一重集团曲轴锻件技改项目经济评价
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摘要
技术改造是提升企业技术水平、实现工业现代化的重要手段,技术改造投资作为固定资产投资的一种,为社会的发展创造了持续不断的经济增长点。在投资前对技改项目进行科学的可行性研究是加强投资效益管理的重要手段,也是为投资者、决策者提供科学决策的依据。
本文对一重集团曲轴锻件技改项目进行了经济评价,主要是通过市场供需分析、财务分析和风险分析等方法,论证了该项目的可行性。
本文在对一重集团曲轴锻件技改项目经济评价中,综合了项目管理、工程经济学、项目评估、市场营销、财务管理等学科的理论,合理设置分析评价指标体系和选取分析统计数据,重点对项目的财务净现值、内部收益率、投资回收期等财务指标进行了计算和分析,同时对项目进行了盈亏平衡分析和敏感性分析,论证了该项目投资的合理性、可行性。
经过综合分析,该项目市场前景较好、技术先进、财务效益评价可行,项目可行。
As one of the most important methods of improving a corporation's technology standard and achieving industrial modernization, technology restructuring, a kind of investment in fixed assets, has been providing continuous impetus for the development of the whole society. In order to upgrade the investment profitability management, it is of vital importance to carry out scientific feasibility study before making final decisions on investment plan. This study will form a basis for strategic decision making for both investors and decision makers.
In this thesis, economic feasibility assessment has been conducted on the project of technology restructuring of crankshaft forgings for the First Heavy Equipment and Machinery Group. Some of the main research methods applied in this study include: market supply and demand analysis, financial analysis, risk analysis, and so on.
Such theories as project management, engineering economy, project evaluation, and risk analysis have been used in this assessment. Proper system has been set up for choosing evaluation indicators and statistical analytical data. Emphasis has been paid to the calculation and analysis of such financial indicators as net present value of the project, internal profit ratio, the investment return period etc. In the meantime, break-even and sensibility analysis has also been done in order to study the reasonability and feasibility of the investment plan in this project.
According to the comprehensive analysis and assessment, this investment project is feasible considering the prosperous market potential, advanced technology, as well as a positive financial profitability.
本文对一重集团曲轴锻件技改项目进行了经济评价,主要是通过市场供需分析、财务分析和风险分析等方法,论证了该项目的可行性。
本文在对一重集团曲轴锻件技改项目经济评价中,综合了项目管理、工程经济学、项目评估、市场营销、财务管理等学科的理论,合理设置分析评价指标体系和选取分析统计数据,重点对项目的财务净现值、内部收益率、投资回收期等财务指标进行了计算和分析,同时对项目进行了盈亏平衡分析和敏感性分析,论证了该项目投资的合理性、可行性。
经过综合分析,该项目市场前景较好、技术先进、财务效益评价可行,项目可行。
As one of the most important methods of improving a corporation's technology standard and achieving industrial modernization, technology restructuring, a kind of investment in fixed assets, has been providing continuous impetus for the development of the whole society. In order to upgrade the investment profitability management, it is of vital importance to carry out scientific feasibility study before making final decisions on investment plan. This study will form a basis for strategic decision making for both investors and decision makers.
In this thesis, economic feasibility assessment has been conducted on the project of technology restructuring of crankshaft forgings for the First Heavy Equipment and Machinery Group. Some of the main research methods applied in this study include: market supply and demand analysis, financial analysis, risk analysis, and so on.
Such theories as project management, engineering economy, project evaluation, and risk analysis have been used in this assessment. Proper system has been set up for choosing evaluation indicators and statistical analytical data. Emphasis has been paid to the calculation and analysis of such financial indicators as net present value of the project, internal profit ratio, the investment return period etc. In the meantime, break-even and sensibility analysis has also been done in order to study the reasonability and feasibility of the investment plan in this project.
According to the comprehensive analysis and assessment, this investment project is feasible considering the prosperous market potential, advanced technology, as well as a positive financial profitability.
