【作者】 李萍；

【导师】 纪玉俊；

【作者基本信息】 中国海洋大学 ， 项目管理， 2011， 硕士

【摘要】 在当今快速多变的市场环境下,人们越来越多的开始中重视投资项目的经济效益分析。投资效益分析是项目可行性研究的重要组成部分,也是实现项目投资决策科学化、规范化、民主化、法制化的重要手段。目前,随着人们生活水平质量的提高,现代快节奏生活之需要,消费习惯和消费观念向高品质、健康、方便的冷冻分割肉制品和熟肉制品转变,投资肉鸡深加工项目,高起点、高标准发展肉鸡深加工产品,符合市场需求及发展方向、符合国家产业及环保政策。为避免投资决策的盲目性,有必要对项目投资进行科学地效益分析,规避风险,强化项目管理。本文综合运用了理论分析与案例分析相结合的方法,结合亚太中慧肉鸡深加工项目实际,运用可行性研究的一般理论对项目的市场背景、区域市场状况、投资优势进行了全面的分析。在此基础之上,采取定性分析及定量分析相结合的方法对项目进行经济可行性分析及投资效益分析,预测本项目经济上的是否合理、财务上是否盈利,明确项目开发是否可行,并得出结论,从而有效避免或减少投资损失。本文包括七部分内容：一是绪论,主要介绍选题的来源依据及意义,阐述了国内外关于项目投资效益分析的相关文献综述,并确定了本文的研究思路和方法；二是理论概述,介绍项目投资效益分析的相关理论与方法,主要阐述投资效益分析的概念及内容、侧重点和决策依据、程序和方法等内容,为项目的投资效益分析和评价提供理论基础及构架；三是项目概况及市场分析,对亚太中慧肉鸡深加工项目的建设条件、建设方案、实施计划及进度、市场分析与预测等基本情况了分析：四是项目财务评价相关数据测算,主要介绍了本项目的投资估算和资金筹措,以及相关的财务数据测算,编制投资估算表；五是项目投资的财务效益分析,本部分在第四部分基本财务数据测算的基础上,计算和分析了相应的财务盈利能力指标指标,并通过盈亏平衡分析、敏感性分析对项目可能承受的风险程度进行了判断,从而确定项目在经济上是否具有可靠性；六是项目投资的环境和社会影响分析,主要从环境影响和社会影响两方面来着重分析投资肉鸡深加工项目对宏观环境的影响。最后,在以上分析的基础上,得出结论并提出相关建议,对全文进行总结。更多还原

【Abstract】 In today’s fast-changing market environment, the economic benefit analysis of investment projects more and more people’s attention. Investment benefit analysis is an important component of project feasibility study, as well as scientific and standardized project investment decision, democratization and legalization of the important means. At present, with the improvement of people’s living quality, modern fast-paced life needs, consumption habits and consumer attitudes to high-quality, healthy, convenient frozen cuts of meat products, and cooked meat products change investment broiler processing, development of high starting point, high standard broiler processing, in line with market needs and development, in line with national industrial and environmental policies. To avoid blind investment decisions, it is necessary to scientifically project investment benefit analysis, avoid risks, strengthen project management.This article comprehensive use of the combination of theoretical analysis and case study methods, combined with the Asia-Pacific hui in broiler processing actual, of using the general theory of the feasibility study for the project market background, regional market conditions, conducted a comprehensive analysis of investment advantage. On this basis, combining qualitative and quantitative analysis method to analysis of economic feasibility and benefit analysis of investment project, predict whether this project economically reasonable, whether the financial profit, clear project development is feasible, and concluded that, so as to effectively prevent or reduce loss of investmentThis article including seven part content:a is introduction, main describes topics of sources pursuant to and the significance, explained has at home and abroad on project investment benefit analysis of related literature summary of and determine has this article of research thought and method; second is theory overview, describes project investment benefit analysis of related theory and method, main explained investment benefit analysis of concept and the content, and focus and decision pursuant to, and program and method, content, for project of investment benefit analysis and evaluation provides theory Foundation and the framework; three is project overview and the market analysis, on Asia-Pacific in the Hui broiler processing project of construction conditions, and construction programme, and implementation plan and the progress, and market analysis and forecast, basic situation has analysis; Four is project financial evaluation related data calculation, main describes has this project of investment estimates and funds financing, and related of financial data calculation, prepared investment estimates table; five is project investment of financial benefit analysis, this part in fourth Department min basic financial data calculation of Foundation Shang, calculation and analysis has corresponding of financial profit ability index index, and by profit and loss balance analysis, and sensitivity analysis on project may bear of risk degree for has judgment, to determine project in economic Shang is has reliability; Six are environmental and social impact analysis of project investment, primarily from both the environmental and social impact analysis to focus on investment in broiler processing impact on macro-environment.Finally, on the basis of the above analysis, conclusions and make relevant recommendations, summary of the full text.更多还原