本文以 LBJ 公司准备新建的人造板项目作为研究对象，通过对 LBJ 公司内外部行 业环境分析，根据公司的愿景和发展目标，设计出其人造板项目 2010-2014 年发展的商 业计划，即建设年产 10 万 m 3 多层实木复合地板、22 万 m 3 中（高）密度纤维板和 20 万 m 3 的刨花板的现代化人造板厂。 本文通过人造板项目市场环境和竞争态势分析，确立项目的可行性；利用营销战略， 细分市场，选择目标市场、目标顾客群，进行市场定位。运用工商管理理论，找准企业 的优势和核心竞争力，制定出相应独特的产品策略及价格策略，走总成本领先、高科技、 低碳环保的发展道路，再配合有效的渠道策略和丰富多彩的促销策略，将其生产的人造 板成功推向市场。根据人力资源管理理论，配设相应的管理机构和人员。选择风险与回 报的平衡点，通过产业规模和打造品牌，实现市场占有率；通过签订长期购销合约，保 证购销价格稳定；采取现代管理，降低生产成本和管理费用，使企业能够生存和发展， 实现公司价值的最大化。 关键词，人造板；木材加工；商业计划II Abstract This paper focuses its investigation subject on the new-planning project of wood based boards of LBJ Company. Through the analysis of the internal and external industry environment of LBJ Company, in accordance with the company’s developing objectives and its perspectives, it makes a commercial plan for this project aiming at its development during the years from 2010 to 2014. That is to construct a modern synthetic board manufactory with annual production of 100,000 cubic meters of laminate wooden flooring, 220,000 cubic meters of moderate （high） density fiberboard, and 200,000 cubic meters of flakeboard. This paper analyzes the marketing environment of the wood based boards in the project and its competitive situation in order to ensure the feasibility of the project. It carefully classifies the markets on the basis of the marketing strategies，selecting a suitable targeting market and target customers so as to locate its potential market. By the assistant of the theory of Business Administration, it finds out the advantages and core edges of the company,formulates correspondingly the particular strategies for outputting and pricing, insisting on a way of development of optimal cost, high technology and low-carbon & ecology-friendly operation. Meanwhile, it proposes a plan combining the effective distributing strategy and various promotion strategies to push the products of wood based boards to the market successfully. According to the theory of Human Resources Management, it assumes to set up a series of corresponding managing departments staffed professionally. It also argues to find an appropriate point of balance between the risk and return; by increasing the industry scale and building brand fame, to realize its market share goal; to ensure the stability of the cost price and selling price through the long-termed purchase and sales contracts; decreasing the cost and administration charges by modern management, to make the company survive and develop, and so as to maximize the value of the company. Key words，Wood based boards；Wood processing；Business planningIII 目 录 摘要...........................................................................................................................................I ABSTRACT .............................................................................................................................. II 图表清单.................................................................................................................................VII 第一章 绪论............................................................................................................................1 1.1 选题的背景和意义.......................................................................................................... 1 1.1.1 背景........................................................................................................................... 1 1.1.2 意义........................................................................................................................... 2 1.2 文献综述.......................................................................................................................... 3 1.2.1 我国人造板发展的回顾........................................................................................... 3 1.2.2 我国人造板发展高速之下不乏顽疾....................................................................... 4 1.2.3 金融危机后人造板企业发展趋势........................................................................... 5 1.2.4 林板一体化............................................................................................................... 6 1.3 研究方法.......................................................................................................................... 8 1.4 研究框架和内容.............................................................................................................. 8 第二章 LBJ 公司人造板项目概况........................................................................................9 2.1 LBJ 公司简介................................................................................................................... 9 2.2 人造板项目的基本情况介绍........................................................................................ 10 2.2.1 本项目建设主要内容............................................................................................. 10 2.2.2 项目建设进度......................................................................................................... 10 2.2.3 本项目产品简介..................................................................................................... 12 2.2.4 本项目选址............................................................................................................. 14 2.2.5 项目建设功能分区................................................................................................. 15 2.2.6 项目建设目标......................................................................................................... 16 2.2.7 项目经济和社会效益............................................................................................. 16 2.3 本章小结........................................................................................................................ 16 第三章 环境分析..................................................................................................................17 3.1 宏观环境分析................................................................................................................ 17 3.1.1 政治环境................................................................................................................. 17IV 3.1.2 经济环境................................................................................................................. 19 3.1.3 社会环境................................................................................................................. 21 3.1.4 技术环境................................................................................................................. 22 3.2 行业环境........................................................................................................................ 25 3.3 市场环境........................................................................................................................ 26 3.3.1 实木复合地板市场分析......................................................................................... 26 3.3.2 中高密度纤维板市场分析..................................................................................... 28 3.3.3 刨花板市场分析..................................................................................................... 31 3.4 SWOT 分析 .................................................................................................................... 34 3.4.1 优势（Strengths）.................................................................................................. 