在过去的 30 多年，中国的经济高速发展，然而环保产业的发展没有跟上经 济发展的脚步，导致在这过程中对生态环境的污染十分严重。近些年，国家及地 方政府对高频出现的雾霾天气、土壤污染等现象高度关注，国家环保部及地方政 府颁布了相关的法律法规，明确了企业在生产过程中生态环境保护工作的执行标 准及时限。更重要的是，国家及地方政府为了引导企业发展环保新材料，在产业 政策上给予了更多的优惠及扶持。在这样的大环境背景下，超润公司投资水性涂 料项目是不容错过的机遇。本文将对超润公司水性涂料项目可行性及投资价值进 行论证。首先，对水性涂料项目、超润公司及项目团队、项目的产品及技术进行 了详细介绍。其次，对项目的可行性从以下几方面分别进行论证：第一，应用 PEST 模型分析宏观环境、波特五力模型分析行业环境、SWOT 模型及 GPM 竞争态 势矩阵进行竞争性分析；第二，应用 STP 理论对市场进行细分、选择及定位，通 过 4P 营销组合策略并结合产品的分类提出直接销售为主、渠道销售为辅的销售 模式；第三，确定专业化集中生产与精益生产相结合的营运模式，差异化服务。 再次，应用杜邦模型进行财务分析管理，对风险进行评估及控制，从而确保项目 投资价值性进行的有效评估。最后对项目实施进行计划与控制，确保项目按期、 保质、有序的实施，并实现预期目标。 该商业计划书通过对超润公司水性涂料项目可行性的有效论证，对投资价值 的有效评估、对其不确定风险的可控性的全面预估，为超润公司水性涂料项目投 资决策提供战略支撑，为项目营运发展提供了实施纲领。同时，该商业计划书的 论证模式，可以应用到其它行业的投资分析。 关键词：商业计划书；水性涂料；环境保护II ABSTRACT In the past 30 years, China’s economy has developed with high speed, however, the development of environmental protection industry did not keep pace with that of economy which resulted in serious ecological environmental pollution. In recent years, both national and local government has paid high attention to the phenomena of frequently happened haze and soil pollution. National Ministry of Environmental Protection and local government have issued relevant laws and regulations in order to specify the execution standard and duration in the ecological environment protection work in the process of enterprises’ production. More importantly, both the national and local governments give corresponding preferential policies and supports environmental protection materials in order to make the enterprises to develop these materials. Under such environments, it is a good opportunity for SG-TECH to invest water base coating project. This paper will demonstrate the feasibility and investment value of the water base coating project of SG-TECH. Firstly, the water base coating project, SG-TECH and its project team, products and technology are thoroughly introduced . Secondly, the project feasibility is demonstrated from the following aspects: (1) Use PEST model to analyze the macro environment, use Michael Porter's Five Forces Model to analyze the industrial environment, use SWOT model and CPM (Competitive Profile Matrix) to analyze the competitiveness. (2) Use STP theory to segment the market and select the specific market segments. Through the 4P marketing strategy and product classification, we determine the sales model mainly with direct sales and supplemented with channel sales. (3) Determine the operation mode as specialized centralized production and lean production, the differentiated services are carried out. Thirdly, the project investment value is evaluate from investment return period, investment risk and control, It is conducted by applying DuPont models. Finally, the project implementation is planned and controlled in order to make the project implement on schedule, durably and orderly, and then achieve the expected goals. This business plan makes an effective demonstration on the feasibility of the water base costing project. At the same time, it evaluates the investment value and uncertain risk of the project which provide a strategic support for SG TECH to make decision on investing water base costing project and give an implementation guideline for project operation managements. At the same time, the demonstration mode of this business plan can be applied to the investment analysis of other industries. Key Words: Business plan; Water base coating; Environment protectionIII 目 录 中文摘要 ................................................I ABSTRACT ............................................II 一、绪论 ................................................1 （一）研究背景与意义 ............................................1 （二）相关理论概述 ..............................................3 （三）水性涂料项目介绍 ..........................................4 （四）报告的结构和主要的内容 ....................................5 二、超润公司与项目团队概述...............................7 （一）公司简介 ..................................................7 （二）公司战略 ..................................................7 （三）项目团队及组织架构 ........................................8 三、产品与技术介绍 .....................................10 （一）产品介绍 .................................................10 （二）工艺技术流程 .............................................13 （三）物料保障系统 .............................................17 四、竞争与市场需求分析..................................19 （一）宏观环境分析 .............................................19 （二）行业环境分析 .............................................21 （三）市场需求分析 .............................................23 （四）竞争性分析 ...............................................25 五、项目营销策略 .......................................27 （一）STP 分析 .................................................27 （二）营销组合策略分析 .........................................29 （三）产品分类及销售模式 .......................................33 六、运营规划与生产计划..................................37 （一）运营模式介绍 .............................................37 （二）运营管理 .................................................37IV （三）生产计划 .................................................42 （四）精益生产管理 .............................................44 七、财务管理及风险控制..................................46 （一）财务预算规划 .............................................46 （二）投融资方案 ...............................................46 （三）盈利预测 .................................................47 （四）财务分析 .................................................48 （五）风险预估 .................................................50 （六）风险应对与控制 ...........................................51 （七）退出机制 .................................................52 八、实施规划 ...........................................54 （一）实施计划 .................................................54 （二）项目实施时间表和关键里程碑 ...............................54 （三）实施控制 .................................................56 九、结论与展望 .........................................57