Performance measurement(只是提供思考的角度和答题的常用语，考试的时候需要展开分析)

Financial issues

答题的时候思考的角度如下：

The project will tie up considerable working capital over its lifetime.

Shareholders may be worried about the liquidity of the project and the adequacy of short-term bank facilities；

Shareholder expectations may have been lowered, and they may well be unhappy if the dividend is decreased.

Shareholders may also be concerned about the extra long-term finance required. If CC needs to make a share issue, shareholders may be worried about the outlay or the dilution of their interest if they do not subscribe. If the project is financed by extra debt, shareholders may have concerns about the extra financial risk and potential variability of earnings, and hence dividends.

Non-financial issues:

use local suppliers & labour