近几年来，国内首饰消费的年增长率达到了 15%以上。过去 20 年，时尚领域的发 展速度远远超过 GDP 的增长。饰品行业是商务部门 28 大类监测商品中增长速度最快的 行业。水晶饰品以其宝石般的光芒和清新雅俗的气质受到广大消费者的青睐，2005 年以 来年销售收入以 18% ① 的比率持续增长。但是在这片发展前景广阔的市场上，没有一家 水晶饰品企业的市场占有率能够超过 5% ② ，拥有全国性网络的厂家也非常少。 水晶饰品行业具体进入门槛低，竞争剧烈、市场占比低等特点。如何将水晶饰品行 业做大做强，最大程度提高竞争优势，本文拟以商业计划书作为切入点，运用 MBA 学 到的商业管理的相关理论知识和对水晶饰品市场进行详尽的调查及分析的基础上，以 L 水晶饰品企业为例，通过分析其明确的产品和市场定位、稳健的营销策略、健全的内控 管理机制等，构建出 L 水晶饰品公司的商业计划书。 本文首先通过 L 公司的介绍，充分说明 L 公司有实力做好水晶饰品；继而分析了 L 公司的产品特色，进一步说明了 L 公司的产品区隔于市场的其他产品的优势。接着本文 采用宏观环境分析模型——PEST 模型、行业竞争分析 Poter 五力模型、SWOT 分析模型、 STP 营销理论等等分析 L 公司的进入水晶饰品行业优劣势和面临的机会和威胁。同时， 在市场营销和销售的分析中，始终贯穿品牌营销理念，特别引入了文化营销的市场策略， 希望通过对目标市场和目标客户的详尽分析和精准定位，迅速、成功地建立市场品牌和 知名度，塑造出自己强势的 L 品牌；最后通过对 L 公司财务测算，分析出盈利能力分析、 盈亏平衡分析、敏感性分析和风险分析，论证得出 L 公司是个适宜投资，规避各类风险 的能力也较强的公司。 L 水晶饰品公司商业计划书的撰写其目的是帮助即将进入水晶饰品行业中的创业者 们解决创业中所面临的一系列管理、营销、品牌、财务等方面的难题呢，本文通过以 L 水晶饰品为例，以期能够为广大水晶饰品经营者在理论和实践方面提供指导，使他们得 以走出弯路，更快更好地找寻到通往成功的方向。 关键词，商业计划书；水晶饰品；品牌 ① 数据来自，2008-2009 年中国水晶饰品市场发展研究报告 ② 数据来自，《财经日报》，2008 年 9 月 23 日，《我国水晶饰品市场潜力巨大》II ABSTRACT In recent years, the domestic ornaments consumption, annual growth rate of 15% or more. Over the past 20 years, the development of the field of fashion, much faster than GDP growth. Ornaments industry is the business sector monitoring of 28 major categories of the fastest growing product in the industry. Crystal Ornaments with its jewel-like light and refreshing qualities Elegance by the majority of consumers, since 2005, annual sales revenue to 18% of the rate of growth. However, the development of this promising market, not a crystal ornaments business market share to more than 5%, with a nationwide network of manufacturers are also very small. Crystal ornaments industry specific low barriers to entry and fierce competition, low market share. How to become bigger and stronger crystal ornaments industry, to maximize competitive advantageThis article aims to business plan as a starting point to learn the use of MBA business management theory and crystal ornaments market knowledge and a thorough investigation and analysis, based on the L crystal ornaments business, for example, by analyzing the specific products And market position, sound marketing strategy, sound internal control mechanism, build a L crystal ornaments company's business plan. Firstly, through the L company, the full description of L crystal ornaments company has the strength to do; then analyzed the characteristics of L Company's products, further illustrates the company's product segments L and other products on the market advantage. Then this paper, the macro environment analysis model - PEST model, industry competitive analysis Poter five forces model, SWOT analysis model, STP analysis of marketing theory, and so L crystal ornaments industry, the company's access to the advantages and disadvantages, and face the opportunities and threats. Meanwhile, in marketing and sales analysis, brand marketing idea runs through, in particular the introduction of the cultural market, marketing strategy, target market and hopes to target customers on the detailed analysis and precise positioning, rapid and successful establishment of a market brand and reputation , L shape their own strong brand; Finally, on the L financial calculations, analyze the profitability analysis, breakeven analysis, sensitivity analysis and risk analysis, argument is a obtained L for investment, the ability to avoid various risks Strong company.III L crystal ornaments company to write a business plan to help about to enter its crystal ornaments industry entrepreneurs to solve a series of business in the face management, marketing, branding, financial and other aspects of the problem itIn this paper, the L crystal ornaments, for example, in order to be able for the majority of crystal ornaments business in the theory and practice to provide guidance to enable them to out of the detour, faster and better looking to the direction to success. Keywords: business plan； crystal ornaments； brandIV 目 录 摘要...........................................................................................................................................I ABSTRACT.............................................................................................................................. II 第一章 绪论............................................................................................................................1 1.1 研究背景和意义 .............................................................................................................. 1 1.1.1 研究背景.................................................................................................................... 1 1.1.2 研究意义.................................................................................................................... 1 1.2 文献综述 .......................................................................................................................... 2 1.2.1 商业计划书理论........................................................................................................ 2 1.2.2 战略管理理论............................................................................................................ 3 1.2.3 营销管理理论............................................................................................................ 5 1.2.4 首饰行业相关理论.................................................................................................... 5 1.3 研究方法 ......................................................................................................................... 6 1.3.1 数据与信息收集....................................................................................................... 6 1.3.2 数据与信息分析....................................................................................................... 6 1.4 研究内容与结构安排 ...................................................................................................... 7 第二章 项目概要....................................................................................................................9 2.1 公司概况 .......................................................................................................................... 