益，同时在评价的过正中发现项目存在的问题，分析问题成因并提出相应的解决方案。本文以新源牧业乳制品投资项目为研究对象，通过对该项目在乳制品市场和财务评价上的分析说明，对该类乳制品项目进行一个全面的财务分析与市场评价。即在投资前期综合评价该项目的经济效益状况，使企业对未来的投资活动有正确的把握，以确保该项目建设及运营的顺利实施。由于该项目为纯市场竞争类项目，项目的未来市场情况将直接影响项目的未来收益，论文研究的重点是分析乳制品行业市场并构建乳品项目经济评价体系。本文以项目评价的理论和方法为基本工具，以乳品项目为主要研究对象，对项目市场情况展开探讨，并结合项目的特点建立项目经济评价体系，通过该实例对论文提出的方法进一步加以验证。本文结构主要分为四大部分，第一部分为本文绪论，简要介绍了本文的研究背景、意义、内容及方法；第二部分简要介绍了本文研究对象的整体介绍，同时找出该公司及其未来建设项目中存在的问题；第三部分针对第二部分发现的问题，进行详细分析；第四部分，对项目存在的问题进行分析后找出相应的解决方案。通过对新源牧业奶牛繁育及乳品加工的市场分析及经济评价，从而得出所得税前财务内部收益率(全部投资)高于行业基准收益率，其投资回收期低于基准回收期7年的标准。净现值大于零，其余财务指标能够满足行业要求。由此得出项目的赢利能力分析结果较强，认为该项目财务评价中确定的理论指标具有现实的经济意义的。同时对该项目建设存在的风险因素进行判断，分别从项目资金落实及未来项目市场预测为重点分析对象，发现并分析其中存在的问题，并提出相应的解决方法，使项目能够得以顺利建设，并达到预期经济效益。本项目的建成不但可以提高企业自身的经济效益，还将大大推动项目所在地区的乳制品行业和奶牛业发展建设，，为当地农民致富开创了一条新路，也使当地的牧业草地和以前闲置的玉米秸杆得以开发利用，同时还将带动周边地区和相关产业经济的发展，形成新的经济产业链，促进自然资源的合理利用，有利于产业结构的调整。将为振兴吉林省经济、解决下岗职工再就业做出重要贡献。本文的分析结论也对我国乳制品行业提供了一定借鉴意义，为我国乳品行业的健康发展提供了理论依据。
[Abstract]:The financial analysis and evaluation of the investment project is the important basis for the project investment decision. It strives to achieve the best economic and social benefits of the investment funds, and at the same time finds out the problems existing in the project in the middle of the evaluation. Analyze the causes of the problem and put forward the corresponding solutions. This article takes Xinyuan dairy products investment project as the research object, through the analysis on the dairy products market and financial evaluation of this project, carries on the comprehensive financial analysis and the market appraisal to this kind of dairy product project. That is, comprehensive evaluation of the economic benefits of the project in the early stage of investment, so that the enterprise has a correct grasp of the future investment activities, in order to ensure the smooth implementation of the construction and operation of the project. As the project is a pure market competition project, the future market situation of the project will directly affect the future income of the project. The emphasis of this paper is to analyze the dairy industry market and to construct the dairy project economic evaluation system. In this paper, the theory and method of project evaluation are taken as the basic tools, the dairy project as the main research object, the market situation of the project is discussed, and the project economic evaluation system is established according to the characteristics of the project. The proposed method is further verified by this example. The structure of this paper is mainly divided into four parts, the first part is the introduction of this paper, briefly introduces the research background, significance, content and methods of this paper; the second part briefly introduces the overall introduction of the research object. At the same time find out the company and its future construction projects in the existing problems; the third part of the second part of the problems found in detail analysis; the fourth part of the project problems after analysis to find out the corresponding solutions. Through the market analysis and economic evaluation of dairy cattle breeding and dairy processing in Xinyuan animal husbandry, it is concluded that the financial internal return rate (all investment) before income tax is higher than the industry benchmark return rate, and the investment payback period is lower than the standard of the standard payback period of 7 years. Net present value greater than zero, the remaining financial indicators can meet industry requirements. It is concluded that the analysis results of the profitability of the project are strong, and the theoretical indicators determined in the financial evaluation of the project are of practical economic significance. At the same time, the risk factors of the project construction are judged, and the project capital implementation and the future project market forecast are analyzed respectively, and the existing problems are found and analyzed, and the corresponding solutions are put forward. So that the project can be built smoothly, and achieve the expected economic benefits. The completion of the project will not only improve the economic benefits of the enterprises themselves, but will also greatly promote the development and construction of the dairy industry and dairy industry in the area where the project is located, thus opening a new way for local farmers to become rich. It will also enable the development and utilization of the local pastoral grassland and the previously idle corn straw. At the same time, it will also promote the development of the economy in the surrounding areas and related industries, form a new economic and industrial chain, and promote the rational use of natural resources. It is beneficial to the adjustment of industrial structure. Will vitalize Jilin Province economy, solve laid-off worker re-employment to make important contribution. The conclusion of this paper also provides a certain reference for the dairy industry in China, and provides a theoretical basis for the healthy development of the dairy industry in China.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F326.3;F302.6

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