【文章內(nèi)容簡介】 .................................................................................55第十四章 資金籌措與使用計劃 ..............................................................................56一、資金籌措 ..........................................................................................................56資本金籌措 .....................................................................................................56債務(wù)資金 .........................................................................................................57二、資金使用計劃 ..................................................................................................57三、籌措方案分析 ..................................................................................................57第十五章 財務(wù)評價 ..................................................................................................58一、財務(wù)評價依據(jù) ..................................................................................................58二、財務(wù)評價范圍 ..................................................................................................58三、財務(wù)評價基礎(chǔ)數(shù)據(jù)與參數(shù)選擇 ......................................................................58選擇原則 .........................................................................................................58財務(wù)基礎(chǔ)數(shù)據(jù)與參數(shù) .....................................................................................58四、*成本費(fèi)用估算（按生產(chǎn)要素法） ................................................................59外購材料消耗費(fèi) .............................................................................................59燃料動力消耗費(fèi) .............................................................................................59工資及福利費(fèi) .................................................................................................59折舊費(fèi) .............................................................................................................59攤銷費(fèi) .............................................................................................................59財務(wù)費(fèi)用 .........................................................................................................60管理費(fèi)用 .........................................................................................................60其他經(jīng)營費(fèi) .....................................................................................................60設(shè)備維修費(fèi) .....................................................................................................60*成本費(fèi)用 .....................................................................................................60五、營業(yè)收入和稅金 ..............................................................................................60營業(yè)收入估算 .................................................................................................60***市****廠改擴(kuò)建******冷藏物流中心項(xiàng)目 項(xiàng)目可行性研究報告*********有限公司 8銷售稅金及附加 .............................................................................................60所得稅 .............................................................................................................60六、利潤與利潤分配 ..............................................................................................61七、財務(wù)報表 ..........................................................................................................61八、財務(wù)評價分析 ..................................................................................................61盈利能力分析 .................................................................................................61償債能力分析 .................................................................................................62財務(wù)生存能力分析 .........................................................................................62九、不確定因素分析 ..............................................................................................62盈虧平衡分析 .................................................................................................62敏感性分析 .....................................................................................................63十、財務(wù)的評價結(jié)論 ..............................................................................................64第十六章 社會效益評價 ..........................................................................................65第十七章 風(fēng)險分析 ..................................................................................................66一、主要風(fēng)險因素識別 ..........................................................................................66二、風(fēng)險因素分析 ..................................................................................................66市場方面風(fēng)險 .................................................................................................66工程技術(shù)風(fēng)險 .................................................................................................66投融資方面風(fēng)險 .............................................................................................66建設(shè)條件風(fēng)險 .................................................................................................67外部環(huán)境風(fēng)險 .................................................................................................67三、防范與降低風(fēng)險對策 ......................................................................................67第十八章 結(jié)論與建議 ..............................................................................................68一、可行性研究結(jié)論 ..............................................................................................68二、建議 ..................................................................................................................68***市****廠改擴(kuò)建******冷藏物流中心項(xiàng)目 項(xiàng)目可行性研究報告*********有限公司 9附表目錄附表：1 建設(shè)投資估算表（不含建設(shè)期利息）………………………………70附表：2 項(xiàng)目*投資使用計劃與資金籌措表…………………………………71附表：31“有項(xiàng)目”*成本及費(fèi)用估算表…………………………………72附表：32“無項(xiàng)目”*成本及費(fèi)用估算表…………………………………73附表：33 固定資產(chǎn)折舊估算表……………………………………………74附表：34 其它（遞延）資產(chǎn)攤銷估算表……………………………………75附表：4 損益與利潤分配表（“有項(xiàng)目”即全廠）……………………………76附