产品定位分析

第六章、项目产品定位分析壹、项目产品和投资组合总体方案根据项目市场定位、规划控制条件以及产品功能设计的要求，以“项目规划设计方案壹方案A方案B方案C方案D技术经济指标（㎡）（㎡）（㎡）（㎡）总建筑面积198300198300214400224000多层公寓18200012390010360093600高层公寓————3640056000情景洋房——316003160031600叠加别墅——265002650026500总合计16300163001630016300体公会所2000200020002000安共幼儿园2100210021002100排建商业服务3900390039003900筑农贸市场2500250025002500等小户型公寓2800280028002800错复式商住300030003000——车库10000120001300014000总建筑面积48100481004810048100壹期多层公寓33900339003390033900公共建筑等14200142001420014200车库1800180018001800总建筑面积65500630006300063000多层公寓65500314003140031400二期情景洋房——316003160031600车库3600380038003800总建筑面积49200482004820048200多层公寓47100196001960019600三期叠加别墅——265002650026500幼儿园2100210021002100车库2600420042004200总建筑面积35500390005510064700多层公寓3550039000187008700四期高层公寓————3640056000车库2000220032004200备注：车库层高按2.18米，不计入建筑面积二、构建投资分析模型1、项目产品定位工作流程项目前期研究市场定位的可行性方案项目用地潜力分析项目产品组合分析投资效益分析和测算项目产品定位规划设计建议2、投资效益分析工作模型项目开发计划投资成本测算销售收入预测分期投资计划分期销售收入静态投资效益评介动态投资效益评介各方案效益指标比较提出产品定位方案三、投资分析关联参数1、依据⑴安徽省建筑和装饰工程预算定额；⑵巢湖市同类工程竣工决算的指标；⑶主要设备和材料的现行价格。⑷文件规定的关联报建规费2、投资成本构成和支付遵循原则⑴项目土地费，期初支付土地费100%；⑵前期费用，勘察设计费、工程前期费项目开始时支付费用总价的30%，至正式开始动工前支付剩余的70%；项目报建费按工程量每期初分别支付；⑶建安工程费，按分期实施进度付款，期中支付50%，完工支付50%；⑷基础设施费，按主体工程封顶后半年完成，其款项支付进度和工程进度基本相同；⑸管理费用，按工作的进展分期适当增加；⑹财务费用，按2年本金壹次偿付，利息分期支付；⑺不可预见费，按2-4项费用当期发生额占其费用总额比例的3%；⑻销售费用，按营销前半年占30%，其余按时均摊；⑼营业税金及附加，按销售收入分期支付。四、A方案投资效益测算1、投资成本测算序号项目名称单位数量费用单价(元)金额(万元)备注1土地费用6435.5⑴土地出让金亩2382600006188.0⑵契税4%247.52前期工程费2630.9⑴勘察设计费万㎡393．5地堪费万㎡15.87115.9规划方案费万㎡19.836119.0施工图设计费万㎡19.838158.6景观设计费万㎡10.010100.0⑵关联报建费2087.4城市基础设施配套费万㎡19.8340793.2人防费万㎡19.8330594.9白蚁防治费万㎡19.832.549.6规划技术服务费万㎡19.83239.7散装水泥基金万㎡19.831.529.7档案管理万㎡19.830.59.9图纸抗震审查费万㎡19.83119.8质检费万㎡19.83239.7监理费万元14725.51.2%176.7招投标费万元14725.56‰88.4墙改基金万㎡19.838158.6土地登记及测量费19.834.487.2⑶工程前期费150.0按建安工程费1%取3建安工程费万㎡19.8314725.5⑴多层砖混万㎡18.270012740.0多层砖混指多层公寓；⑵多层框架万㎡1.638501385.5多层框架包括情景洋⑶高层住宅万㎡1000房、叠加别墅及公建。⑷半地下车库万㎡1.0600600.04基础设施费万㎡19.831001983.05直接建设成本25774.96管理费用580.0按2-4项3%7财务费用贷款5000万元26%600.08不可预见费580.0按2-4项3%9销售费用762.0销售收入×2.0%10营业税和附加2095.8销售收入×5.5%11总成本费用30392.7单方成本1488按可售面积20.42万㎡2、投资计划时间20052006200720082009项目下半年上半年下半年上半年下半年上半年下半年下半年合计合计6823.51365.53452.16312.66047.44283.81902.2205.630392.7直接建设投资888.92772.95330.05162.93541.71480.025774.9管理费用70.070.075.075.080.080.080.050.0580.0财务费用150.0150.0150.0150.0600.0不可预见费5.026.683.2159.9154.8106.244.3580.0销售费用230.090.090.090.090.090.082.0762.0营业税和附加281.0507.7559.7465.9207.973.62095.8单位:万元3、预计销售收入序号项目名称单位数量销售单价（元/M2）合计总计万㎡20.42186638106.018.20180032760.0

