【正文】 20202021合計(jì)營(yíng)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(yíng)費(fèi)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(fèi)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(huì)籍銷(xiāo)售推廣和傭金費(fèi)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(fèi)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(fèi)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(fèi)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(kāi)辦費(fèi)攤銷(xiāo) 2,000,000 　 2,000,000 土地使用權(quán)攤銷(xiāo)（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(xiàng)費(fèi)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(cái)務(wù)費(fèi)用 　 營(yíng)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(jì) 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(chǎng)10年經(jīng)營(yíng)益損分析表 序號(hào)項(xiàng)目名稱2012201320142015201620172018201920202021合計(jì)一經(jīng)營(yíng)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(chǎng)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(huì)籍銷(xiāo)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(huì)費(fèi)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(yíng)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(yíng)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(yíng)費(fèi)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(fèi)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(yíng)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(yíng)業(yè)利潤(rùn) 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(rùn) 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(xiàng)目可行性研究結(jié)論贛州約翰尼項(xiàng)目地塊有著較明顯的優(yōu)勢(shì)：交通條件優(yōu)越；項(xiàng)目處于一個(gè)政府規(guī)劃的特大型風(fēng)景區(qū)內(nèi)，占地面積大，可開(kāi)發(fā)的項(xiàng)目多，選擇余地大；地勢(shì)平緩，開(kāi)發(fā)成本低，土地利用率高；地塊環(huán)繞水庫(kù)，有著優(yōu)美的水景資源。經(jīng)過(guò)對(duì)項(xiàng)目建設(shè)的必要性、市場(chǎng)前景、建設(shè)規(guī)模和方案、財(cái)務(wù)效益等方面的縝密、細(xì)致、科學(xué)、嚴(yán)謹(jǐn)?shù)姆治稣撟C認(rèn)為，本項(xiàng)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(xiàng)目建成后，將取得良好的經(jīng)濟(jì)效益和社會(huì)效益。因此，本項(xiàng)目無(wú)論在經(jīng)濟(jì)效益方面還是社會(huì)效益方面，都是可行的。綜合上述因素，該項(xiàng)目有著極大的開(kāi)發(fā)價(jià)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(chǎng)所有，產(chǎn)權(quán)形式，只有少量為農(nóng)民承包土地，征地相對(duì)簡(jiǎn)單。建議下一部盡快開(kāi)展項(xiàng)目的總體規(guī)劃，在經(jīng)過(guò)政府審批后，即可進(jìn)行第一期的高爾夫球場(chǎng)項(xiàng)目的設(shè)計(jì)及建設(shè)工作。同時(shí)，該項(xiàng)目的建設(shè)具有良好的經(jīng)濟(jì)效益和較好的社會(huì)效益，實(shí)現(xiàn)了經(jīng)濟(jì)效益和社會(huì)效益的均衡發(fā)展。46