【正文】 噸/年2010000速凍蕨菜噸/年1012000速凍刺五加噸/年58000速凍猴子腿噸/年58000速凍山芹菜噸/年58000速凍洋乳芽噸/年516000速凍東風(fēng)菜噸/年607000速凍東風(fēng)菜桿噸/年58000速凍豆角噸/年3003000速凍玉米18cm噸/年18752400速凍玉米16cm噸/年5002200速凍玉米(等外)噸/年1251200速凍玉米粒噸/年3004800速凍毛豆噸/年4005000速凍南瓜噸/年5006285速凍玉米面水餃噸/年2010000 。產(chǎn)品按增值稅計(jì)稅，稅率為17％，城市維護(hù)建設(shè)稅為5％，教育附加費(fèi)3％。詳見(jiàn)銷售收入及稅金估算表。 成本費(fèi)用估算經(jīng)估算,。詳見(jiàn)總成本費(fèi)用估算表；外購(gòu)材料、燃料及動(dòng)力費(fèi)成本估算表；修理費(fèi)估算表；其它費(fèi)用估算表。財(cái)務(wù)評(píng)價(jià)報(bào)表經(jīng)測(cè)算,正常計(jì)算期平均利潤(rùn)總額(銷售利潤(rùn))。所得稅按33％計(jì)取,。正常年盈余公積金按10％計(jì)取,公益金按5％計(jì)取。詳見(jiàn)財(cái)務(wù)現(xiàn)金流量表、損益和利潤(rùn)分配表、資金來(lái)源與運(yùn)用表、借款償還計(jì)劃表。財(cái)務(wù)評(píng)價(jià)指標(biāo)（1）盈利能力分析項(xiàng)目財(cái)務(wù)內(nèi)部收益率(所得稅前)%資本金收益率%財(cái)務(wù)凈現(xiàn)值(所得稅前)萬(wàn)元投資回收期(所得稅前)年投資利潤(rùn)率%投資利稅率%（2）償債能力分析本項(xiàng)目借款償還的資金來(lái)源:在還款期間將未分配利潤(rùn),折舊費(fèi),攤銷費(fèi)等用來(lái)還款。,含建設(shè)期1年；％計(jì),詳見(jiàn)借款還本付息計(jì)算表。本項(xiàng)目資金來(lái)源及運(yùn)用的情況，資產(chǎn)負(fù)債和所有者權(quán)益的增減變化關(guān)系。詳見(jiàn)資金來(lái)源與運(yùn)用表；資產(chǎn)負(fù)債表。通過(guò)分析表明本項(xiàng)目企業(yè)的資產(chǎn)負(fù)債結(jié)構(gòu)、財(cái)務(wù)變現(xiàn)能力均較理想。二、不確定性分析根據(jù)本項(xiàng)目情況,就固定資產(chǎn)投資,原材料成本,銷售價(jià)格等因素的變化, 對(duì)稅前財(cái)務(wù)內(nèi)部收益率的影響程度進(jìn)行分析。分析情況見(jiàn)敏感性分析表。敏感性分析表變化率10%0+10%固定資產(chǎn)投資%%%銷售價(jià)格%%%原材料成本%%%基本方案%%%從表分析來(lái)看, 銷售價(jià)格影響最敏感,原材料成本次之,固定資產(chǎn)投資影響不太明顯。2盈虧平衡分析以生產(chǎn)能力利用率表示的盈虧平衡點(diǎn):%。計(jì)算結(jié)果表明,%時(shí),企業(yè)就可保本生產(chǎn)。詳見(jiàn)盈虧平衡分析表。盈虧平衡分析表變化率0%25%50%75%100%銷售收入036873611031471固定成本308308308308308總成本3085197309421153（三）財(cái)務(wù)評(píng)價(jià)結(jié)論本項(xiàng)目投產(chǎn)后。