1多层公寓万㎡20002高层公寓万㎡22003情景洋房万㎡25004叠加别墅万㎡0.3945001755.0

5底层商业万㎡0.282200616.0

6小户型公寓万㎡0.30850.0

7错复式住宅万㎡住宅部分万㎡0.202000400.0商业部分万㎡0.104500450.08农贸市场万㎡0.252500625.09半地下车库万㎡1.0015001500.0单位:万元4、分期销售收入时间2006200720082009项目上半年下半年上半年下半年上半年下半年下半年合计合计5109.09230.410176.68471.43780.61338.038106.0壹期5109.03065.42043.610218.0二期6165.03699.02466.012330.0三期4434.02660.41773.68868.0四期3345.02007.01338.06690.0单位:万元5、静态投资效益评价⑴项目预计实现销售总额38106万元⑵项目总成本30393万元⑶项目所得税前利润7713万元⑷所得税前投资利润率为（7713÷30393）×100%=25.4%⑸项目实现净利润5168万元⑹所得税后投资利润率为（5168÷30393）×100%=17.0%6、动态投资效益评价⑴项目现金流量分析时间20052006200720082009项目下半年上半年下半年上半年下半年上半年下半年下半年合计壹、现金流入5109.09230.410176.68471.43780.61338.038106.0销售收入5109.09230.410176.68471.43780.61338.038106.0二、现金流出6823.51365.53452.16312.66047.44283.81902.2205.630392.7直接建设投资888.92772.95330.05162.93541.71480.025774.9管理费用70.070.075.075.080.080.080.050.0580.0财务费用150.0150.0150.0150.0600.0不可预见费5.026.683.2159.9154.8106.244.3580.0销售费用230.090.090.090.090.090.082.0762.0营业税和附加281.0507.7559.7465.9207.973.62095.8三、税前净现金流量-6823.5-1365.51656.92917.84129.24187.61878.41132.47713.3四、税前累计净现金流量-6823.5-8189.0-6532.1-3614.3514.94702.56580.97713.3五、所得税169.91381.9619.9373.72545.4六、税后净现金流量-6823.5-1365.51656.92917.83959.32805.71258.5758.75167.9七、税后累计净现金流量-6823.5-8189.0-6532.1-3614.3345.03150.74409.25167.9⑵项目财务评价指标所得税前财务内部收益率39.2%所得税前财务净现值（Ic=8%）5347万元所得税后财务内部收益率28.0%所得税后财务净现值（Ic=8%）3284万元五、B方案投资效益测算1、投资成本测算序号项目名称单位数量费用单价(元)金额(万元)备注1土地费用6435.5⑴土地出让金亩2382600006188.0⑵契税4%247.52前期工程费2658.7⑴勘察设计费万㎡393.5地堪费万㎡15.87115.9规划方案费万㎡19.836119.0施工图设计费万㎡19.838158.6景观设计费万㎡10.010100.0⑵关联报建费2105.2城市基础设施配套费万㎡19.8340793.2人防费万㎡19.8330594.9白蚁防治费万㎡19.832.549.6规划技术服务费万㎡19.83239.7散装水泥基金万㎡19.831.529.7档案管理万㎡19.830.59.9图纸抗震审查费万㎡19.83119.8质检费万㎡19.83239.7监理费万元15717.01.2%188.6招投标费万元15717.06‰94.3墙改基金万㎡19.838158.6土地登记及测量费19.834.487.2⑶工程前期费160.0按建安工程费1%取3建安工程费万㎡19.8315717.0⑴多层砖混万㎡12.397008673.0多层砖混指多层公寓；⑵多层框架万㎡7.448506324.0多层框架包括情景洋⑶高层住宅万㎡1000房、叠加别墅及公建。⑷半地下车库万㎡1.2600720.04基础设施费万㎡19.831001983.05直接建设成本26794.26管理费用610.0按2-4项3%7财务费用贷款5000万元26%600.08不可预见费610.0按2-4项3%9销售费用830.0销售收入×2.0%10营业税和附加2283.9销售收入×5.5%11总成本费用31728.1单方成本1538按可售面积20.62万㎡2、投资计划时间20052006200720082009项目下半年上半年下半年上半年下半年上半年下半年下半年合计合计6826.51392.63444.06496.36522.14716.12084.6245.931728.1直接建设投资6601.5895.92755.55471.45549.43894.51626.026794.2管理费用70.070.075.080.080.080.080.075.0610.0财务费用150.0150.0150.0150.0600.0不可预见费5.026.782.5164.0166.4116.748.7610.0销售费用250100.0100.