34 3.4.2 劣势（Weaknesses）.............................................................................................. 35 3.4.3 机会（Opportunities）........................................................................................... 35 3.4.4 威胁（Threats）..................................................................................................... 35 3.4.5 经营战略................................................................................................................. 36 3.5 本章小结........................................................................................................................ 37 第四章 人造板项目运营策略..............................................................................................38 4.1 项目的建设与经营目标................................................................................................ 38 4.1.1 项目的选址与建设................................................................................................. 38 4.1.2 项目的经营目标..................................................................................................... 38 4.2 项目的营销战略............................................................................................................ 38 4.2.1 细分市场................................................................................................................. 38 4.2.2 目标市场................................................................................................................. 39 4.2.3 市场定位................................................................................................................. 39 4.3 项目的营销组合策略.................................................................................................... 39 4.3.1 产品策略................................................................................................................. 39 4.3.2 定价策略................................................................................................................. 40 4.3.3 渠道策略................................................................................................................. 41 4.3.4 促销策略................................................................................................................. 42 4.4 项目的实施与控制........................................................................................................ 42 4.4.1 项目的实施............................................................................................................. 43V 4.4.2 项目的控制............................................................................................................. 43 4.5 本章小结........................................................................................................................ 44 第五章 人造板项目的组织架构与人员配备......................................................................45 5.1 项目的组织架构............................................................................................................ 45 5.2 项目的人员配备............................................................................................................ 46 5.3 人员培训与激励机制.................................................................................................... 47 5.3.1 职工来源................................................................................................................. 47 5.3.2 人员培训................................................................................................................. 47 5.3.3 薪酬方法................................................................................................................. 48 5.3.4 绩效管理................................................................................................................. 48 5.4 本章小结........................................................................................................................ 49 第六章 人造板项目的财务分析..........................................................................................50 6.1 项目的投资计划............................................................................................................ 50 6.1.1 投资估算................................................................................................................. 50 6.1.2 编制依据................................................................................................................. 50 6.1.3 资金来源与筹措..................................................................................................... 50 6.1.4 生产成本与费用..................................................................................................... 50 6.2 项目的收益分析............................................................................................................ 56 6.2.1 销售收入及现金流量............................................................................................. 56 6.2.2 利润总额及分配..................................................................................................... 56 6.2.3 财务盈利能力分析................................................................................................. 56 6.2.4 盈亏平衡点分析..................................................................................................... 56 6.2.5 敏感性分析................................................................................................................. 57 6.3 本章小结........................................................................................................................ 58 第七章 人造板项目的风险分析与控制..............................................................................62 7.1 项目风险分析................................................................................................................ 62 7.1.1 政治（政策）风险................................................................................................. 62 7.1.2 环境风险................................................................................................................. 62 7.1.3 技术风险................................................................................................................. 62 7.1.4 资金风险................................................................................................................. 63VI 7.1.5 市场风险................................................................................................................. 63 7.2 项目风险控制................................................................................................................ 63 7.2.1 政治（政策）风险对策......................................................................................... 64 7.2.2 环境风险对策......................................................................................................... 64 7.2.3 技术风险对策......................................................................................................... 64 7.2.4 资金风险对策......................................................................................................... 64 7.2.5 市场风险对策......................................................................................................... 65 7.3 本章小结........................................................................................................................ 65 结 论........................................................................................................................................66