is responsible for Organization training, and implementation, and check; 12, master workshops annual economic indicators of implementation, reporting to financial health on a regular basis; 13, is responsible for the daily oversight in the allocation and use of funds; 14, responsible for all Department statistics, collecting, sorting, reporting of accounting reports; 15, the company responsible for the supervision of the Treasury, including the \d grade\y, a library of materials, products for regular inventory handling, sampling, storage monitoring, the picking work, and provide the inventory report, and make the appropriate accounting treatment; 16, responsible for waste and recycling, transportation and settlement; 17, is responsible for all product sales accounting functions; 18, responsible for the company's raw materials, auxiliary materials, account management; 19, is responsible for the flow of control of all assets of the company, according to the changes in accounting treatment offixed assets and assets to the departments responsible for clearing, settlement and asset monthly report submitted to the asset management section of the Finance Department of the company organized on a company-wide special inspection of asset management; 20, according to the company's business activities, monthly projects involved in the business activities of the company (including expenses, business management, cost control, cash flow, revenue, etc) financial analysis, provide a basis for decisions for the company, the business of the company responsible for monitoring, forecasting and risk analysis; 21, responsible for the settlement of transactions with the Bank; 22, is 利润 18万方*（330-282.8）=849.6万元 据此估算，该项目可通过2.5-3年时间收回投资，（考虑到项目启动和打开市场所需时间）。当然，市场得到有效拓展后占有率会大大超过10%，并且可以预见未来几年目标市场的需求量会达到250-300万方；因此该项目的前景会更加明朗。 四、 项目风险评估

该项目可能存在的风险主要是：一、目标市场即南溪、江安、长宁和罗龙工业园区等的混凝土需求萎缩。二、原辅料成本特别是原材料成本增加导致单方利润降低。

目标市场得混凝土需求量取决于城市建设的规划、进程，也受到沿江经济带开发力度的影响；在可以预见的3-5年内可以确信宜宾市的城市建设规划不会发生重大的调整，更不会出现反复。宜宾市地处西部，城市建设严重落后于东部地区，且在省内也属发展比较落后的，城市基础建设明显滞后于本市的经济发展水平，所以市政府出台了城市发展建设的“双百”规划，这对我市的建筑产业是一个重大的利好。沿江经济带的规划是我市和四川省的重点项目，也必将带来沿岸城镇和工业园区的大发展。因此，可以预期未来几年内目标市场得混凝土需求会进一步增加，市场需求风险较低。

该项目地处下场镇临处长江，砂石原材料来源广，运输距离短，即使市场有所波动所受影响幅度也相对较小。并且也可以通过河当地材料供应商签订长期供应合同来规避部分风险(和当地材料供应商也有接触并达成意向协议)。因此，材料成本上升的风险虽然客观存在，但

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is responsible for Organization training, and implementation, and check; 12, master workshops annual economic indicators of implementation, reporting to financial health on a regular basis; 13, is responsible for the daily oversight in the allocation and use of funds; 14, responsible for all Department statistics, collecting, sorting, reporting of accounting reports; 15, the company responsible for the supervision of the Treasury, including the \d grade\y, a library of materials, products for regular inventory handling, sampling, storage monitoring, the picking work, and provide the inventory report, and make the appropriate accounting treatment; 16, responsible for waste and recycling, transportation and settlement; 17, is responsible for all product sales accounting functions; 18, responsible for the company's raw materials, auxiliary materials, account management; 19, is responsible for the flow of control of all assetof the company, according to the changes in accounting treatment offixed assets and assets to the departments responsible for clearing, settlement and asset monthly report submitted to the asset management section of the Finance Department of the company organized on a company-wide special inspection of asset management; 20, according to the company's business activities, monthly projects involved in the business activities of the company (including expenses, business management, cost control, cash flow, revenue, etc) financial analysis, provide a basis for decisions for the company, the business of the company responsible for monitoring, forecasting and risk analysis; 21, responsible for the settlement of transactions with the Bank; 22, is有地利优势且也可通过前期安排得到预防，该风险因素也比较低。 五、 资金来源

拟投入1900万元资金中股东自筹资金1000万元，（也即注册资金1000万元）已经落实，另外约有900万元通过银行贷款和设备融资的方式来实现（已和三一、中联等设备供应商达成意向性协议） 六、 项目启动和进度安排

力争在2012年10月前完成项目的申报工作，一旦立项通过，即着公司的组织（设备及人员组织）及预拌混凝土三级资质的申报，同时进行项目用地的申报工作，以上两项工作力争在三个月内完成。在预拌混凝土资质和项目用地得到落实之后，两个月内完成项目的基础建设、设备的安装调试和人员的培训工作，投入试生产并尽快组织项目环评综合验收，项目验收合格后正式投产。 七、 项目综合效益评价

下场镇设立年产60万立方米预拌混凝土项目，国家政策支持，行业前景乐观，市场需求明确，企业自筹资金落实。该项目如实施将为社会增加就业岗位，为国家创造税收；并且该项目更兼有良好的社会效益，有利资源和环境保护，有利创建更加和谐的城市文明。 综合来看，该项目是切实可行的。

