未来几年，我国将成为国际汽车制造中心，同时也必将成为全球最重要的汽 车制造与零部件供应基地和跨国企业的全球汽车零部件采购中心。近年来全球汽 车行业对发动机提出了新的要求，要求趋向轻量化、节油环保型。同等可知，汽 车泵类产品必须符合新标准高品质要求。因此，汽车泵类产业需要对铸件产品进 行方案改革。A 公司是我国汽车机油泵生产企业的先锋，其销售的产品在国内外 具有很高的评价。机油泵生产企业生产与汽车行业的发展密切相关，作为机油泵 的传统优势企业，A 公司为了实现可持续发展，提出了高品质泵类铸件生产线建 设项目方案。本次报告主要对 A 公司的改革方案进行了财务分析评估，本着 A 公 司的效益和利益评估高品质铸件方案是否会给公司带来预期效果。 项目可行性研究是对拟建项目在技术上是否达标，经济上是否能够给公司带 来效益进行科学技术论证和经济方面研究。本报告针对 A 公司面对汽车行业技术 改革影响从而提出的高品质泵类铸件生产线建设项目可行性研究中的一些问题进 行了探讨,其中包括报告通过调查取证、方案比较的方法从技术层面分析新的铸件 产品是否符合行业的新要求；采用市场分析的方法从新产品的市场需求和市场竞 争力预算了产品上市的销售情况，运用成本的计算方法估算项目投产的资金筹措 量和流动资金使用计划。在后期，报告从投资回收期法、净现值到财务内部收益 率等方面对项目进行综合经济效益分析，同时预测到项目实施工程中存在的各项 风险因素及采用针对性的防范方法进行探讨，最后的财务分析公司是否盈利。通 过一系列的分析得出 A 公司的高品质铸件生产线项目是可行的。 关键词: A 公司 机油泵 高品质铸件生产线 可行性分析II Abstract The next few years, China will become the international automobile manufacturing center, but also will become the global auto parts procurement center of automobile manufacturing and parts supply base of the most important global and transnational enterprises. In recent years, the global automotive industry put forward new requirements for the engine, requirements of lightweight, energy-saving and environmental protection type trend. As known, automotive pump products must comply with the new standard of high quality requirements. Therefore, the car pump industry need to reform plan on casting products. A company is a pioneer in automobile engine oil pump production enterprises in China, its sales of products with a high evaluation at home and abroad. Closely related to the development of the oil pump manufacturers and automobile industry, as the oil pump's traditional advantage enterprises, A company in order to realize the sustainable development, the high quality pump casting production line construction project. This paper mainly analyzes the financial reform of the evaluation scheme of A company, based on whether the high quality castings benefit and benefit evaluation scheme of A company will bring the expected effect. Project feasibility study is on whether the project standards in technology, economy is able to bring benefits to the company of science and technology demonstration and economic aspects. Some questions are discussed in this paper, feasibility study for A company to face the impact of the automotive industry technical reform so as to put forward the high-quality pump casting production line of construction projects, including the investigation and evidence collection, scheme comparison from technical analysis whether casting products to meet the new requirements of the new industry; by using the method of market analysis from the new products in the market demand and market competitiveness of the products listed in the sales budget, estimation of project funding and liquidity using plan using the cost calculation method. In the late stage, the payback period, net present value to the financial internal rate of return and other aspects of the comprehensive economic benefit analysis of the project, using the risk factors and to predict the project implementation in engineering and to study the prevention methods, finally, financial analysis, profit. Through a series of analysis that A company's high quality casting production line project is feasible. Key words: A company engine oil pump high quality casting production line feasibility analysisIII 目 录 摘要.................................................................................................................................I ABSTRACT..........................................................................................................................II 第 1 章 引言.................................................................................................................... 1 1.1 选题背景与意义..................................................................................................... 1 1.1.1 选题背景 .......................................................................................................... 1 1.1.2 选题意义 .......................................................................................................... 1 1.2 国内外相关研究综述............................................................................................. 2 1.2.1 国外文献综述 .................................................................................................. 2 1.2.2 国内文献综述 .................................................................................................. 4 1.3 报告研究内容、方法与技术路线......................................................................... 5 1.3.1 研究内容 .......................................................................................................... 5 1.3.2 研究方法 .......................................................................................................... 6 1.3.3 技术路线 .......................................................................................................... 7 第 2 章 公司与项目概况................................................................................................ 8 2.1 公司简介................................................................................................................. 8 2.2 项目介绍................................................................................................................. 9 2.2.1 项目提出背景 .................................................................................................. 9 2.2.2 项目建设目标 .................................................................................................11 2.2.3 建设规模与项目组成 .....................................................................................11 2.2.4 项目实施进度计划， .....................................................................................11 第 3 章 项目市场分析.................................................................................................. 13 3.1 汽车零部件对铸造工艺技术的要求................................................................... 13 3.2 铸件产品市场现状分析....................................................................................... 13 3.2.1 国内铸造行业现状 ........................................................................................ 13 3.2.2 国外铸造行业现状 ........................................................................................ 14 3.3 公司铸件产品竞争力分析................................................................................... 14 3.4 产品市场需求预测............................................................................................... 15 3.5 产品价格分析....................................................................................................... 16 3.6 目标市场分析....................................................................................................... 17IV 第 4 章 投资估算与资金筹措...................................................................................... 18 4.1 投资估算............................................................................................................... 18 4.2 资金筹措............................................................................................................... 22 4.3 资金使用计划....................................................................................................... 22 4.4 借款偿还计划....................................................................................................... 24 第 5 章 财务评价.......................................................................................................... 26 5.1 基本数据............................................................................................................... 26 5.2 财务估算与评价................................................................................................... 26 5.2.1 产品成本费用估算 ........................................................................................ 26 5.2.2 财务评价 ........................................................................................................ 27 5.3 项目不确定性分析............................................................................................... 36 5.3.1 敏感性分析 ................................................................................................... 36 5.3.2 盈亏平衡分析 ............................................................................................... 38 5.4 项目风险分析与防范........................................................................................... 39 5.4.1 项目风险分析 ................................................................................................ 39 5.4.2 防笵风险对策.................................................................................................... 40 第 6 章 结论与建议.................................................................................................... 42 6.1 结论....................................................................................................................... 42 6.2 建议....................................................................................................................... 42