【正文】 10013105 120 300 14105 120 15105 120 表131（續(xù)） 綜合收入估算表（單位：萬(wàn)元）年份別墅收入索道收入會(huì)議住宿餐飲影視基地收入出租門(mén)店收入其他收入總計(jì)123456789101112131415總成本包括經(jīng)營(yíng)成本、折舊、攤銷(xiāo)等費(fèi)用。經(jīng)營(yíng)成本包括原材料、燃料、工資及福利、社會(huì)保險(xiǎn)費(fèi)、車(chē)輛、建筑物及設(shè)備維修費(fèi)、銷(xiāo)售費(fèi)用和管理費(fèi)用等。其中原材料、燃料等消耗主要參考省內(nèi)類(lèi)似景區(qū)的成本水平確定。景區(qū)擴(kuò)建完成后需新增員工人數(shù)600人，其中第一年新增員工100人，年均工資10000；第二年新增員工200人，年均工資12000元；第三年新增員工300人，年均工資14000元。%.2%.3%計(jì)；銷(xiāo)售費(fèi)用按收入的8%計(jì)算；管理費(fèi)用按銷(xiāo)售收入的5%計(jì)；旅游項(xiàng)目直接費(fèi)按收入的30%35%計(jì)算；餐飲及其他項(xiàng)目成本按其收入的30%35%計(jì)算。 其它費(fèi)用項(xiàng)目核算項(xiàng)目固定資產(chǎn)投資中，建筑工程費(fèi)、設(shè)備購(gòu)置費(fèi)及裝修費(fèi)進(jìn)入固定資產(chǎn)原值，其它進(jìn)入遞延資產(chǎn)原值；預(yù)備費(fèi)用按比例分別攤?cè)牍潭ㄙY產(chǎn)和遞延資產(chǎn)原值中。固定資產(chǎn)均采用平均年限法分類(lèi)折舊，房屋建筑物折舊按30年計(jì)算；室內(nèi)裝修按3年計(jì)算折舊；設(shè)備按8年計(jì)算折舊；以上各項(xiàng)殘值率取5%（固定資產(chǎn)折舊詳見(jiàn)附表3）。無(wú)形資產(chǎn)及其遞延資產(chǎn)按10年平均攤銷(xiāo)（無(wú)形資產(chǎn)及遞延資產(chǎn)攤銷(xiāo)見(jiàn)附表4）。（見(jiàn)附表5）。 利潤(rùn)總額及分配營(yíng)業(yè)稅按旅游收入的5%估算；城市維護(hù)建設(shè)稅、教育費(fèi)附加、價(jià)格調(diào)控基金分別按營(yíng)業(yè)稅的5%、3%、%估算（營(yíng)業(yè)稅金及附加估算見(jiàn)附表6）。所得稅按利潤(rùn)總額的25%提，盈余公積金按稅后利潤(rùn)的15%計(jì)提（利潤(rùn)總額及分配見(jiàn)附表7）。 財(cái)務(wù)盈利能力分析%，%。 償債能力本項(xiàng)目計(jì)劃從銀行貸款5000萬(wàn)元，用于酒店、賓館等盈利項(xiàng)目建設(shè)，%計(jì)算，（還本付息估算見(jiàn)附表8）。 財(cái)務(wù)內(nèi)部收益率、財(cái)務(wù)凈現(xiàn)值、投資回收期%，%，均大于行業(yè)基準(zhǔn)收益率10%；財(cái)務(wù)凈現(xiàn)值（Ic＝10%），均大于零。,（見(jiàn)附表9）。以上分析表明，該項(xiàng)目在財(cái)務(wù)上是可行的。 資金來(lái)源與運(yùn)用本項(xiàng)目從第3年起各年能收支平衡，（見(jiàn)附表10）。從項(xiàng)目運(yùn)營(yíng)年開(kāi)始資產(chǎn)負(fù)債率為很小；項(xiàng)目流動(dòng)比率大于200%，速動(dòng)比率大于100%，表明本項(xiàng)目財(cái)務(wù)清償能力及償還借款的能力較強(qiáng)（見(jiàn)附表11）。 風(fēng)險(xiǎn)分析財(cái)務(wù)風(fēng)險(xiǎn)是公司在經(jīng)營(yíng)過(guò)程當(dāng)中客觀存在的，它會(huì)給公司的生存和發(fā)展引發(fā)如資金短缺、盈利能力下降等一系列問(wèn)題。財(cái)務(wù)風(fēng)險(xiǎn)主要表現(xiàn)為投資風(fēng)險(xiǎn)。該項(xiàng)目投資規(guī)模較大，如果景區(qū)不能按規(guī)劃預(yù)期投入運(yùn)營(yíng)，或不能按規(guī)劃要求達(dá)到應(yīng)有的游客規(guī)模，則可能面臨著資金回收風(fēng)險(xiǎn)。防范措施：首先要對(duì)投資項(xiàng)目進(jìn)行客觀分析，合理設(shè)置景觀項(xiàng)目，加快工程進(jìn)度爭(zhēng)取早日完工；其次，加強(qiáng)市場(chǎng)營(yíng)銷(xiāo)工作，積極開(kāi)拓市場(chǎng)，擴(kuò)大市場(chǎng)客源；第三，增加旅游互動(dòng)項(xiàng)目，擴(kuò)大收入來(lái)源。 開(kāi)發(fā)運(yùn)作風(fēng)險(xiǎn)景區(qū)觀光、度假、影視基地項(xiàng)目對(duì)公司經(jīng)營(yíng)業(yè)績(jī)和持續(xù)經(jīng)營(yíng)能力具有重要的影響，一方面，如果這些項(xiàng)目沒(méi)有特色，可能會(huì)導(dǎo)致游客少，旅游吸引力不強(qiáng)；另一方面，如果旅游項(xiàng)目開(kāi)發(fā)過(guò)度，可能會(huì)造成自然環(huán)境和旅游資源惡化，也會(huì)降低對(duì)游客的吸引力，從而直接影響公司的經(jīng)營(yíng)狀況。防范措施：公司應(yīng)在景區(qū)開(kāi)發(fā)過(guò)程中，堅(jiān)持開(kāi)發(fā)與保護(hù)兼顧的原則，一方面對(duì)旅游資源進(jìn)行科學(xué)開(kāi)發(fā)，另一方面要充分尊重和保護(hù)當(dāng)?shù)氐淖匀痪坝^和人文景觀，不斷增強(qiáng)景區(qū)對(duì)游客的吸引力，從而為公司經(jīng)營(yíng)業(yè)績(jī)的穩(wěn)定增長(zhǎng)和長(zhǎng)期可持續(xù)發(fā)展戰(zhàn)略的實(shí)現(xiàn)創(chuàng)造良好的市場(chǎng)環(huán)境。