0100.0100.090.090.0830.0营业税和附加281.0530.9626.3524.9239.980.92283.9单位:万元3、预计销售收入序号项目名称单位数量销售单价（元/M2）合计总计万㎡20.62201441525.0万㎡12.39180022302.01多层公寓万㎡20002高层公寓万㎡3.1622006952.03情景洋房万㎡2.6525006625.04叠加别墅万㎡0.3945001755.05底层商业万㎡0.282200616.06小户型公寓万㎡0.30850.07错复式住宅住宅部分0.202000400.0商业部分0.104500450.08农贸市场万㎡0.252500625.09半地下车库万㎡1.2015001800.0单位:万元4、分期销售收入时间2006200720082009项目上半年下半年上半年下半年上半年下半年下半年合计合计5109.09652.411387.39544.74361.61470.041525.0壹期5109.03065.42043.610218.0二期6587.03952.22634.813174.0三期5391.53234.92156.610783.0四期3675.02205.01470.07350.0单位:万元5、静态投资效益评价⑴项目预计实现销售总额41525万元⑵项目总成本31728万元⑶项目所得税前利润9797万元⑷所得税前投资利润率为（9797÷31728）×100%=30.9%⑸项目实现净利润6564万元⑹所得税后投资利润率为（6564÷31728）×100%=20.7%6、动态投资效益评价⑴项目现金流量分析时间20052006200720082009项目下半年上半年下半年上半年下半年上半年下半年下半年合计壹、现金流入5109.09652.411387.39544.74361.61470.041525.0销售收入5109.09652.411387.39544.74361.61470.041525.0二、现金流出6826.51392.63444.06496.36522.14716.12084.6245.931728.1直接建设投资6601.5895.92755.55471.45549.43894.51626.026794.2管理费用70.070.075.080.080.080.080.075.0610.0财务费用150.0150.0150.0150.0600.0不可预见费5.026.782.5164.0166.4116.748.7610.0销售费用250100.0100.0100.0100.090.090.0830.0营业税和附加281.0530.9626.3524.9239.980.92283.9三、税前净现金流量-6826.5-1392.61665.03156.14865.24828.62277.01224.19796.9四、税前累计净现金流量-6826.5-8219.1-6554.1-3398.01467.26295.88572.89796.9五、所得税484.21593.4751.4403.93232.9六、税后净现金流量-6826.5-1392.61665.03156.14381.03235.21525.6820.26564.0七、税后累计净现金流量-6826.5-8219.1-6554.1-3398.0983.04218.25743.86564.0⑵项目财务评价指标所得税前财务内部收益率47.6%所得税前财务净现值（Ic=8%）7084万元所得税后财务内部收益率35.8%所得税后财务净现值（Ic=8%）4450万元六、C方案投资效益测算1、投资成本测算序号项目名称单位数量费用单价(元)金额(万元)备注1土地费用6435.5⑴土地出让金亩2382600006188.0⑵契税4%247.52前期工程费2890.3⑴勘察设计费万㎡416.0地堪费万㎡15.87115.9规划方案费万㎡21.446128.6施工图设计费万㎡21.448171.5景观设计费万㎡10.010100.0⑵关联报建费2294.3城市基础设施配套费万㎡21.4440857.6人防费万㎡21.4430643.2白蚁防治费万㎡21.442.553.6规划技术服务费万㎡21.44242.9散装水泥基金万㎡21.441.532.2档案管理万㎡21.440.510.7图纸抗震审查费万㎡21.44121.4质检费万㎡21.44242.9监理费万元17996.01.2%216.0招投标费万元17996.06‰108.0墙改基金万㎡21.448171.5土地登记及测量费21.444.494.3⑶工程前期费180.0按建安工程费1%取3建安工程费万㎡21.4417996.0⑴多层砖混万㎡10.367007252.0多层砖混指多层公寓；⑵多层框架万㎡7.448506324.0多层框架包括情景洋⑶高层住宅万㎡3.6410003640.0房、叠加别墅及公建。