商品混凝土是土木工程和建筑工程中所使用的一种结构材料，为水泥的下游产品。相 比于现场搅拌，商品混凝土具有工业化、专业化大生产的特点，质量较现场搅拌的混凝土 稳定，有利于采用新技术、新材料；同时利于提高工程质量，改进施工组织，减轻劳动强 度，减少粉尘、噪音等环境污染；也有利于节约水泥和推广应用散装水泥。因而，受到世 界各国的重视。 亚泰集团哈尔滨建材有限公司（以下简称哈尔滨建材）2009 年成立，是吉林亚泰集团 建材投资有限公司的子公司，主要生产和销售预拌混凝土、混凝土构件、预拌砂浆及相关 建材制品。2010 年拟在哈尔滨市道外区建设一条年生产能力 45 万 m^3的 HZS180 型混凝土 生产线，项目计划投资 8970.56 万元。本项目是哈尔滨建材的第一条生产线，也是亚泰集 团建材产业在哈尔滨混凝土市场迈出的第一步。 本文利用项目可行性研究的理论和方法，从项目背景、市场环境、技术方案、项目投 资、财务评价和风险分析六个方面，对该项目的投资可行性进行分析。本课题的研究将对 哈尔滨建材 45 万 m^3项目的投资决策起到直接作用，并为集团内及同行业的其他项目建设 提供参考依据。 本文的第一部分主要介绍项目的背景、意义、可行性研究的理论、研究方法和内容， 明晰报告结构；第二部分主要对项目所在竞争市场的产品的增长趋势、竞争对手情况、目 标客户的需求进行分析，并制定相应的营销策略；分析当前国家政策、行业政策和地方政 策，进一步充实本项目的论证依据；第三部分介绍本项目的技术方案和施工安排，从技术 角度论证其可行性，项目计划 2010 年 9 月份投产；第四部分对项目的总投资、固定资产 投资、流动资金和资金来源进行分析，结合 2009 年哈尔滨市场同行业产品的价格测算目 标市场的产品销售价格；通过对产品原材料分析，测算产品的制造成本；第五部分充分运 用各种财务指标和定量分析的方法分析项目的投资利润率、内部收益率和投资回收期，确 定盈亏平衡点，并对项目进行敏感性分析；第六部分分析论证该项目存在的风险，并制定 应对措施；第七部分通过以上各部分的分析论证，得出结论：项目的内部收益率高于公司 预期报酬率，该项目可行。 该项目利用集团内自有水泥生产企业的优势，配套开发建设骨料资源，使建设、经营 商品混凝土项目具有得天独厚的原材料优势，对集团公司建材产业链的延伸，水泥制品深摘要 加工产业的开发，集团公司建材产业的可持续性发展起到促进作用，并对完善亚泰集团发 展战略、促进产业结构调整、提高哈尔滨地区商品混凝土的占有率有着深远的意义。 关键词： 可行性研究，商品混凝土，财务分析，风险分析吉林大学工商管理硕士学位报告 Abstract Commercial concrete is a structure material of civil construction and engineering. Compared with present mixing concrete, commercial concrete in industrialized and specialized production has more stable quality and is more helpful to adopt new technique and new materials. The application of commercial concrete is beneficial to improve the quality of construction and reduce labor intensity and environmental pollution such as dust and noise at the same time extending bulk cement, which gets more and more attention all over the world. Harbin building material Ltd. of Yatai Group (called Harbin building material for short hereinafter) was founded in 2009, which is a sub-company of Building material invests in Ltd. of Jilin Yatai Group. The main word of company is to produce and sale premixed concrete and mortal, concrete elements and so on. A HZS180 type concrete production line of 450,000 m^3 annual capacity is to be built in Harbin Daowai District in 2010. The project invests 89,705,600 yuan in plan. In this paper, the theory and method of project feasibility study is used in investment feasibility analysis of the concrete production project. The analysis is divided into six parts: project background, market environment, technical scheme, project investment, financial evaluation and risk assessment. The research in this paper is going to provide reference materials for the Group and other company and plays a important role in investment decision of the 450,000 m^3 commercial concrete project. The first part introduces the project background, significance of the project and the theory and method of feasibility study. The second part carries out analysis on the increase trend of concrete commodity in project location which has competitive market and the condition of competitors at the same time formulates the marketing strategy. And according to the current country policy, local policy and industry policy, more analysis is done. The third part mainly introduces the project technology scheme and construction arrangement. The forth part analyzes the total investments of project, fixed investments, operating funds and the origin of finance. And the target market sale price was measured and calculated. The cost of the production was also calculated by calculating the cost of raw materials. In the fifth part quantitative analysis is carried out in studying the return on investment, internal rate return, investment payback period and breakeven point by application of kinds of financial index. In the sixth part, the risk of the project andAbstract corresponding measures are analyzed and demonstrated. In the last part, above analytical demonstrations are finally analyzed. As a result, the project can be carried out as the internal rate return of the project is higher than anticipate reward rate of the company. As making use of the own cement enterprise in the Group, and supporting exploiting and building aggregate resource for obtain nature raw material advantage, the project plays a significant role in extending the industry chain of building materials in Group, developing further process of cement products, and the sustainable development of building material industry of Yatai Group. It also has far-reaching inference on perfecting development strategy, promoting industrial restructuring, and improving the area concrete occupation ratio. Keywords： Feasibility study，Commercial concrete，Financial analysis，Risk analysis吉林大学工商管理硕士学位报告 目 录 第 1 章 绪论............................................................... 1 1.1 研究背景和意义 ....................................................... 1 1.1.1 研究的背景 ....................................................... 1 1.1.2 研究的意义 ....................................................... 2 1.2 相关研究综述 ......................................................... 2 1.2.1 可行性研究的概念 ................................................. 2 1.2.2 可行性研究的特点 ................................................. 2 1.2.3 可行性研究作用 ................................................... 3 1.3 研究架构 ............................................................. 3 1.3.1 研究方法 ......................................................... 3 1.3.2 研究内容 ......................................................... 4 第 2 章 目标市场分析 ....................................................... 5 2.1 总体容量增长趋势 ..................................................... 5 2.2 竞争市场增长趋势 ..................................................... 5 2.3 竞争对手分析 ......................................................... 7 2.3.1 市场供应现状 ..................................................... 7 2.3.2 主要竞争对手情况 ................................................. 7 2.3.3 产品竞争优势分析 ................................................ 10 2.3.4 产品竞争劣势分析 ................................................ 11 2.4 目标市场的需求客户分析 .............................................. 11 2.5 营销策略 ............................................................ 13 2.6 项目政策分析 ........................................................ 15 2.6.1 国家政策 ........................................................ 15 2.6.2 行业政策 ........................................................ 15 2.6.3 地方政策 ........................................................ 15 第 3 章 技术方案与施工进度 ................................................ 17 3.1 建设规模与产品方案 .................................................. 17目 录 3.2 技术方案 ............................................................ 17 3.2.1 建设条件 ........................................................ 17 3.2.2 生产工艺 ........................................................ 18 3.2.3 生产工艺流程 .................................