市場(chǎng)競(jìng)爭(zhēng)的主要來(lái)自省內(nèi)類(lèi)似文化觀光游覽景區(qū)的競(jìng)爭(zhēng)，如綿山景區(qū)、五臺(tái)山景區(qū)等的競(jìng)爭(zhēng)。防范措施：加大宣傳和推廣的力度，提升本景區(qū)開(kāi)發(fā)的知名度。公司還應(yīng)組建一支高效營(yíng)銷(xiāo)隊(duì)伍，積極拓展省內(nèi)、省外市場(chǎng)，重點(diǎn)建立省內(nèi)目標(biāo)市場(chǎng)的聯(lián)絡(luò)網(wǎng)點(diǎn)，降低旅市場(chǎng)風(fēng)險(xiǎn)。第十四章 結(jié)論和建議 根據(jù)對(duì)相關(guān)項(xiàng)目市場(chǎng)和盂縣獨(dú)特的文化資源優(yōu)勢(shì)分析預(yù)測(cè)，以及本項(xiàng)目具體情況分析，本報(bào)告通過(guò)分析、計(jì)算和論證，認(rèn)為擬建工程項(xiàng)目順應(yīng)了藏山旅游風(fēng)景區(qū)開(kāi)發(fā)總體規(guī)劃和山西旅游景區(qū)長(zhǎng)期發(fā)展目標(biāo)，又充分考慮了項(xiàng)目與景區(qū)環(huán)境和各種社會(huì)因素以及同景區(qū)總體規(guī)劃的協(xié)調(diào)，其經(jīng)過(guò)比選最終確定的建設(shè)方案比較合理，建設(shè)條件具備。同時(shí)，項(xiàng)目具有一定的競(jìng)爭(zhēng)優(yōu)勢(shì)，雖然該項(xiàng)目投資金額較大，但藏山旅游風(fēng)景區(qū)豐富的旅游開(kāi)發(fā)和管理經(jīng)驗(yàn)，都將確保該項(xiàng)目建設(shè)的順利進(jìn)行和如期竣工。財(cái)務(wù)評(píng)價(jià)結(jié)果顯示在財(cái)務(wù)分析上是可行的。本項(xiàng)目還款資金來(lái)源由利潤(rùn)和折舊構(gòu)成，（含建設(shè)期1年），項(xiàng)目有較強(qiáng)的償債能力。本項(xiàng)目同時(shí)還具有較大的社會(huì)效益，該項(xiàng)目的建設(shè)對(duì)于加快盂縣早日實(shí)現(xiàn)“國(guó)際更具知名度、國(guó)內(nèi)最具影響力的晉商文化旅游中心城市”經(jīng)濟(jì)社會(huì)發(fā)展戰(zhàn)略目標(biāo)、完善盂縣藏山國(guó)際化旅游城市功能的整體構(gòu)想和促進(jìn)項(xiàng)目周邊地區(qū)環(huán)境發(fā)展均具有重要的意義?？傊?，本報(bào)告認(rèn)為 項(xiàng)目建設(shè)方案可行，經(jīng)濟(jì)合理，而且還能帶來(lái)較大的社會(huì)效益，建議有關(guān)方面積極支持和幫助，以利項(xiàng)目早日形成并發(fā)揮預(yù)期的經(jīng)濟(jì)社會(huì)效益。把握商機(jī)由于本項(xiàng)目具有較高的經(jīng)濟(jì)效益，是一個(gè)良好的投資機(jī)遇，所以建議項(xiàng)目投資方一定要爭(zhēng)取時(shí)間，加快項(xiàng)目開(kāi)發(fā)建設(shè)的進(jìn)度，尤其要加快開(kāi)發(fā)前期工作的進(jìn)度，使得整個(gè)開(kāi)發(fā)建設(shè)按計(jì)劃、有步驟順利進(jìn)行，產(chǎn)品按預(yù)期要求及時(shí)投放市場(chǎng)。強(qiáng)化管理由于本項(xiàng)目投資管理難度較大，建議投資方按國(guó)際慣例，聘用專(zhuān)業(yè)化的項(xiàng)目管理公司，制定嚴(yán)格的項(xiàng)目投資實(shí)施計(jì)劃，樹(shù)立強(qiáng)烈的精品意識(shí)，力爭(zhēng)低成本、高質(zhì)量地把“盂縣藏山風(fēng)情園、酒店、游覽索道”建設(shè)成為一流的一體化工程。加強(qiáng)營(yíng)銷(xiāo)和市場(chǎng)推廣項(xiàng)目?jī)r(jià)格和食宿實(shí)現(xiàn)率對(duì)其贏利能力有較大影響，建議項(xiàng)目投資方務(wù)必重視項(xiàng)目前期的營(yíng)銷(xiāo)工作，保證各項(xiàng)資金的如期到位。嚴(yán)格控制建設(shè)投資規(guī)模的成本開(kāi)支在項(xiàng)目收益水平出現(xiàn)大幅增長(zhǎng)可能性不大的前提下，控制好建設(shè)投資規(guī)模和未來(lái)的成本費(fèi)用是建設(shè)及經(jīng)營(yíng)過(guò)程中應(yīng)該加以充分強(qiáng)調(diào)的內(nèi)容。加強(qiáng)協(xié)調(diào)工作本項(xiàng)目早日順利完工對(duì)盂縣尤其是商貿(mào)娛樂(lè)核心地帶具有極大的促進(jìn)作用，因此建議盡量爭(zhēng)取各級(jí)政府部門(mén)和投融資機(jī)構(gòu)的支持和幫助。同時(shí)，應(yīng)該盡量與土地轉(zhuǎn)讓方、周邊地區(qū)做好溝通，以可能地減少和消除各種偶然因素對(duì)項(xiàng)目的不利影響。g an employment tribunal claimEmployment tribunals sort out disagreements between employers and employees.You may need to make a claim to an employment tribunal if: you don39。