⑷半地下车库万㎡1.3600780.04基础设施费万㎡21.441002144.05直接建设成本29465.86管理费用690.0按2-4项3%7财务费用贷款5000万元26%600.08不可预见费690.0按2-4项3%9销售费用906.0销售收入×2.0%10营业税和附加2491.6销售收入×5.5%11总成本费用34843.4单方成本1560按可售面积22.33万㎡2、投资计划时间20052006200720082009项目下半年上半年下半年上半年下半年上半年下半年下半年合计合计6862.31441.63454.06501.36721.85979.23438.4444.834843.4直接建设投资6631.5908.42755.55471.45738.55114.52846.029465.8管理费用75.080.080.080.080.0100.0100.095.0690.0财务费用150150150150600.0不可预见费5.827.282.5164.0172.0153.385.2690.0销售费用276.0105.0105.0105.0105.0105.0105.0906.0营业税和附加281.0530.9626.3506.4302.2244.82491.6单位:万元3、预计销售收入序号项目名称单位数量销售单价（元/M2）合计总计万㎡22.33202845301.0万㎡10.36180018648.01多层公寓万㎡3.6420007280.02高层公寓万㎡3.1622006952.03情景洋房万㎡2.6525006625.04叠加别墅万㎡0.3945001755.05底层商业万㎡0.282200616.06小户型公寓万㎡0.30850.07错复式住宅住宅部分0.202000400.0商业部分0.104500450.08农贸市场万㎡0.252500625.09半地下车库万㎡1.3015001950.04、分期销售收入时间2006200720082009项目上半年下半年上半年下半年上半年下半年下半年合计合计5109.09652.411387.311432.75494.42225.245301.0壹期5109.03065.42043.610218.0二期6587.03952.22634.813174.0三期5391.53234.92156.610783.0四期5563.03337.82225.211126.0单位:万元5、静态投资效益评价⑴项目预计实现销售总额45301万元⑵项目总成本34843万元⑶项目所得税前利润10458万元⑷所得税前投资利润率为（10458÷34843）×100%=30.0%⑸项目实现净利润7007万元⑹所得税后投资利润率为（7007÷34843）×100%=20.1%6、动态投资效益评价⑴项目现金流量分析时间20052006200720082009项目下半年上半年下半年上半年下半年上半年下半年下半年合计壹、现金流入5109.09652.411387.311432.75494.42225.245301.0销售收入5109.09652.411387.311432.75494.42225.245301.0二、现金流出6862.31441.63454.06501.36721.85979.23438.4444.834843.4直接建设投资6631.5908.42755.55471.45738.55114.52846.029465.8管理费用75.080.080.080.080.0100.0100.095.0690.0财务费用150150150150600.0不可预见费5.827.282.5164.0172.0153.385.2690.0销售费用276.0105.0105.0105.0105.0105.0105.0906.0营业税和附加281.0530.9626.3506.4302.2244.82491.6三、税前净现金流量-6862.3-1441.61655.03151.14665.55453.52056.01780.410457.6四、税前累计净现金流量-6862.3-8303.9-6648.9-3497.81167.76621.28677.210457.6五、所得税385.31799.7678.5587.53451.0六、税后净现金流量-6862.3-1441.61655.03151.14280.23653.81377.51192.97006.6七、税后累计净现金流量-6862.3-8303.9-6648.9-3497.8782.44436.25813.77006.6⑵项目财务评价指标所得税前财务内部收益率48.8%所得税前财务净现值（Ic=8%）7581万元所得税后财务内部收益率36.7%所得税后财务净现值（Ic=8%）4779万元七、D方案投资效益测算1、投资成本测算序号项目名称单位数量费用单价(元)金额(万元)备注1土地费用6435.5⑴土地出让金亩2382600006188.0⑵契税4%247.52前期工程费3025.8⑴勘察设计费万㎡429.5地堪费万㎡15.87115.9规划方案费万㎡22.406134.4施工图设计费万㎡22.408179.2景观设计费万㎡10.010100.0⑵关联报建费2406.3城市基础设施配套费万㎡22.4040896.0人防费万㎡22.4030672.0白蚁防治费万㎡22.402.556.0规划技术服务费万㎡22.40244.8散装水泥基金万㎡22.401.533.6档案管理万㎡22.400.511.2图纸抗震审查费万㎡22.40122.4质检费万㎡22.40244.8监理费万元19316.01.2%231.8招投标费万元19316.06‰115.9墙改基金万㎡22.408179.2土地登记及测量费22.404.498.6⑶工程前期费190.0按建安工程费1%取3建安工程费万㎡22.4019316.0⑴多层砖混万㎡9.367006552.0多层砖混指多层公寓；⑵多层框架万㎡7.448506324.0多层框架包括情景洋⑶高层住宅万㎡5.6010005600.0房、叠加别墅及公建。