項(xiàng)目投資回收期較短,投資回收較快；％,％；％,項(xiàng)目主要經(jīng)濟(jì)指標(biāo)均遠(yuǎn)高于同行業(yè)平均指標(biāo)。敏感性分析表明，項(xiàng)目有一定的抗風(fēng)險(xiǎn)能力。綜合上述情況分析結(jié)果表明,本項(xiàng)目在財(cái)務(wù)上是可行的。 本項(xiàng)目經(jīng)濟(jì)評(píng)價(jià)所采用的原材料價(jià)格，產(chǎn)品的銷售價(jià)格均為市場(chǎng)現(xiàn)行價(jià)格。建議項(xiàng)目投產(chǎn)后，加強(qiáng)市場(chǎng)調(diào)查及企業(yè)管理，根據(jù)市場(chǎng)變化及時(shí)調(diào)整產(chǎn)品結(jié)構(gòu)，以便使企業(yè)興旺發(fā)達(dá)長(zhǎng)久不衰。十七、風(fēng) 險(xiǎn) 分 析（一）項(xiàng)目主要風(fēng)險(xiǎn)因素識(shí)別本項(xiàng)目主要風(fēng)險(xiǎn)因素包括市場(chǎng)方面、融資方面、外部環(huán)境等方面的風(fēng)險(xiǎn)因素。（二）風(fēng)險(xiǎn)程度分析本項(xiàng)目市場(chǎng)方面風(fēng)險(xiǎn)主要來(lái)自市場(chǎng)供求總量的實(shí)際情況與預(yù)測(cè)有偏差，這可能是來(lái)自區(qū)域因素及經(jīng)濟(jì)環(huán)境對(duì)購(gòu)買力的影響；融資方面的風(fēng)險(xiǎn)可能來(lái)自資金來(lái)源不可靠或不及時(shí)；外部環(huán)境方面的風(fēng)險(xiǎn)可能來(lái)自自然環(huán)境、經(jīng)濟(jì)環(huán)境、社會(huì)環(huán)境的影響，還可能涉及政策因素的影響。從我國(guó)現(xiàn)階段經(jīng)濟(jì)發(fā)展的形勢(shì)看，上述風(fēng)險(xiǎn)發(fā)生的可能性不大，屬一般風(fēng)險(xiǎn)，不影響項(xiàng)目的可行性。（三）防范和降低風(fēng)險(xiǎn)對(duì)策任何經(jīng)濟(jì)活動(dòng)都有風(fēng)險(xiǎn)，由于預(yù)測(cè)的不確定性，項(xiàng)目經(jīng)營(yíng)的未來(lái)狀況會(huì)與設(shè)想狀況發(fā)生偏離，因而使投資項(xiàng)目面臨潛在的風(fēng)險(xiǎn)，面對(duì)風(fēng)險(xiǎn)企業(yè)必須采取有效措施降低、規(guī)避、分散或防范風(fēng)險(xiǎn)。對(duì)于可能發(fā)生的重大自然災(zāi)害，本項(xiàng)目應(yīng)采取投保的方式進(jìn)行解決，盡量減少損失；對(duì)于可能發(fā)生的融資問(wèn)題如貸款到位不及時(shí)問(wèn)題，應(yīng)加大公關(guān)協(xié)調(diào)力度，盡力爭(zhēng)取貸款及時(shí)足額到位，同時(shí)，建設(shè)單位要準(zhǔn)備一定數(shù)量的資金，必要時(shí)進(jìn)行墊付，確保本項(xiàng)目能按計(jì)劃如期完成；對(duì)于產(chǎn)品銷售前期由于消費(fèi)者對(duì)產(chǎn)品認(rèn)知不足出現(xiàn)的銷售不旺問(wèn)題，需加大產(chǎn)品宣傳力度，在國(guó)內(nèi)各大的城市設(shè)銷售公司，建立銷售網(wǎng)絡(luò)，還可通過(guò)國(guó)際互聯(lián)網(wǎng)和每年各地方的展銷會(huì)、博覽會(huì)宣傳銷售產(chǎn)品。