随着近几年缅甸消费者需求潜力，目前冷饮产品尤其是冰淇淋等的需求量日益增 长，为了提高产量以及扩大市场占有率等，公司准备扩厂，因此选择商业计划书方式展 开研究。 本文采用了商业 计划书文体，针对 HTIC 有限公司的扩厂项目结合缅甸冷饮业 目前发展趋势和行业的实际情况，从公司的组织架构、项目市场环境及营销策划、财务 预算与投资回报等几个方面，对 HTIC 扩厂项目进行了详细分析，综合运 用战略管理、 营销管理、财务管理等方面的理论，对公司迅速打开市场、扩大市场份额、实现经济效 益以及引入风险投资的可行性进行了分析。期望通过计划书的介绍获得 5 万美元的风险 资本，为建立较强的营销及技术 服务支持体系，使项目在缅甸市场的营销和服务工作顺 利开展，并为投资者提供可靠、满意的投资回报，以达到双赢的目标。 2015 年项目计划完成时，税后净现金流达 3.48 万美元，并将以仰光和内比都为中 心，向全国 一线城市扩张，形成全国范围内的连锁。本项目在行业发展的宏观环境分析 后，发现具有很大的潜力和投资空间；在行业环境中，其进入门槛较低，现有竞争者主 要集中在大城市的繁华商业区，产品的替代品较少。HTIC 店 采用差异化的市场战略， 目标市场选择为缅甸高尚住宅区的社区居民，在此区位内竞争尚不激烈，因此，利于项 目赢得市场份额。公司具有明确的发展一流冷饮企业的目标，有行业经验丰富、具有先 进管理水平和理念的创 业团队，致力于为顾客创造独特的品牌体验，组织结构、职能部 门完善，设计了有竞争力的工资标准，对员工的激励措施考虑得当，但也面临资金短缺 的问题，受经济发展和竞争的影响。 根据资本资产定价模型（CAPM）， 采用调整贴现率调整风险的方法，确定本项目 的贴现率为 14.75%，保守估计项目寿命期 5 年，在此基础上计算出本项目的动态回收期 为 3 年，采用调整现金流调整风险的方法，经计算净现值为 14.52 万美元，内部收益 率 28%，修正内部收益率为 21%，同时风险投资 2011 年-2015 年所获股利合计为 1.52 万美 元。在获得预期收益后，风险资金可选择股份转让、股份回购两种退出方式。详细的风 险分析表明本项目的风险较小，基本可以 规避或降低。本文认为，一个急需资金的好项 目，如果能吸引到足够的风险资金，将有助于实现中小企业（SME）与风险投资商的双 赢。 关键词，HTIC 有限公司；冰淇淋；扩厂；商业计划Abstract This business plan, which introduces the project of HTIC chain for HAWAII Tropical Ice Cream Co.,Ltd, conducts a detailed analysis of the project HTIC Chain for HAWAII Tropical Ice Cream Co.,Ltd from the perspectives of corporation's organizational structure, market environment and marketing project planning, financing budget & return of the investment etc. It is aiming to acquire 50000USD venture capital from venture investors. It will establish the foundation of Sales and Technology System, which can promote the marketing and customer service in Myanmar, and provide venture capitalists with a reliable, satisfied return on investment, so as to achieve a win-win goal. The project is in the development of the soft drinks industry. In the macro environment, it has great potentials and investment space. Soft drinks industry environment has low barriers to entry. The existing competitors of this project mainly concentrated in the bustling commercial district in big cities, but it has less substitutes. The HTIC Chain Project adopts a differentiation strategy, whose target market is the citizens in luxury residential of Myanmar. The competition in this area is not that severity; therefore it is to win market share. HTIC Co.,Ltd has an ambition to develop the first-top products, rich experiences, advanced management and ideal. The work team of HTIC devotes to creating a special brand experience for customers. The organization construction and the function departments are set perfectly. The salary is competitive and the promotion for employee is propriety. But it also faces funds shortage and is affected by the economic development and competition. The project plan invites venture investment of 50000USD, accounting for 77% of the share. The HTIC self-financing is15000USD, accounting for 23% of the share. Up to 2015, when the project is completed, the product can bring 34800USD income per year. After that, Rangoon and Naw Pyi Daw will be the center of domestic expansion. Referring to CAPM, we fix the DR on 14.75% and estimate 5 years calculation term. Based on the above, we find that the NPV is more than 26500, the dynamic investment recovery period of this project is 3 years, the IRR is 28%, the MIRR is 21%, and the total dividend obtained by the venture capital is about 15200USD. When the prospective income is acquired, the venture capital can drop our in two ways: share transfer and share redemption. Elaborate venture analysis stated this project has extremely low ventures, which can be avoided or lowered. This paper conducts that enough venture capital will help SME and venture capitalist to achieve a win-win situation. Key words，HTIC Co.,Ltd; Ice Cream; Expand Factory; Business Plan目 录 摘要.........................................................................................................................................I Abstract ..................................................................................................................................... II 图表目 录..................................................................................................................................VI 第一章 绪 论..............................................................................................................................1 1.1 HTIC 扩厂项目背景及意义 ............................................................................................ 1 1.2 项目建设基本方案 ......................................................................................................... 3 1.3 项目所在区域经济发展概况 ......................................................................................... 3 1.4 文献综述 ......................................................................................................................... 4 1.4.1 冰淇淋产业发展相关研 究....................................................................................... 4 1.4.2 冰淇淋的产业品牌战 略........................................................................................... 5 1.4.3 冰淇淋业的连锁经 营............................................................................................... 6 1.5 研究目标、内容及方法 ................................................................................................. 6 1.6 研究方法及技术路线 ..................................................................................................... 8 第二章 HTIC 扩厂项目的环境分 析.......................................................................................9 2.1 项目优势分析 ................................................................................................................. 9 2.2 项目宏观环境分析 ......................................................................................................... 9 2.3 行业环境分析 ............................................................................................................... 10 2.4 缅甸居民消费特点分析 ............................................................................................... 12 2.5 项目的 SWOT 分析 ...................................................................................................... 12 2.5.1 优势（Strength） ................................................................................................... 12 2.5.2 劣势（Weakness） ................................................................................................. 13 2.5.3 机会（Opportunity） ............................................................................................. 14 2.5.4 威胁（Threat） ...................................................................................................... 14 2.6 本章小结 ....................................................................................................................... 15 第三章 HTIC 营销计 划........................................................................................