调味品分为酱油、醋、复合调味料、盐、糖、味精等种类。复合调味料是调味品中 的一类，采用两种或两种以上的调味品配制，经特殊加工而成的调味料，可分为固态复 合调味料、液体复合调味料和复合调味酱。本文所说的佐餐型复合调味酱（以下称为佐 餐调味酱）是复合调味料中的一类，采用食用蔬菜（含各种菌类）、肉类（含海鲜）及 多种调味品用现代工业技术精制而成，主要用于居民日常生活中吃饭、下面、喝粥时作 为小菜拌食，以增加食欲和美味，也可以用于蘸食、烹饪和食品加工中，是一种用途广 泛的调味品。 佐餐调味酱作为我国调味品产业的新生力量，近几年的发展势头十分迅猛，年均增 长速度在20％以上，成为食品工业中增长最快的行业之一。目前，我国的调味品年总产 量已超过1300 万吨，其中复合调味料年产量只有150 多万吨，与国际调味料市场上复 合调味料占到80％的市场份额相比，我国复合调味料产业还有着很大的市场潜力。佐餐 调味酱是复合调味品发展过程中产生的的新型产品类别，符合现代消费需求，是复合调 味品重要的发展趋势，具有更广阔的市场。A公司及时把握这一趋势，前期通过对市场 需求的初步分析，并探寻特色原材料，重点研发出多个系列佐餐调味酱。为了培育公司 规模、利润新增长点，扩大生产产能，在市场上占据先机，A 公司提出了本项目的商业 计划。 本文首先叙述了该商业计划提出的背景和意义，然后对佐餐型调味酱行业现状和项 目内、外部环境进行分析，对A公司概况和佐餐调味酱产品特点进行介绍，对佐餐调味 酱进行市场细分确定主要的目标市场；通过 4P模型制定 A 公司佐餐调味酱营销组合策 略；对项目投资收益和回报周期进行预测；最后对项目可能遇到的风险进行分析并提出 相应的风险应对措施。 通过本文研究表明，A 公司的佐餐调味酱项目其产品符合市场需求，市场前景广阔， 其产品本身具有明显的优势。项目本身的静态回收期为2.41 年，项目的经济效益显著， 而项目本身的风险性可以控制在较低水平，研究结论显示本项目可行。 本商业计划书为 A 公司的投资提供决策参考，希望A 公司能够筹集到预期的资 金，以及时开展佐餐调味酱品项目。 关键词，佐餐调味酱；竞争分析；营销策略；投资分析；商业计划书II Abstract Flavourings are divided into composite seasoning, salt, soy sauce, vinegar, sugar, monosodium glutamate and other species. Appetizer compound condiment is a condiment, condiment preparation using two or more and specially processed sauce, can be divided into solid compound condiment compound, liquid complex condiment and seasoning sauce. This by said of adorned with type Appetizer compound condiment is composite seasoning material in the of category, used edible vegetable (containing various fungi), and meat (containing seafood) and the variety condiment with modern industrial technology refined and into, main for residents daily in the dinner, and following, and porridge Shi as cake mix food, to increased appetite and delicious, also can for dipped food, and cooking and food processing in the, is a uses widely of condiment. Appetizer compound condiment as condiments industry in our country by the forces nouvelles, the rapid momentum of development in recent years, average annual growth rate of more than 20%, becoming one of the fastest-growing sector in the food industry. At present, China's condiment production has more than 13 million metric tons a year, which compound seasoning only more than 1.5 million tons per year, and international condiments compound sauces on the market 80% market share compared to compound condiment industry in China has a great market potential. Table sauce is produced in compound seasoning development of new product categories, in line with modern consumer demand, is an important trend of compound seasoning, with a broader market. A company of this trend, early through analysis of the market demand, and explore the features of raw materials, focusing on developing multiple series, gastronomic sauces. In order to nurture companies, new profit growth point, expanding production capacity, ahead in the market, company A presented the