十八、研究結(jié)論與建議（一）推薦方案的總體描述本項(xiàng)目根據(jù)國(guó)內(nèi)、國(guó)際市場(chǎng)需求情況，結(jié)合原料資源、設(shè)備生產(chǎn)能力等情況，本項(xiàng)目規(guī)模定為年產(chǎn)4188噸速凍綠色食品。該項(xiàng)目的建設(shè)符合黨中央、國(guó)務(wù)院提出的以市場(chǎng)為導(dǎo)向，以食品工業(yè)為龍頭，發(fā)展農(nóng)村產(chǎn)品深加工，帶動(dòng)農(nóng)業(yè)產(chǎn)業(yè)化，實(shí)現(xiàn)農(nóng)工貿(mào)的有機(jī)結(jié)合，對(duì)調(diào)整農(nóng)業(yè)種植結(jié)構(gòu)，提高農(nóng)副產(chǎn)品附加值，實(shí)現(xiàn)農(nóng)民增收，解決好農(nóng)村、農(nóng)業(yè)和農(nóng)民“三農(nóng)”問(wèn)題，全面提高人民的生活質(zhì)量和水平的產(chǎn)業(yè)政策。該項(xiàng)目建成投產(chǎn)后，不僅可充分發(fā)揮當(dāng)?shù)氐馁Y源優(yōu)勢(shì)，而且可以解決剩余勞動(dòng)力的再就業(yè)問(wèn)題，促進(jìn)社會(huì)的穩(wěn)定，變資源優(yōu)勢(shì)為經(jīng)濟(jì)優(yōu)勢(shì)，其經(jīng)濟(jì)效益和社會(huì)效益是十分可觀的。（二）推薦方案的優(yōu)缺點(diǎn)①資源優(yōu)勢(shì)本項(xiàng)目以長(zhǎng)白山純天然綠色山野菜為原料，不含有任何化肥和農(nóng)藥。玉米、豆角、毛豆、南瓜都是由該公司生產(chǎn)基地提供的，嚴(yán)格按照無(wú)公害農(nóng)作物程序生產(chǎn)的。因此產(chǎn)品競(jìng)爭(zhēng)優(yōu)勢(shì)明顯。②營(yíng)銷優(yōu)勢(shì)長(zhǎng)春世紀(jì)天盛實(shí)業(yè)發(fā)展集團(tuán)有限公司下屬長(zhǎng)春中意天盛進(jìn)出口有限責(zé)任公司擁有完善的市場(chǎng)銷售網(wǎng)絡(luò)，建立了操作便捷、分管明確的三級(jí)營(yíng)銷網(wǎng)絡(luò)，由實(shí)戰(zhàn)經(jīng)驗(yàn)豐富的市場(chǎng)營(yíng)銷專家為公司進(jìn)行科學(xué)的市場(chǎng)調(diào)查、市場(chǎng)分析并制定市場(chǎng)戰(zhàn)略。2．存在問(wèn)題本項(xiàng)目存在的問(wèn)題主要是資金來(lái)源不及時(shí)，如果資金到位，項(xiàng)目會(huì)順利建設(shè)。（三）結(jié)論與建議結(jié)論本項(xiàng)目是充分利用當(dāng)?shù)刭Y源和勞動(dòng)力資源優(yōu)勢(shì)及有利條件，促進(jìn)當(dāng)?shù)剞r(nóng)業(yè)、工業(yè)發(fā)展和促進(jìn)企業(yè)進(jìn)一步發(fā)展、拓寬生產(chǎn)經(jīng)營(yíng)之路的好項(xiàng)目。本項(xiàng)目原材料供應(yīng)充足，產(chǎn)品市場(chǎng)廣闊，工藝技術(shù)水平高，生產(chǎn)成本低，經(jīng)濟(jì)效益和社會(huì)效益好，各項(xiàng)指標(biāo)均達(dá)到先進(jìn)水平，這對(duì)促進(jìn)當(dāng)?shù)剞r(nóng)業(yè)、工業(yè)發(fā)展和幫助下崗職工再就業(yè)都有重要意義。