【正文】 20202021合計營業(yè)成本 3,000,000 3,090,000 3,182,700 3,278,181 3,376,526 3,477,822 3,582,157 3,689,622 3,800,310 3,914,320 34,391,638 經(jīng)營費用 11,311,440 12,591,432 14,118,178 15,614,392 16,332,434 16,322,678 16,950,388 16,888,475 18,152,754 18,717,415 156,999,585 工資費用 3,600,000 3,708,000 3,819,240 3,933,817 4,051,832 4,173,387 4,298,588 4,427,546 4,560,372 4,697,183 41,269,966 會籍銷售推廣和傭金費用 224,000 394,240 596,288 775,174 787,100 649,358 634,927 634,927 576,197 528,180 5,800,392 日常費用 2,433,145 3,434,897 4,648,355 5,851,105 6,439,207 6,445,639 6,962,578 6,771,707 7,961,891 8,437,756 59,386,278 固定資產(chǎn)折舊費用 5,054,295 5,054,295 5,054,295 5,054,295 5,054,295 5,054,295 5,054,295 5,054,295 5,054,295 5,054,295 50,542,950 管理費用 3,935,825 2,321,114 2,787,829 3,250,425 3,476,618 3,479,092 3,677,914 3,604,503 4,062,266 4,245,291 34,840,876 開辦費攤銷 2,000,000 　 2,000,000 土地使用權(quán)攤銷（土地租金） 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 10,000,000 辦公、差旅、交通、通訊等各項費用 935,825 1,321,114 1,787,829 2,250,425 2,476,618 2,479,092 2,677,914 2,604,503 3,062,266 3,245,291 22,840,876 財務費用 　 營業(yè)稅金 2,058,815 2,906,451 3,933,223 4,950,935 5,448,560 5,454,002 5,891,412 5,729,906 6,736,984 7,139,640 50,249,927 合計 20,306,080 20,908,997 24,021,929 27,093,933 28,634,138 28,733,594 30,101,871 29,912,505 32,752,315 34,016,665 276,482,027 贛州約翰尼18洞高爾夫球場10年經(jīng)營益損分析表 序號項目名稱2012201320142015201620172018201920202021合計一經(jīng)營收入 18,716,500 26,422,284 35,756,573 45,008,500 49,532,360 49,581,835 53,558,289 52,090,052 61,245,312 64,905,816 456,817,521 1球場收入 12,202,500 14,847,064 18,116,485 21,884,087 25,685,821 29,341,005 33,400,928 37,340,449 42,188,729 46,914,588 281,921,656 2會籍銷售收入 6,400,000 11,264,000 17,036,800 22,147,840 22,488,576 18,553,075 18,140,785 12,471,789 16,462,762 15,090,865 160,056,493 3會費收入 114,000 311,220 603,288 976,572 1,357,964 1,687,755 2,016,576 2,277,814 2,593,821 2,900,363 14,839,373 二經(jīng)營成本 18,247,265 18,002,546 20,088,706 22,142,998 23,185,578 23,279,592 24,210,460 24,182,599 26,015,330 26,877,025 226,232,099 1營業(yè)成本 3,000,000 3,090,000 3,182,700 3,278,181 3,376,526 3,477,822 3,582,157 3,689,622 3,800,310 3,914,320 34,391,638 2經(jīng)營費用 11,311,440 12,591,432 14,118,178 15,614,392 16,332,434 16,322,678 16,950,388 16,888,475 18,152,754 18,717,415 156,999,585 3管理費用 3,935,825 2,321,114 2,787,829 3,250,425 3,476,618 3,479,092 3,677,914 3,604,503 4,062,266 4,245,291 34,840,876 三營業(yè)稅金 2,058,815 2,906,451 3,933,223 4,950,935 5,448,560 5,454,002 5,891,412 5,729,906 6,736,984 7,139,640 50,249,927 四營業(yè)利潤 1,589,580 5,513,286 11,734,644 17,914,567 20,898,222 20,848,241 23,456,418 22,177,547 28,492,997 30,889,151 180,335,494 五所得稅 1,378,322 2,933,661 4,478,642 5,224,556 5,212,060 5,864,104 5,544,387 7,123,249 7,722,288 45,481,269 六凈利潤 1,589,580 4,134,965 8,800,983 13,435,925 15,673,667 15,636,181 17,592,313 16,633,160 21,369,748 23,166,863 134,854,226 第十章 項目可行性研究結(jié)論贛州約翰尼項目地塊有著較明顯的優(yōu)勢：交通條件優(yōu)越；項目處于一個政府規(guī)劃的特大型風景區(qū)內(nèi)，占地面積大，可開發(fā)的項目多，選擇余地大；地勢平緩，開發(fā)成本低，土地利用率高；地塊環(huán)繞水庫，有著優(yōu)美的水景資源。經(jīng)過對項目建設(shè)的必要性、市場前景、建設(shè)規(guī)模和方案、財務效益等方面的縝密、細致、科學、嚴謹?shù)姆治稣撟C認為，本項目建設(shè)是必要的，建設(shè)方案是可行的，建設(shè)規(guī)模是適宜的。項目建成后，將取得良好的經(jīng)濟效益和社會效益。因此，本項目無論在經(jīng)濟效益方面還是社會效益方面，都是可行的。綜合上述因素，該項目有著極大的開發(fā)價值和必要，位置及相關(guān)條件俱佳，且地塊產(chǎn)權(quán)為農(nóng)場所有，產(chǎn)權(quán)形式，只有少量為農(nóng)民承包土地，征地相對簡單。建議下一部盡快開展項目的總體規(guī)劃，在經(jīng)過政府審批后，即可進行第一期的高爾夫球場項目的設(shè)計及建設(shè)工作。同時，該項目的建設(shè)具有良好的經(jīng)濟效益和較好的社會效益，實現(xiàn)了經(jīng)濟效益和社會效益的均衡發(fā)展。46