business plan of the project. This article first describes the background and meaning of the business plan, and then to the appetizer compound condiment project, analyzed the external environment of A company profile, and appetizer compound condiment product characteristics are introduced, the appetizer compound condiment market segmentation to determine the main target market, through the 4P model to develop A company’s marketing strategy of appetizer compound condiment, prediction of project investment income and the return period of the project, risk may be encountered are analyzed and put forward the corresponding risk response measures. This study shows that A company appetizer compound condiment project their products in line with market demand, market prospects, the product itself has a significant advantage.III Static payback period of the project itself as 2.41 years, significant economic benefit of the project, and the project itself can be controlled at a lower level of risk, study findings show this project feasible. The business plan for a company's investment decision makers, hoping to raise expectations of A company's funds, to Appetizer compound condiment projects carried out in a timely manner. Key words: appetizer compound condiment; competition analysis; marketing policy; investment analysis; project business planIV 目 录 摘要.I ABSTRACT .II 图表清单...VII 第一章 绪论1 1.1 项目的背景和意义 .... 1 1.1.1 项目的背景.... 1 1.1.2 项目的意义.... 2 1.2 文献综述 .. 2 1.2.1 关于佐餐调味酱行业及市场 2 1.2.2 关于调味品市场营销 3 1.2.3 关于商业计划书.. 3 1.3 研究方法和内容 .. 4 1.3.1 研究的主要方法.. 4 1.3.2 项目的研究内容.. 5 第二章 佐餐调味酱市场分析..6 2.1 复合调味品（包括佐餐型复合调味酱）市场总体概况 .... 6 2.1.1 佐餐型复合调味酱行业概述 6 2.1.2 目前我国复合调味品行业特点.. 7 2.2 复合调味品（包括佐餐调味酱）行业环境分析 .... 9 2.2.1 宏观环境分析 9 2.2.2 行业环境分析.... 13 2.3 佐餐调味酱市场容量预测 .. 15 2.3.1 市场容量预测理论依据 15 2.3.2 市场容量预测.... 16 2.4 本章小结 16 第三章 A 公司简介与项目竞争力分析..18 3.1A 公司简介 ... 18 3.1.1 公司基本概况.... 18V 3.1.2 佐餐复合调味酱的研发 18 3.1.3 组织架构与管理团队.... 19 3.2 佐餐调味酱产品分析 .... 21 3.2.1 产品概况 21 3.2.2 佐餐型复合调味品系列产品特点.. 22 3.3 项目的 SWOT 分析 22 3.3.1A 公司在项目上的优势 . 24 3.3.2A 公司在项目上的劣势 . 24 3.3.3 项目的机会.. 25 3.3.4 项目的威胁.. 26 3.4 本章小结 26 第四章 市场营销策略27 4.1 市场分析 27 4.1.1 细分市场 27 4.1.2 目标市场的选择 28 4.2 营销组合策略 .... 29 4.2.1 产品策略 29 4.2.2 价格策略 31 4.2.3 分销策略渠道.... 31 4.2.4 促销策略 33 4.3 本章小结 34 第五章 投资分析..35 5.1 股权结构与资金需求 .... 35 5.1.1A 公司现有股权结构 ..... 35 5.1.2 项目的融资的目的及额度.. 35 5.1.3 资金使用方向.... 35 5.2 财务假设及费用原则 .... 36 5.2.1 财务评价的假设条件.... 36 5.2.2 费用估算原则.... 36 5.3 预计财务报表分析 .. 37VI 5.3.1 项目收入预测.... 37 5.3.2 项目费用预测.... 38 5.3.3 项目利润预测.... 39 5.3.4 项目现金流预测 40 5.4 投资回报分析 .... 41 5.4.1 投资回收期法.... 41 5.4.2 净现值法 41 5.5 本章小结 42 第六章 风险管理..43 6.1 政策风险 43 6.1.1 政策风险的识别 43 6.1.2 政策风险的应对 43 6.2 技术风险 44 6.2.1 技术风险的识别 44 6.22 技术风险的应对. 44 6.3 市场风险 45 6.3.1 市场风险的识别 45 6.3.2 市场风险的应对 45 6.4 财务风险 45 6.4.1 财务风险的识别 45 6.4.2 财务风险的应对 46 6.5 管理风险 46 6.5.1 管理风险的识别 46 6.5.2 管理风险的应对 46 6.6 本章小结 46 结 论....48