摘要 当前，我国经济正在向更高级的形态、更复杂的分工、更合理的结构这一阶 段演化，经济发展进入新常态，高速增长不再继续，而开始转向中高速增长。近 年来，“十八大”报告中明确指出要拓宽增加居民财产性收入的渠道，国民收入 分配的结构比重要向居民收入倾斜，特别要提高劳动报酬在初次分配中的比重。 人均可支配收入的提高必然带来居民消费水平的提高和消费结构的转变。健康饮 食的观念也开始深入人心，消费者比以往更加注重餐饮的健康、安全、环保属性， 而这些变化也会给餐饮行业带来巨变，巨变中会出现无限的机会，也会挑战不能 顺势而为的企业，使其走向衰落。素食餐饮作为健康饮食的重要组成部分近年来 得到众多消费者的独特青睐，素食成了越来越多人的首选，素食者越来越受到尊 重，能以素食款待宾朋被视为高雅的礼仪。市场对素食的需求也随之增大，素食 餐饮行业迎来了新的发展高峰期。 本项目为 CR 食品公司 2018 年计划推出的直营素食冷鲜连锁店，可为消费者 提供安全放心、美味可口、种类多样、开袋即食的冷鲜素食产品，可供家庭、饭 店提供凉菜、加热，再加工的各种精品菜肴。CR 食品公司的素食冷鲜产品的所 有原材料由 CR 工厂统一制作和配送，能保证所有菜品统一标准，并且严格按照 国家食品安全和环保的标准，期望打造一个让消费者感到安全、放心的素食冷鲜 大品牌。 本文运用项目投资收益分析、战略投资分析、市场营销的相关理论，结合素 食冷鲜连锁店项目的实际，通过编写商业计划书，对该项目的前景进行全面的梳 理、分析、总结和判断，从而解答实施该项目存在的问题，为项目中可能存在的 困难提出解决方案，同时为项目投资者提供较为相关的信息。 首先，文中介绍了本文研究的背景和意义。其次，详细介绍了素食冷鲜连锁 店项目的概况，同时运用 SWOT、STP 等分析方法对该项目的内、外部环境、竞争 优劣势、市场定位等内容做出了详细分析。通过分析可知，该项目的投资具有良 好的经济发展环境和产业发展环境，具有良好的投资基础。然后，对该项目进行 财务预算和分析，对存在的风险进行预测并提出应对措施，为下一步做出研究结 论提供支撑。最后，通过研究发现，该素食冷鲜连锁店项目的净现值为 356.94 万元，内部报酬率为 43%，大于股东要求报酬率 10%，静态回收期为 2.44 年。该 项目具有良好的投资前景，研究结论是项目具有可行性。 关键词，素食；餐饮；商业计划书；可行性报告Abstract Recently Chinese economy has entered a new phase that is different from the high-speed growth pattern exhibited in the past. It is a new normal trend that features more sustainable, mid- to high-speed growth with higher efficiency and lower costs. It is also a more advanced phase with more complex division of labor, more reasonable economic structure. The economic growth rate changing from high-speed growth to mid-high-speed growth. CCP report suggested that improve citizen’s income through different means. To increase the proportion of residents' income in the distribution of national income, and increase the proportion of labor remuneration in the initial distribution. The increase in per capita disposable income will inevitably bring about the improvement of the consumption level of the residents and the change of the consumption structure. The concept of healthy eating has begun to win personal concern. Consumers start to pay more attention to health, safety, environmental protection attributes of catering industry. And these changes will bring great changes to the catering industry. Also, changes will bring both unlimited opportunities and challenges to those who cannot get used to those changes. Vegetarian food, as an important part of a healthy diet, in recent years, has becoming the unique favor of many consumers, vegetarian has become more and more people’s choice. Vegetarians are being more and more respected. The market demand for vegetarian food also increased. Vegetarian catering industry has been ushering in a new peak in the development period. In this paper, the methodology such as project investment income analysis, strategic investment analysis, marketing theory has been applied to the specific project. Through the preparation of the business plan, this paper analyzed the future of the project. And by analyzing the relevant information and data, this paper can make a judgment on the feasibility. This paper also provide answer to the problems may encounter during implementing the project, propose solutions for possible difficulties, and provide more relevant information to project investors. AbstractAt the beginning, this paper introduces the background and significance of this paper. Secondly, the paper introduces the general situation of this “Vegetarian food chain restaurant project”, makes a detailed analysis of the internal and external environment, competitive advantages and disadvantages, market positioning etc. by using method such as SWOT and STP. Through the analysis we can see that the investment in the project has a good economic development environment and industrial development environment, which give it a good investment basis. Then, in this paper we conducted an analysis of the financial budget, the existing risk, proposed response measures for the next step. Finally, through the study mentioned above this paper found that the project net present value is 2.45million yuan. The internal rate of return is 43%, which is higher than shareholders’ required return of return which is 10%. Static payback period is 3.51 years. The project has a good investment prospects, this study concluded that the project is feasible. Key Words: Vegetarian; Catering Industry; Business Plan; Feasibility Report Abstract目录 1 目 录 目 录 ................................................................................................... 1 第 1 章 绪论 ........................................................................................... 1 1.1 研究背景与意义 ...........................................................................................1 1.1.1 研究背景 ..................................................................................................... 1 1.1.2 研究意义 ..................................................................................................... 3 1.2 研究内容与方法 ...........................................................................................3 1.2.1 研究内容 ..................................................................................................... 4 1.2.1 研究方法 ..................................................................................................... 4 第 2 章 餐饮连锁项目介绍................................................................... 5 2.1 企业情况介绍 ...............................................................................................5 2.2 项目介绍 .......................................................................................................6 2.3 项目建设的必要性 .......................................................................................6 2.3.1 素食市场的规模.......................................................................................... 