随着中国经济的快速发展和人民生活水平的显著提高，社会对于移动终端消费类电 子产品的需求越来越大。平板电脑作为最新最时尚的消费类电子产品，无论从市场定位， 研发技术，生产制造以及到渠道销售领域，都要求厂商要有极强的资源整合能力。因此 M 公司的平板电脑项目对于 M 公司来说，是一个很好的市场机遇；对国家经济政策来 说，极好地配合了国家产业经济的转型方针；对消费者来说，M 公司的产品能带给他们 更多的娱乐与生活体验。 为了抓住平板电脑的发展机遇，M 公司拟投资新厂房，以最先进的 SMT 设备及制 造工艺来生产平板电脑。希望结合 M 公司的资源优势占有一部份平板电脑市场，提高 技术研发水平和服务深度，从而增强企业在市场的竞争能力。本文即是为 M 公司平板 电脑项目制作的商业计划书。 本文首先论述了该商业计划产生的背景和意义；然后运用战略管理的理论对项目内 外部环境进行分析，从中发现平板电脑市场潜在的机会；并在项目战略制定后，运用市 场营销的理论进行市场细分、确定目标市场以及进行市场定位；然后制定营销计划，通 过 4P 模型分析 M 公司平板电脑的营销组合策略；继而对平板电脑项目运作计划与实施 分析，制定项目评估方法与考核制度，分析产品的生命周期;之后运用财务管理的知识制 定财务计划，对项目财务决策指标进行评价；最后运用风险管理的相关理论对项目可能 遇到的风险进行分析并提出相应的风险对策以及风险规避方法。 通过本文研究表明，M 公司平板电脑市场前景广阔，项目的服务及产品具有明显的 优势，项目动态投资回收期仅为 3.5 年，内部收益率高达 30.78%，项目的经济效益显著， 而项目风险可控制在较低水平。研究结论显示本投资项目可行。 本商业计划书为 M 公司提供决策参考，希望 M 公司考虑对该项目的投资，以达到 投资者、客户、员工乃至社会的多赢目标。 关键词，平板电脑；SWOT 分析；营销策略组合; 项目运作; 商业计划II ABSTRACT With China’s rapid economic development and people’s living standard have markedly improved, community’s demand for Mobile Terminal consumer electronics growing. Tablet PC as the newest and the most fashionable consumer electronics product, in terms of market positioning, R&D, manufacturing and channel distribution, require manufacturers to have a strong ability to integrate resources. Therefore, M company’s Tablet PC project for the company is a good market opportunity; for national economic policy, its excellent match the national industrial policy of economic transformation; for consumers, the product gives them more fun and life experience. In order to seize the opportunity for Tablet PC development, M company will invest in new plants, use the newest SMT equipment and manufacturing techniques to produce Tablet PC. Hope to combine the company's resources share the Tablet PC market. Improve the level of R & D and depth of service, thereby increasing the competitiveness of the enterprises in the market. This paper is the business plan for M company’s tablet PC project. Firstly, this paper discusses the background and significance of the business plan; Secondly, apply the theory of strategic management to analysis internal and external environment of the project, from which was found potential Tablet PC market opportunities, and thereby to develop the project strategy; Thirdly, after project strategy enacted, using the theory of marketing to ascertain marketing segmentation, target market, market positioning, and developed a marketing plan; Fourthly, make the marketing plan through M company's tablet PC marketing mix tactic from 4P model analysis; Fifthly, apply the theory of financial management to develop financial plans, and evaluated financial decision-making indicators. Finally, using the theory of risk management to analysis the risks that may be encountered and to tabled corresponding risk control measures. This study shows that: M company's Tablet PC market has broad prospects, the project service and products have obvious advantages, the project dynamic investment recovery period is only 3.5 years, the internal rate of return as high as 30.78%, the project’s benefit is remarkable, and the project risk can be controlled at a low level. The study concluded that investment of this project is feasible. This Business Plan provides decision-making reference for the M company, and hope M company to consider investment in the project in order to meet investors, customers, employees and the community as a win-win goal. Key words: Tablet PC; SWOT Analysis; Marketing Strategy; Project Operation；Business PlanIII 目 录 摘要.........................................................................................................................................I ABSTRACT .............................................................................................................................. II 图表清单.................................................................................................................................VII 第一章 绪论..............................................................................................................................1 1.1 研究的背景及意义.......................................................................................................... 1 1.1.1 研究的背景................................................................................................................ 1 1.1.2 研究的意义............................................................................................................... 2 1.2 文献综述.......................................................................................................................... 3 1.2.1 相关理论综述........................................................................................................... 3 1.2.2 关于商业计划书的文献............................................................................................ 7 1.2.3 关于平板电脑企业商业运作的文献综述............................................................... 9 1.3 研究方法与内容.............................................................................................................. 9 第二章 M 公司简介及项目概述...........................................................................................12 2.1 M 公司概况 .................................................................................................................... 12 2.2 平板电脑项目概况........................................................................................................ 13 2.2.1 项目产品简介......................................................................................................... 14 2.2.2 项目营销支持......................................................................................................... 16 2.3 组织架构及团队............................................................................................................ 18 2.3.1 M 公司项目组织架构及研发团队 ......................................................................... 18 2.3.2 项目组织架构---矩阵式的组织............................................................................. 20 2.4 项目团队与人力资源支持............................................................................................ 22 2.5 本章小结........................................................................................................................ 23 第三章 项目环境分析............................................................................................................24 3.1 宏观环境分析................................................................................................................ 24 .3.1.1 政冶法律环境分析................................................................................................ 24 3.1.2 经济环境分析......................................................................................................... 26 3.1.3 社会环境分析......................................................................................................... 27 3.1.4 科学技术................................................................................................................. 27IV 3.2 行业环境分析................................................................................................................ 28 3.2.1 潜在进入者的威胁................................................................................................. 29 3.2.2 替代品或服务的威胁............................................................................................. 29 3.2.3 现有竞争者分析..................................................................................................... 31 3.2.4 供应商讨价还价的能力......................................................................................... 