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is responsible for Organization training, and implementation, and check; 12, master workshops annual economic indicators of implementation, reporting to financial health on a regular basis; 13, is responsible for the daily oversight in the allocation and use of funds; 14, responsible for all Department statistics, collecting, sorting, reporting of accounting reports; 15, the company responsible for the supervision of the Treasury, including the \d grade\y, a library of materials, products for regular inventory handling, sampling, storage monitoring, the picking work, and provide the inventory report, and make the appropriate accounting treatment; 16, responsible for waste and recycling, transportation and settlement; 17, is responsible for all product sales accounting functions; 18, responsible for the company's raw materials, auxiliary materials, account management; 19, is responsible for the flow of control of all assets of the company, according to the changes in accounting treatment offixed assets and assets to the departments responsible for clearing, settlement and asset monthly report submitted to the asset management section of the Finance Department of the company organized on a company-wide special inspection of asset management; 20, according to the company's business activities, monthly projects involved in the business activities of the company (including expenses, business management, cost control, cash flow, revenue, etc) financial analysis, provide a basis for decisions for the company, the business of the company responsible for monitoring, forecasting and risk analysis; 21, responsible for the settlement of transactions with the Bank; 22, is 贵计划书如仅用于政府部门的申报材料的话，已比较全面。如作为投资者决策材料的话，有以下几点意见供大家探讨：

一、 项目投资前景乐观，但对可能会出现的困难预计是否进一步了

解?

1、宜宾市场确实不小，但其受规划开发进度、整体房地产市场兴衰、政府基本建设投资力度、政府财政支持等多方面因素的影响，对全市未来5-10年内建设大体量有没有充分评估；对1-5年内发改准备立项目、已立项项目有多少是否了解；对现在已取得施工许可证已开工项目、未开工项目是否充分了解？了解这些可确定一个总体市场份额，可从中确定一个自已的可分得份额。确定投资项目规模。 2、对与自己有竞争关系的同类企业是否做充分调查，比较与其它企业的优劣情况，尽可能细化分项比较，比如社会关系、人力资源、销售策略、营销队伍、成本控制、竞价政策等，对于自己劣势是否认真分析并提出解决方案？竞争中取胜企业才能走的更远。

3、投资计划书虽是一个大框架，但作为投资人来考虑，还是要对计划书的投资额、成本费用、运行三个方面与实际操作情况进行比较并细化。可以找专业人员或业内人土提出专业意见，补充不足，利于决策。

4、营销工作是项目的重点，计划书中提及不多。以我了解的情况，现在市场是僧多粥少，各家应该说都存在产能不足的情况，同时引发货款按时回笼比较困难。营销这一块工作就变成重中之重。 二、以投资计划书为主，从项目投资规模和成本方面的控制方面提几

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is responsible for Organization training, and implementation, and check; 12, master workshops annual economic indicators of implementation, reporting to financial health on a regular basis; 13, is responsible for the daily oversight in the allocation and use of funds; 14, responsible for all Department statistics, collecting, sorting, reporting of accounting reports; 15, the company responsible for the supervision of the Treasury, including the \d grade\y, a library of materials, products for regular inventory handling, sampling, storage monitoring, the picking work, and provide the inventory report, and make the appropriate accounting treatment; 16, responsible for waste and recycling, transportation and settlement; 17, is responsible for all product sales accounting functions; 18, responsible for the company's raw materials, auxiliary materials, account management; 19, is responsible for the flow of control of all assetof the company, according to the changes in accounting treatment offixed assets and assets to the departments responsible for clearing, settlement and asset monthly report submitted to the asset management section of the Finance Department of the company organized on a company-wide special inspection of asset management; 20, according to the company's business activities, monthly projects involved in the business activities of the company (including expenses, business management, cost control, cash flow, revenue, etc) financial analysis, provide a basis for decisions for the company, the business of the company responsible for monitoring, forecasting and risk analysis; 21, responsible for the settlement of transactions with the Bank; 22, is点意见供参考。

1、确定项目规模后，在设计生产能力时可以按设计规模预留相应场地，如生产线可先上一台，待产品销售上去后再加一条生产线及相应设备，以免资源闲置浪费（贵计划书内对生产线的安装调试时间短，可迅速增加产能）。现人工成本会越来来高，另设备尽可能选自动化程度高的，降低人工数。

2、设备配置中要多结合实际工程情况考虑配置。如混泥土运输车配置远远不够，运输车辆不但要考虑运输距离、往返时间还要考虑施工时混泥土不能中断，一个工地一般要5-7辆车才能供得上。计划书只有8台。另车泵只有一台也不够，两个工地同时施工问题就来了。以设计的生产能力不可能只考虑一个工地，肯定是多项目、多工地。设备配置中还少了装载铲车两台。

3、单位生产成本中各项分项开支结合实际还得细化，计算比较精确的产品实际成本。人工配合成本约为200元/立方，按理工厂化生产后成本应该不会增加很多，现在是280以上，应有潜力可挖。成本下来竞争力才会上去。

4、市场售价方面，现在有些厂家已经开报300元/立方左右的混泥土，能售330元/立方最好，但也得充分考虑价格低时的情况。

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