引文
[1]徐宪平,风险投资的风险评价和控制,中国管理科学[J],2001年第4期,75-80;
[2]王勇、陈延辉,项目可行性研究中的问题与对策探讨,建筑经济[J],2007年第2期,75-77;
[3]林文俏,项目投资决策经济分析,中山大学出版社[M],2002,25-46;
[4]王立国,工程项目可行性研究,人民邮电出版社[M],2002,33-38;
[5]Project Management Institute,A Guide to the Project Management Body of(PMBOK Guide),2000 Edition,2001,3-6;
[6]单磊、杨朝军,再投资收益率与价值评估,技术经济与管理研究[J],2002年第5期,18-23;
[7]黄生权,项目评价指标一净现值的扩展,技术经济与管理研究[J],2001年第6期,15-26;
[8]王国玉,投资项目评估学,武汉大学出版社[M],2006,15-22;
[9]Ruskin Anrold M.Eses W Eugene,What Every Engineer Should Know About Project Management,Marcel Dekker[M].2006:33-34;
[10]林琳,项目评价中净现值率法的优缺点,技术经济与管理研究[J],2002年第4期,14-17;
[11]Thomas Buhner:《The Structure of external financing costs and the Economics of scale view》,European Financial Management,VOI.8,No3,2002,35-43;
[12]简德三,项目评估与可行性研究,上海财经大学出版社[M],2004,55-67;
[13]王维才、戴淑芬、肖玉新,投资项目可行性评价与项目管理[M],冶金工业出版社,2001,10-34
[14]李开孟,企业投资项目可行性研究要点,中国投资[J],2007年11月,106-109;
[15]毕星,翟丽,项目管理,复旦大学出版社[M],2000,11-14;
[16]王超,项目决策与管理,中国对外贸易出版社[M],1999,102-109;
[17]张晓丽,关于项目评价中全部投资与自有资金投资的效益分析,中国工程咨询[J],2005年11期;
[18]A.H,Boussabaine and Taha Ella:《Applying fuzzy techniques to cash flow analysis》,Construction Management and Economics(1999)1724.蔡建民,财务管理,立信会计出版社,1997,3-7;
[19]吴文炜,关于项目可行性研究之探讨,云南冶金[J],2002(2),25-28;
[20]赵国杰,《工程经济与项目评价》,天津大学出版社[M],1999,34-39;
[21]国家计委编,建设项目经济评价方法与参考,北京:中国计划出版社,2002,55-92;
[22]石海兵,投资项目策划与可行性研究实务,北京:中国财政经济出版社[M],2002,34-67;
[23]罗园,浅谈项目可行性的财务评价,中国西部科技[J],2005年19期;
[24]王瑶琪,投资项目评估,北京:北京中国金融出版社[M],2001,32-67;
[25]SodiA.Assaf and Bubshait:《The management of construction company overhead costs 》,International Journal of Project Management,19(2004),2-6;
[26]洪军,阳兆祥,《工程经济学》,北京,高等教育出版社[M],2004,146-152;
[27]蒋景楠,佘金凤,庄火林,刘龙官,《工程经济与项目评估》,上海,华东理工大学出版社[M],2004,168-190;
[28]王蔚松,夏建明,《项目评估》,北京清华大学出版社[M],2004,168-185;
[29]王立国,《项目评估理论与实务》,北京,首都经济贸易大学出版社[M],2006,202-204;
[30]黄渝祥,邢爱芳,《工程经济学》,上海,同济大学出版社[M],2005,32-42;
[31]罗园,浅谈项目可行性的财务评价,中国西部科技[J],2005年19期;
[32]我国大型船用曲轴实现国产化,中国职工科技报[J],2007.07.06;
[33]白思俊,现代项目管理,北京,机械工业出版社[M],2002,231-242;
[34]沈建明、王汉功、白思俊,项目风险管理,北京,机械工业出版社[M],2003,68-72;
[35]王勇、方志达,项目可行性研究与评估,北京,中国建筑工业出版社[M],2004,59-146;
[36]荆新、王化成、刘俊彦,财务管理学,北京,中国人民大学出版社[M],2002年,36-51;
[37]贾晓强,可行性研究浅析,甘肃科技[J],2007年5月,143-144;
[38]郭书亮、王俊萍、赵风云,加强项目管理,提高投资效益,河北工业科技[J],2004年第1期,54-55;
[39]王景山,项目投资与管理,北京:机械工业出版社[M],2004,47-49;
[40]张宇,项目评估实务,北京:中国金融出版社[M],2004,149-156;
[41]赵旭红、徐鸿、李泓泽,建设项目财务评价的若干关键问题,经济与社会发展[J],2005年01期;
[42J Jack R.Meredith &.Samuel J.Mantel Jr:Project Management-A Management Approach-3rd edition[J].John Wile &.Sons,Inc.,2005:103-104;
[43]张亚光、梁静国、许国利,建设项目财务评价的若干关键问题,经济师[J],2005年02期;
[44]Robert K.Wysocki,Robert Beck,Jr.and David B.Crane:Effective Project Management-How to Plan,Manage,and Deliver Projects On Time and Within Budget[M].John Wiley& Sons,Inc.,2005:56-57;
[45]国务院国资委统计评价局,企业绩效评价标准值(2007),北京,经济科学出版社[M],2007,105-108