承辦單位具有一定的生產(chǎn)管理和經(jīng)營(yíng)經(jīng)驗(yàn)，企業(yè)實(shí)力較強(qiáng)，具有一定的抗風(fēng)險(xiǎn)能力，能保證本項(xiàng)目的順利建設(shè)和生產(chǎn)。本項(xiàng)目投產(chǎn)后，%，%。%，（含建設(shè)期1年）。以上經(jīng)濟(jì)指標(biāo)分析表明，本項(xiàng)目經(jīng)濟(jì)效益較好，投資回收期短，抗風(fēng)險(xiǎn)能力強(qiáng)，各項(xiàng)經(jīng)濟(jì)指標(biāo)較高。綜上所述，本項(xiàng)目是利用當(dāng)?shù)卦腺Y源和勞動(dòng)力資源等有利條件進(jìn)行擴(kuò)大再生產(chǎn)，企業(yè)有一定的經(jīng)濟(jì)基礎(chǔ)和成熟的生產(chǎn)經(jīng)驗(yàn)，是一個(gè)有廣闊前景的好項(xiàng)目，經(jīng)濟(jì)效益和社會(huì)效益明顯。從財(cái)務(wù)評(píng)價(jià)上看。各項(xiàng)指標(biāo)均好于同行業(yè)水平。因此說(shuō)該項(xiàng)目可行。建議①建議加強(qiáng)技術(shù)監(jiān)督和質(zhì)量控制，充分發(fā)揮技術(shù)和設(shè)備的優(yōu)勢(shì)，增強(qiáng)產(chǎn)品的市場(chǎng)競(jìng)爭(zhēng)力；②建議應(yīng)進(jìn)一步進(jìn)行技術(shù)設(shè)備考察，并以招、投標(biāo)的方式進(jìn)行設(shè)備招標(biāo)，以便選用符合擬定生產(chǎn)規(guī)模的生產(chǎn)設(shè)備，達(dá)到合理選用、科學(xué)匹配的目的；③在生產(chǎn)中盡量做到節(jié)能降耗，以降低企業(yè)運(yùn)營(yíng)成本；④在原輔材料及成品運(yùn)輸過(guò)程中，應(yīng)盡量做好運(yùn)輸車輛的調(diào)度與管理工作，使生產(chǎn)運(yùn)輸暢通，人流、物流安排合理；⑤以科技促發(fā)展，在確保產(chǎn)品質(zhì)量穩(wěn)定的前提下，加快研制開(kāi)發(fā)新產(chǎn)品的速度，使產(chǎn)品在市場(chǎng)上具有較強(qiáng)的競(jìng)爭(zhēng)力；⑥對(duì)市場(chǎng)要做進(jìn)一步調(diào)研，廣開(kāi)銷售渠道，加大市場(chǎng)營(yíng)銷力度，率先占領(lǐng)市場(chǎng)，力爭(zhēng)在市場(chǎng)競(jìng)爭(zhēng)中占據(jù)主動(dòng)；⑦盡早落實(shí)本項(xiàng)目所需資金，以便產(chǎn)品早日投產(chǎn)，發(fā)揮其社會(huì)和經(jīng)濟(jì)效益；⑧本項(xiàng)目進(jìn)行期間，抓緊對(duì)所需工程技術(shù)人員和職工進(jìn)行招聘，并按計(jì)劃進(jìn)行培訓(xùn)，以確保項(xiàng)目的順利實(shí)施；⑨項(xiàng)目投產(chǎn)以后，建設(shè)單位應(yīng)加強(qiáng)內(nèi)部科學(xué)管理，盡量降低成本，使企業(yè)擁有更大范圍的調(diào)控價(jià)格能力。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 Spor