旅游开发与管理课件 8.ppt

8.3 Sources of funding Three sources: public, private and voluntary sectors. Two forms: Direct financial contributions Indirect financial ‘help in kind’ 8.3.1Direct funding: private sector Overdrafts 透支 Loans：short, medium and long term 贷款：短期、中期和长期 Commercial mortgages 商业抵押 Venture capital 风险资本投入 Equity 股票转让 Business expansion scheme 商业扩张方案 8.3.2 Direct funding: public sector European Commission欧洲委员会 Central government中央政府 Local government地方政府 8.3.3 Direct funding: voluntary sector Some voluntary trusts 一些信托基金 Voluntary bodies 志愿性团体本身 8.3.4 Indirect funding: private sector Leasing 租赁 Hire purchase 分期付款 Sale and leaseback 出售回租 Concessions and franchises 特许使用权和特许经营权 Sponsorship 赞助 8.3.5 Indirect funding: public sector 免费或以低于市场的价格，有时以分享企业股份的方式，提供土地和建筑物 对耗用资本提供免税期和免税额 提供昂贵的基础设施 进口原材料的关税减免 通过由公共部门投资的在职培训计划来培训可用的劳动力 8.3.6 Indirect funding: voluntary sector Through the provision of voluntary labour. Volunteers are very important. 8.4 Attracting external funding Business plans: designed to demonstrate to potential funders that the proposed project is financially viable and the developers are a good risk and the attraction will be professionally managed. 为了向潜在的投资商表明，所提出的项目在财政上是可行的，同时开发商是不会有太大风险的，景区也会由专业人士进行管理 Financial forecasts and projections: The financial forecasts and projections is the core of the business plan.财政预测与规划是商业计划的核心 8.4.3 Cash flow projections and management It is therefore usual for attractions to project their income and expenditure at least on a month by month basis to allow them to see where cash problems may occur. 8.4.4 Sensitivity analysis Changes affecting demand Changes affecting the operating costs of the attraction 8.4.5 Project evaluation and investment appraisal Three methods: Return on capital employed Payback period Discounted cash flow 8.5 The problems of attracting private sector finance for attraction project Attraction projects are seen to be a high-risk investment Because of the rapid changes in consumer preferences and the resul