[2]王勇、陈延辉,项目可行性研究中的问题与对策探讨,建筑经济[J],2007年第2期,75-77;
[3]林文俏,项目投资决策经济分析,中山大学出版社[M],2002,25-46;
[4]王立国,工程项目可行性研究,人民邮电出版社[M],2002,33-38;
[5]Project Management Institute,A Guide to the Project Management Body of(PMBOK Guide),2000 Edition,2001,3-6;
[6]单磊、杨朝军,再投资收益率与价值评估,技术经济与管理研究[J],2002年第5期,18-23;
[7]黄生权,项目评价指标一净现值的扩展,技术经济与管理研究[J],2001年第6期,15-26;
[8]王国玉,投资项目评估学,武汉大学出版社[M],2006,15-22;
[9]Ruskin Anrold M.Eses W Eugene,What Every Engineer Should Know About Project Management,Marcel Dekker[M].2006:33-34;
[10]林琳,项目评价中净现值率法的优缺点,技术经济与管理研究[J],2002年第4期,14-17;
[11]Thomas Buhner:《The Structure of external financing costs and the Economics of scale view》,European Financial Management,VOI.8,No3,2002,35-43;
[12]简德三,项目评估与可行性研究,上海财经大学出版社[M],2004,55-67;
[13]王维才、戴淑芬、肖玉新,投资项目可行性评价与项目管理[M],冶金工业出版社,2001,10-34
[14]李开孟,企业投资项目可行性研究要点,中国投资[J],2007年11月,106-109;
[15]毕星,翟丽,项目管理,复旦大学出版社[M],2000,11-14;
[16]王超,项目决策与管理,中国对外贸易出版社[M],1999,102-109;
[17]张晓丽,关于项目评价中全部投资与自有资金投资的效益分析,中国工程咨询[J],2005年11期;
[18]A.H,Boussabaine and Taha Ella:《Applying fuzzy techniques to cash flow analysis》,Construction Management and Economics(1999)1724.蔡建民,财务管理,立信会计出版社,1997,3-7;
[19]吴文炜,关于项目可行性研究之探讨,云南冶金[J],2002(2),25-28;
[20]赵国杰,《工程经济与项目评价》,天津大学出版社[M],1999,34-39;
[21]国家计委编,建设项目经济评价方法与参考,北京:中国计划出版社,2002,55-92;
[22]石海兵,投资项目策划与可行性研究实务,北京:中国财政经济出版社[M],2002,34-67;
[23]罗园,浅谈项目可行性的财务评价,中国西部科技[J],2005年19期;
[24]王瑶琪,投资项目评估,北京:北京中国金融出版社[M],2001,32-67;
[25]SodiA.Assaf and Bubshait:《The management of construction company overhead costs 》,International Journal of Project Management,19(2004),2-6;
[26]洪军,阳兆祥,《工程经济学》,北京,高等教育出版社[M],2004,146-152;
[27]蒋景楠,佘金凤,庄火林,刘龙官,《工程经济与项目评估》,上海,华东理工大学出版社[M],2004,168-190;
[28]王蔚松,夏建明,《项目评估》,北京清华大学出版社[M],2004,168-185;
[29]王立国,《项目评估理论与实务》,北京,首都经济贸易大学出版社[M],2006,202-204;
[30]黄渝祥,邢爱芳,《工程经济学》,上海,同济大学出版社[M],2005,32-42;
[31]罗园,浅谈项目可行性的财务评价,中国西部科技[J],2005年19期;
[32]我国大型船用曲轴实现国产化,中国职工科技报[J],2007.07.06;
[33]白思俊,现代项目管理,北京,机械工业出版社[M],2002,231-242;
[34]沈建明、王汉功、白思俊,项目风险管理,北京,机械工业出版社[M],2003,68-72;
[35]王勇、方志达,项目可行性研究与评估,北京,中国建筑工业出版社[M],2004,59-146;
[36]荆新、王化成、刘俊彦,财务管理学,北京,中国人民大学出版社[M],2002年,36-51;
[37]贾晓强,可行性研究浅析,甘肃科技[J],2007年5月,143-144;
[38]郭书亮、王俊萍、赵风云,加强项目管理,提高投资效益,河北工业科技[J],2004年第1期,54-55;
[39]王景山,项目投资与管理,北京:机械工业出版社[M],2004,47-49;
[40]张宇,项目评估实务,北京:中国金融出版社[M],2004,149-156;
[41]赵旭红、徐鸿、李泓泽,建设项目财务评价的若干关键问题,经济与社会发展[J],2005年01期;
[42J Jack R.Meredith &.Samuel J.Mantel Jr:Project Management-A Management Approach-3rd edition[J].John Wile &.Sons,Inc.,2005:103-104;
[43]张亚光、梁静国、许国利,建设项目财务评价的若干关键问题,经济师[J],2005年02期;
[44]Robert K.Wysocki,Robert Beck,Jr.and David B.Crane:Effective Project Management-How to Plan,Manage,and Deliver Projects On Time and Within Budget[M].John Wiley& Sons,Inc.,2005:56-57;
[45]国务院国资委统计评价局,企业绩效评价标准值(2007),北京,经济科学出版社[M],2007,105-108