6 2.3.2 素食市场的需求.......................................................................................... 7 2.3.3 素食市场的对象.......................................................................................... 7 2.3.4 素食产品的种类.......................................................................................... 7 第 3 章 餐饮连锁项目投资环境分析................................................... 8 3.1 社会宏观环境分析 .......................................................................................8 3.2 餐饮连锁项目相关政策分析 .......................................................................9 3.2.1 食品安全相关政策...................................................................................... 9 3.2.2 环保问题 ................................................................................................... 12 3.3 地方政策 .....................................................................................................13 3.3.1 存在的问题 ............................................................................................... 13 3.3.2 政策先导 ................................................................................................... 14 3.3.3 抢抓产业转移新机遇................................................................................ 15 3.3.4 驻马店市产业聚集区................................................................................ 16 3.4 SWOT 分析 .................................................................................................16 3.4.1 优势 ........................................................................................................... 17目录 2 3.4.2 弱点 ........................................................................................................... 17 3.4.3 机会 ........................................................................................................... 18 3.4.4 威胁 ........................................................................................................... 19 3.5 STP 分析 .....................................................................................................19 3.5.1 市场细分 ................................................................................................... 19 3.5.2 目标市场 ................................................................................................... 20 3.5.3 市场定位 ................................................................................................... 20 第 4 章 投资效益分析以及风险分析................................................. 21 4.1 餐饮连锁项目筹资与投资计划 .................................................................21 4.1.1 资金筹措计划 ........................................................................................... 21 4.1.2 项目规划 ................................................................................................... 21 4.1.3 资金使用计划 ........................................................................................... 22 4.2 产销状况分析 .............................................................................................23 4.2.1 销售计划 ................................................................................................... 23 4.2.2 销售收入状况分析.................................................................................... 23 4.3 成本费用分析 .............................................................................................23 4.4 获利能力分析 .............................................................................................25 4.4.1 利润预计 ................................................................................................... 25 4.4.2 现金流量预测 ........................................................................................... 26 4.4.3 回收期预测 ............................................................................................... 26 4.4.4 净现值（NPV）分析................................................................................ 26 4.4.5 内部收益率分析........................................................................................ 27 4.4.6 获利能力分析结论.................................................................................... 27 4.5 敏感性分析 .................................................................................................27 4.5.1 销售价格敏感性分析................................................................................ 27 4.5.2 销售量敏感性分析.................................................................................... 28 4.5.3 付现成本敏感性分析................................................................................ 28 4.5.4 投资额敏感性分析.................................................................................... 29 4.5.5 结论 ........................................................................................................... 29 4.6 风险分析 .....................................................................................................30 4.6.1 产品风险 ................................................................................................... 30 4.6.2 市场风险 ................................................................................................... 31 4.6.3 经营风险 ................................................................................................... 31 4.6.4 管理风险 ................................................................................................... 32 4.6.5 财务风险 ................................................................................................... 32目录 3 第 5 章 保障措施................................................................................. 33 5.1 组织架构 .....................................................................................................33 5.2 企业保障机制 .............................................................................................34 第 6 章 餐饮连锁项目可行性研究结论............................................. 36