33 3.2.5 客户讨价还价的能力............................................................................................. 34 3.3 项目的 SWOT 分析 ...................................................................................................... 35 3.3.1 优势......................................................................................................................... 35 3.3.2 劣势......................................................................................................................... 35 3.3.3 机会......................................................................................................................... 36 3.3.4 威胁......................................................................................................................... 37 3.4 本章小结........................................................................................................................ 38 第四章 营销计划....................................................................................................................39 4.1 STP 营销......................................................................................................................... 39 4.1.1 市场细分................................................................................................................. 39 4.1.2 目标市场选择......................................................................................................... 44 4.1.3 市场定位................................................................................................................. 46 4.2 营销组合策略................................................................................................................ 48 4.2.1 产品组合策略.......................................................................................................... 48 4.2.2 价格组合策略.......................................................................................................... 50 4.2.3 渠道组合策略......................................................................................................... 51 4.2.4 促销组合策略......................................................................................................... 52 4.3 本章小结........................................................................................................................ 54 第五章 项目运作计划............................................................................................................55 5.1 M 公司项目产品分析 .................................................................................................... 56 5.1.1 产品分析................................................................................................................. 56 5.1.2 关键组件及供应链关系分析................................................................................. 56 5.1.3 产品成本构成分析................................................................................................. 59 5.1.4 项目产品生命周期分析......................................................................................... 59 5.2 项目计划........................................................................................................................ 61V 5.2.1 项目可行性研究...................................................................................................... 61 5.2.2 项目计划.................................................................................................................. 62 5.2.3 项目设计.................................................................................................................. 62 5.2.4 项目验证.................................................................................................................. 63 5.2.5 项目投产.................................................................................................................. 64 5.3 项目实施与控制............................................................................................................ 64 5.3.1 项目评审.................................................................................................................. 64 5.3.2 项目考核与控制..................................................................................................... 66 5.4 本章小结........................................................................................................................ 69 第六章 财务计划及风险控制................................................................................................70 6.1 财务评价的基本假设 .................................................................................................... 70 6.2 费用估算的一般原则.................................................................................................... 70 6.2.1 成本与税金估算..................................................................................................... 70 6.2.2 相关的比率............................................................................................................. 71 6.3 投资概算 ........................................................................................................................ 71 6.3.1 投资计划................................................................................................................. 71 6.3.2 资金来源................................................................................................................. 72 6.4 项目经营预测................................................................................................................ 72 6.4.1 项目收入预测表..................................................................................................... 72 6.4.2 项目支出预测......................................................................................................... 73 6.4.3 项目损益预测......................................................................................................... 74 6.4.4 项目现金流预测..................................................................................................... 75 6.5 项目投资决策指标分析................................................................................................ 76 6.5.1 投资回收期............................................................................................................. 76 6.5.2 投资净现值............................................................................................................. 76 6.5.3 内部报酬率............................................................................................................. 76 6.6 不确定性分析................................................................................................................ 77 6.6.1 盈亏平衡分析......................................................................................................... 77 6.6.2 敏感性分析............................................................................................................. 77 6.7 风险分析与控制............................................................................................................ 78VI 6.7.1 风险分析................................................................................................................. 78 6.7 2 风险对策................................................................................................................. 79 6.7 3 风险规避方法......................................................................................................... 80 6.8 本章小结 ........................................................................................................................ 81 结 论......................................................................................................................................82