⑷半地下车库万㎡1.4600840.04基础设施费万㎡22.401002240.05直接建设成本31017.36管理费用737.0按2-4项3%7财务费用贷款5000万元26%600.08不可预见费737.0按2-4项3%9销售费用951.0销售收入×2.0%10营业税和附加2616.4销售收入×5.5%11总成本费用36658.7单方成本1567按可售面积23.39万㎡2、投资计划时间20052006200720082009项目下半年上半年下半年上半年下半年上半年下半年下半年合计合计6886.61461.63469.16516.46862.26756.04215.1491.736658.7直接建设投资6655.0908.42755.55471.45850.55822.53554.031017.3管理费用75.085.090.090.0100.0105.0105.087.0737.0财务费用150.0150.0150.0150.0600.0不可预见费6.627.282.6164.1175.4174.6106.5737.0销售费用291.0110.0110.0110.0110.0110.0110.0951.0营业税和附加281.0530.9626.3543.9339.6294.72616.4单位:万元3、预计销售收入序号项目名称单位数量销售单价（元/M2）合计总计万㎡23.39203347571.0万㎡9.36180016848.01多层公寓万㎡5.60200011200.02高层公寓万㎡3.1622006952.03情景洋房万㎡2.6525006625.04叠加别墅万㎡0.3945001755.05底层商业万㎡0.282200616.06小户型公寓万㎡0.30850.07错复式住宅住宅部分0.202000400.0商业部分0.104500450.08农贸市场万㎡0.252500625.09半地下车库万㎡1.4015002100.0单位:万元4、分期销售收入时间2006200720082009项目上半年下半年上半年下半年上半年下半年下半年合计合计5109.09652.411387.312567.76175.42679.247571.0壹期5109.03065.42043.610218.0二期6587.03952.22634.813174.0三期5391.53234.92156.610783.0四期6698.04018.82679.213396.0单位:万元5、静态投资效益评价⑴项目预计实现销售总额47571万元⑵项目总成本36659万元⑶项目所得税前利润10912万元⑷所得税前投资利润率为（10912÷36659）×100%=29.8%⑸项目实现净利润7311万元⑹所得税后投资利润率为（7311÷36659）×100%=19.9%6、动态投资效益评价⑴项目现金流量分析时间20052006200720082009项目下半年上半年下半年上半年下半年上半年下半年下半年合计壹、现金流入5109.09652.411387.312567.76175.42679.247571.0销售收入5109.09652.411387.312567.76175.42679.247571.0二、现金流出6886.61461.63469.16516.46862.26756.04215.1491.736658.7直接建设投资6655.0908.42755.55471.45850.55822.53554.031017.3管理费用75.085.090.090.0100.0105.0105.087.0737.0财务费用150.0150.0150.0150.0600.0不可预见费6.627.282.6164.1175.4174.6106.5737.0销售费用291.0110.0110.0110.0110.0110.0110.0951.0营业税和附加281.0530.9626.3543.9339.6294.72616.4三、税前净现金流量-6886.6-1461.61639.93136.04525.15811.71960.32187.510912.3四、税前累计净现金流量-6886.6-8348.2-6708.3-3572.3952.86764.58724.810912.3五、所得税314.41917.9646.9721.83601.0六、税后净现金流量-6886.6-1461.61639.93136.04210.73893.81313.41465.77311.3七、税后累计净现金流量-6886.6-8348.2-6708.3-3572.3638.44532.25845.67311.3⑵项目财务评价指标所得税前财务内部收益率49.8%所得税前财务净现值（Ic=8%）7945万元所得税后财务内部收益率37.5%所得税后财务净现值（Ic=8%）5028万元八、方案比较和项目产品定位1、效益指标比较技术经济指标单位方案A方案B方案C方案D1、技术经济指标总建筑面积㎡198300198300214400224000多层公寓㎡18200012390010360093600高层公寓㎡————3640056000情景洋房㎡——316003160031600叠加别墅㎡——265002650026500公共建筑㎡16300163001630016300车库㎡100001200013000140002、静态投资效益项目销售总额万元38106415254530147571项目总成本万元30393317283484336659税前利润万元771397971045810912税前投资利润率%25.430.930.029.8税后利润万元5168656470077311税后投资利润率%17.020.720.119.93、动态态投资效益税前财务内部收益率%39.247.648.849.8税前财务净现值Ic=8%万元5347708475817945税后财务内部收益率%28.035.836.637.5税后财务净现值Ic=8%万元3284445047795028通过上述各方案的指标对照能够发现：B由于于相同的总建筑面积下采用情景洋房等高附加值的产品，其效益指标明显高于方案A；⑵方案C、方案D由于利用了