9 2.1.1 公司介绍................................................................................................................... 9 2.1.2 组织结架................................................................................................................... 9 2.1.3 管理团队.................................................................................................................. 10 2.2 项目概况 ....................................................................................................................... 11 2.2.1 项目简介................................................................................................................. 11 2.2.2 项目定位和目标市场............................................................................................. 11 2.2.3 项目融资和回报..................................................................................................... 11 2.3 品牌介绍 ....................................................................................................................... 12 2.4 本章小结 ....................................................................................................................... 13 第三章 公司战略..................................................................................................................14 3.1 公司愿景和使命 ........................................................................................................... 14 3.1.1 公司愿景.................................................................................................................. 14V 3.1.2 公司使命.................................................................................................................. 14 3.2 公司竞争战略 ................................................................................................................ 14 3.3 营销计划 ....................................................................................................................... 15 3.3.1 公司 5 年目标.......................................................................................................... 15 3.3.2 公司 2 年内短期目标............................................................................................. 16 3.3.3 公司 2012 年目标................................................................................................... 16 3.4 本章小结 ....................................................................................................................... 16 第四章 市场环境与竞争分析............................................................................................17 4.1 宏观环境分析 ................................................................................................................ 17 4.1.1 政治环境分析.......................................................................................................... 17 4.1.2 经济环境分析.......................................................................................................... 17 4.1.3 社会文化环境分析.................................................................................................. 18 4.1.4 技术环境分析.......................................................................................................... 18 4.2 行业分析 ........................................................................................................................ 18 4.2.1 饰品行业发展现状.................................................................................................. 18 4.2.2 行业竞争力分析...................................................................................................... 19 4.3 L 公司竞争对手分析..................................................................................................... 21 4.3.1 水晶饰品发展状况.................................................................................................. 21 4.3.2 竞争对手状况.......................................................................................................... 22 4.4 本章小结 ....................................................................................................................... 29 第五章 市场战略及策略......................................................................................................31 5.1 市场战略 ........................................................................................................................ 31 5.2 市场策略 ....................................................................................................................... 33 5.2.1 产品策略.................................................................................................................. 33 5.2.2 价格策略.................................................................................................................. 40 5.2.3 渠道策略.................................................................................................................. 42 5.2.4 促销策略.................................................................................................................. 44 5.3 本章小结 ....................................................................................................................... 46 第六章 财务规划与风险分析..............................................................................................47 6.1 资金筹措 ........................................................................................................................ 47 6.2 财务分析基本数据与参数选取 .................................................................................... 47VI 6.3 其它财务参数预测 ....................................................................................................... 50 6.4 项目财务评价 ............................................................................................................... 51 6.4.1 财务评价报表编制.................................................................................................. 51 6.4.2 项目财务盈利能力分析.......................................................................................... 52 6.5 单因素敏感性分析 ....................................................................................................... 53 6.6 风险评估与防范 ............................................................................................................ 55 6.7 本章小结 ........................................................................................................................ 56 结 论......................................................................................................................................57