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商业案列要求：这份报告将analysi作用合适的战略，究其原因，期权，预期收益，风险，时间表，成本，资金来源，在最后的考核和评估的投资项目。
Summary

The Olympford Borough Council wants to invest in a new local leisure facility. Planning permission for the site was granted on 1 Jan 2010 for an old brown field site near the Thames. And require the project can delivery of physical activity for adults, alongside sport and based upon local needs, with particular emphasis upon the physical activity legacy of the 2012 London Olympic and Paralympic Games. This report will analysi this project from strategic fit, reasons, options, benefits expected, risks, timescales, costs, source of funding, at last appraisal and evaluation the investment. We will build the special pools, multifunctional facility , healthy bar and so on, the clientele of the project include corporate hospital, school, disabled, sports clubs, families and Olympic Borough. The reasons are the demand of council, promote the activity of adults, improve the health of people, the high return of investment, obey to the principle of Olympic games, Actually they are many benefit to the people around and council, for the people around, it increase the public welfare, promote health and fitness, for the council, it fit the demand of the it, keeping the Olympic Legacy, financial management entertainment value, development of young talent, for the Perfect leisure group,it can increase the value of shareholders , and increase the image of company, so it benefit for all of them, these are also many risks in this project, such as lack of interest by the population, under budgeting, lack of executive support, exciding the timescale, on-site injure and so on. But we can also take some measures to solves these problems. The timescale of project has been made very science and strictly, we will carry out the project follow to this timescales, and finish the project in time. In this project it exist some costs, includes the costs in construction period and operation period, the labor and administrative are the mainly costs of the project, the Naming right and advertising income is the mainly income of the project, it Accounting for more than 60%.. this report analysis the investment not only from quality, but also from quantity, the accounting return is very large, which is about 30%, the dynamic pay back period is 8 years and 4 months, the static pay back year is 5 years and 6 months, the NPV is 24.4 million Pound, the IRR of the project is about 17%, so the project is a good investment, the council must invest it.

Introduction
Strategic fit and Reasons
Options
Benefits expected
Risks and advices
Timescales
Costs
Sources of funding
Investment appraisal and Overall evaluation
Accounting return
Pay back period
NPV
IRR
Appendix A

Appendix B Reference

Copenland, Tom, Tim Koller, and Jack Murrin, Valuation:Measuring and managing the value of companies, 2th ed. New York:John Wiley,1994

Donaldson, Gordon,”Financial Goals: management vs stockholders”Harvard Business Reviews 41(May-June 1963),116-29.

James C,Van Horne, Financials of Financial Management, Pearson prention-Hall press.

Shannon P. Pratt. Empirical evaluation, Journal of Accounting Research, 1968.

Stephen,H. Penman, Financial statement analysis and security valuation[M]. McGraw-Hill education Press

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