t agree with the disciplinary action your employer has taken against you your employer dismisses you and you think that you have been dismissed unfairly.For more information about dismissal and unfair dismissal, seeDismissal.You can make a claim to an employment tribunal, even if you haven39。tappealedagainst the disciplinary action your employer has taken against you. However, if you win your case, the tribunal may reduce any pensation awarded to you as a result of your failure to appeal.Remember that in most cases you must make an application to an employment tribunal within three months of the date when the event you are plaining about happened. If your application is received after this time limit, the tribunal will not usually accept it.If you are worried about how the time limits apply to you, take advice from one of the organisations listed underFurther help.Employment tribunals are less formal than some other courts, but it is still a legal process and you will need to give evidence under an oath or affirmation.Most people find making a claim to an employment tribunal challenging. If you are thinking about making a claim to an employment tribunal, you should get help straight away from one of the organisations listed underFurther help.If you are being represented by a solicitor at the tribunal, they may ask you to sign an agreement where you pay their fee out of your pensation if you win the case. This is known as adamagesbased agreement. In England and Wales, your solicitor can39。t charge you more than 35% of your pensation if you win the case.If you are thinking about signing up for a damagesbased agreement, you should make sure you39。re clear about the terms of the agreement. It might be best to get advice from an experienced adviser, for example, at a Citizens Advice Bureau. To find your nearest CAB, including those that give advice by , click onnearest CAB.For more information about making a claim to an employment tribunal, seeEmployment tribunals.The (lack of) air up there Watch mCayman Islandsbased Webb, the head of Fifa39。s antiracism taskforce, is in London for the Football Association39。s 150th anniversary celebrations and will attend City39。s Premier League match at Chelsea on Sunday.I am going to be at the match tomorrow and I have asked to meet Yaya Toure, he told BBC Sport.For me it39。s about how he felt and I would like to speak to him first to find out what his experience was.Uefa hasopened disciplinary proceedings against CSKAfor the racist behaviour of their fans duringCity39。s 21 win.Michel Platini, president of European football39。s governing body, has also ordered an immediate investigation into the referee39。s actions.CSKA said they were surprised and