SY公司营销费用预算编制与控制研究

发布时间：2018-06-17 00:33

本文选题：SY公司 + 家电行业　；参考：《东北大学》2013年硕士论文

【摘要】：本文在细致阐述营销费用预算管理理论的基础上,从消费性家电行业SY公司营销费用预算管理的现状入手,分析其在预算编制与执行控制过程中存在的问题,并分析其成因,包括预算编制程序过于集权、预算编制方法不适应市场环境变化、基础数据不够完整；预算执行信息化程度不高、预算控制方法滞后、缺乏预算核算控制及预警反馈机制等各个方面。通过运用预算管理最新的研究成果,借鉴国内外同行业公司在营销费用预算管理方面的先进经验,结合中国消费性家电行业特点和市场竞争情况,提出实施和改进营销费用预算管理的方法和措施。在预算编制的过程中,通过“上下结合”的预算编制程序,零基预算与增量预算、作业预算相结合的编制方法、联合基数法分解预算目标等方式,发挥各分支机构的主观能动性与创造性,降低预算编制的人为控制因素；通过月度滚动预算的编制方法,实现预算管理系统与SAP等管理系统的数据对接,来提高企业预算编制的准确性和实用性；在营销费用预算执行与控制过程中,通过预先树立费用使用政策和审核流程,使预算的执行有据可循；提高预算执行控制过程中的信息化水平,进而提高预算管理的效率和效果,同时信息系统可以将营销费用与业务活动紧密结合起来、预算执行过程与SAP系统的费用计提相关联,真正实现预算管理的事中控制；建立预算调整的滚动管理,树立营销费用预算管理的预警及反馈机制,强化内部审计的职能等。探讨通过以上方法来全面提升企业的预算管理水平,真正实现通过预算管理优化企业资源配置,保障企业发展的目的。特别是在家电行业竞争形势渐趋白热化,利润空间逐步缩小、营销费用畸高的今天,希望能够帮助SY公司进一步提升经营管理水平,提高经济效益,实现企业战略目标,也希望能对消费性家电行业内的其它企业营销费用预算管理带来帮助,推动行业整体良性健康的发展。
[Abstract]:On the basis of expounding the theory of budget management of marketing expenses, this paper begins with the current situation of budget management of marketing expenses in sy Company of Consumer Appliance Industry, analyzes the problems existing in the process of budget making and execution control, and analyzes the causes of its formation. Including the excessive centralization of the budget preparation process, the inadaptability of the budget preparation method to the changes in the market environment, the incomplete basic data, the low level of informatization of budget execution and the lagging of the budget control method, Lack of budget accounting control and early warning feedback mechanism and other aspects. By using the latest research results of budget management, drawing lessons from the advanced experience of the domestic and foreign companies in the budget management of marketing expenses, combining the characteristics of consumer appliances industry and market competition in China, Put forward the methods and measures to implement and improve the budget management of marketing expenses. In the process of budget preparation, the method of combining zero base budget with incremental budget, the method of combining operation budget, the method of decomposing budget target by joint cardinality method, etc., are adopted in the process of budget preparation. Exerting the subjective initiative and creativity of each branch, reducing the artificial controlling factors of budget making, realizing the data connection between the budget management system and SAP and other management systems through the method of monthly rolling budget, In order to improve the accuracy and practicability of enterprise budget preparation, in the process of budget execution and control of marketing expenses, the budget execution can be based on by setting up the expense usage policy and auditing process in advance; In order to improve the efficiency and effect of budget management, the information system can combine the marketing expenses with the business activities, and the budget execution process can be related to the cost calculation of SAP system, and improve the information level in the process of budget execution and control, and then improve the efficiency and effect of budget management. To realize the control of budget management, to establish the rolling management of budget adjustment, to set up the early warning and feedback mechanism of budget management of marketing expenses, and to strengthen the function of internal audit, etc. This paper discusses the above methods to improve the level of budget management in an all-round way so as to realize the goal of optimizing the allocation of enterprise resources and ensuring the development of enterprises through budget management. Especially at a time when the competition situation in the household appliances industry is becoming more and more intense, the profit space is gradually shrinking, and the marketing expenses are extremely high, we hope to help sy Company to further enhance its management level, improve its economic efficiency, and realize its strategic objectives. It also hopes to help other enterprises in the consumer appliance industry to manage their marketing expenses and promote the healthy development of the industry as a whole.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F416.6

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