收購盡職調(diào)查報(bào)告071112

1、_A（亞洲）有限公司（亞洲）有限公司收購金創(chuàng)新天酒業(yè)有限公司收購金創(chuàng)新天酒業(yè)有限公司45%股權(quán)和蓬萊股權(quán)和蓬萊新天金創(chuàng)酒業(yè)銷售有限公司新天金創(chuàng)酒業(yè)銷售有限公司45%股權(quán)項(xiàng)目股權(quán)項(xiàng)目盡職調(diào)查報(bào)告盡職調(diào)查報(bào)告SHEN會(huì)計(jì)師事務(wù)所有限公司2007年11月_二、主要會(huì)計(jì)政策及會(huì)計(jì)估計(jì)..............................................................................50第八

2、部分第八部分行業(yè)分析行業(yè)分析..........................................................................................5353一、行業(yè)現(xiàn)狀及發(fā)展前景......................................................................................53二、目標(biāo)公司的銷售市場(chǎng)分析

3、..............................................................................57三、公司在該行業(yè)中的地位及影響......................................................................60第九部分第九部分市場(chǎng)營銷市場(chǎng)營銷.....................................

4、.....................................................6161一、產(chǎn)品及服務(wù)......................................................................................................61二、銷售渠道..............................................

5、............................................................61三、信用額度管理..................................................................................................61四、銷售策略............................................

6、..............................................................61五、銷售區(qū)域分布..................................................................................................62六、促銷活動(dòng)..........................................

7、................................................................62第十部分第十部分采購采購..................................................................................................6464一、原酒的采購價(jià)格...............................

8、...............................................................64二、包裝材料采購策略..........................................................................................64三、包裝材料采購價(jià)格變化.........................................

9、.........................................66四、采購渠道..........................................................................................................66第十一部分第十一部分生產(chǎn)生產(chǎn).................................................

10、.............................................6868一、企業(yè)生產(chǎn)流程..................................................................................................68二、生產(chǎn)設(shè)備及使用效率....................................................

11、..................................68第十二部分第十二部分其他事項(xiàng)其他事項(xiàng)......................................................................................6969第十三部分第十三部分股權(quán)對(duì)價(jià)股權(quán)對(duì)價(jià)..........................................................

12、............................7070一、未來預(yù)期現(xiàn)金流量的估算..............................................................................70二、股權(quán)價(jià)值的估算（收益法）..........................................................................74三、股權(quán)價(jià)