金种子酒营销策略的财务绩效评价与优化研究

发布时间：2018-01-04 17:11

本文关键词：金种子酒营销策略的财务绩效评价与优化研究　出处：《东华大学》2017年硕士论文　论文类型：学位论文

【摘要】：金种子酒集团在2012年之前,凭借其中低端的柔和种子酒系列成功席卷了安徽白酒市场的大规模席位,然而2012年,限制“三公消费”政策打破了眼前的延绵盛世,由此白酒行业进入漫长的深度调整期。金种子酒在此期间的业绩表现则使人大跌眼镜,营业收入和净利润相较于同行业的其他企业均呈现大幅降低的趋势。对其费用进行分析后,发现营销费用的占比从2013年开始骤增,使得金种子酒的财务业绩表现不佳。是否因为金种子酒不恰当的营销策略对财务绩效产生重大不利影响?如何通过改进其营销策略来提升其财务绩效呢?这些都是本文要探究的问题。本文共分为五个章节,第一章绪论部分主要引入本文的研究背景及意义,对研究的内容和方法进行简要概括。第二章是理论支撑部分,概述了本文对营销策略研究所参考的4P组合原理,对财务绩效的评价方法等理论及文献。第三章是论题的思路引入,从金种子酒不佳的业绩表现入手,通过对财务绩效评价指标的分析发现,造成业绩下滑的主要的原因是营销费用的不当投入,而营销费用又是营销策略的财务表现。因此,将金种子酒营销策略对财务绩效的影响作为本文的主要研究对象。第四章将营销策略4P组合中的两个P,产品和定价放在一起讨论其产品和定价的现状,通过多种图表数据对产品和定价的财务绩效进行评价,并提出优化对策。从金种子酒的产品和定价现状来看,产品和定价主攻中低端白酒市场的营销策略已经受到冲击,随着销售收入的减少,通过销量来弥补利润单薄的思路遭遇更加激烈的市场竞争,不仅无法达到预期业绩,反而无法打造品牌效应,产品和定价的营销策略亟待优化。第五章将另外两个P,渠道和促销的营销策略进行现状分析、财务绩效评价以及优化对策的探讨。在渠道方面,与经销商进行合作时,应收账款周转效率需要企业重视起来,这对经销商的选择尤为重要。而大量促销费用的投入不但未达到提升财务绩效的目的,反而造成营销费用无效利用的局面,使得净利润大幅下降,营业总成本过高。
[Abstract]:Before 2012, Golden seed Liquor Group successfully swept the large market seat of Anhui Liquor by virtue of its low-end soft seed liquor series, but in 2012. The policy of restricting "three public consumption" broke the present extended prosperous times, thus the liquor industry entered a long period of deep adjustment. The performance of golden seed wine during this period is a big surprise. Compared with other enterprises in the same industry, the operating income and net profit show a significant downward trend. After analyzing their expenses, it is found that the proportion of marketing expenses has increased sharply since 2013. The financial performance of golden seed wine is not good. Is it because the inappropriate marketing strategy of golden seed wine has a significant negative impact on financial performance? How to improve its marketing strategy to improve its financial performance? This paper is divided into five chapters. The first chapter introduces the background and significance of this paper. The second chapter is the theoretical support part, which summarizes the 4P combination principle of the marketing strategy research. The third chapter is the introduction of ideas on the topic, starting with the poor performance of golden seed wine, through the analysis of the financial performance evaluation indicators. The main reason for the decline in performance is the improper investment of marketing expenses, which in turn is the financial performance of marketing strategies. The main research object of this paper is the influence of golden seed wine marketing strategy on financial performance. Chapter 4th discusses the current situation of the products and pricing of the two products and pricing in the marketing strategy 4P combination. The financial performance of product and pricing was evaluated by various chart data, and the optimization countermeasures were put forward. From the point of view of product and pricing status of golden seed wine. The marketing strategy of products and pricing which mainly focus on the middle and low end liquor market has been impacted. With the decrease of sales income, the idea of making up for the thin profit through sales volume has encountered more fierce market competition. Not only can not achieve the expected performance, but can not create brand effect, the product and pricing of the marketing strategy to be optimized. Chapter 5th will be the other two P, channel and promotion marketing strategies for the status quo analysis. Financial performance evaluation and optimization countermeasures. In terms of channels, when cooperating with dealers, the turnover efficiency of accounts receivable needs the attention of enterprises. This is particularly important for the choice of dealers. And a large number of promotional costs not only did not achieve the purpose of improving financial performance, but also caused the situation of ineffective use of marketing expenses, which led to a substantial decline in net profit. The total operating cost is too high.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F274;F406.7;F426.82

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