蒙牛公司促销费用风险管理方案设计与应用
发布时间：2018-12-13 06:20
【摘要】：随着乳品行业竞争的加剧以及经销商对分销渠道的掌控力增强,促销费用投入逐年增加,但企业及终端的利润空间却逐年减少。那么,处于转型期的蒙牛公司如何能在竞争中利用不败之地,如何用好、管好促销费用,对企业来说,有着很重要的现实意义。 论文通过对蒙牛公司促销费用管理中的现状进行抽样调查和分析,发现其在流程管控中存在的问题,依据COSO内部控制框架中的五要素进行逐项分析,总结出其在控制环境、风险评估、控制活动、信息与沟通和监督五方面的内控风险,进而提出控制风险的建议和措施。首先,要营造较好的内部控制环境,重点梳理、制定“三重一大”决策机制,规范决策行为,提高决策水平,防范决策风险；其次,根据蒙牛乳业的战略发展要求,结合历年来各种风险带给蒙牛的经验教训,制定科学合理的全面风险管理战略,建立高效的风险管理体系和内控体系,有效提高企业经营管理水平和风险防范能力,促进企业的持续发展；最后,通过实施监督管理和绩效考核,加强营销费用的管控,降低经营风险,保证战略目标的达成。
[Abstract]:With the aggravation of competition in dairy industry and the increase of distributor's control over distribution channels, the cost of promotion increases year by year, but the profit space of enterprises and terminals decreases year by year. So, how to make use of the invincible position in the competition, how to make good use of, how to manage the sales promotion cost, which is in the transition period, has very important realistic significance to the enterprise. Through sampling investigation and analysis on the current situation of Mengniu Company's sales promotion expense management, the paper finds out the problems existing in the process control, analyzes the five elements in the framework of COSO internal control one by one, and sums up its control environment. Risk assessment, control activities, information and communication and supervision of five aspects of internal control risk, and then put forward the risk control recommendations and measures. First of all, we should create a better internal control environment, focus on combing, formulate a "triple one" decision-making mechanism, standardize decision-making behavior, improve the level of decision-making, and guard against decision-making risks; Secondly, according to the strategic development requirements of Mengniu dairy industry and the experiences and lessons brought to Mengniu by various kinds of risks over the years, we should formulate a scientific and reasonable overall risk management strategy, and establish an efficient risk management system and an internal control system. Effectively improve the level of enterprise management and risk prevention, promote the sustainable development of enterprises; Finally, through the implementation of supervision and management and performance evaluation, strengthen the control of marketing expenses, reduce business risks, ensure the achievement of strategic objectives.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F274;F426.82
本文编号：2376058
[Abstract]:With the aggravation of competition in dairy industry and the increase of distributor's control over distribution channels, the cost of promotion increases year by year, but the profit space of enterprises and terminals decreases year by year. So, how to make use of the invincible position in the competition, how to make good use of, how to manage the sales promotion cost, which is in the transition period, has very important realistic significance to the enterprise. Through sampling investigation and analysis on the current situation of Mengniu Company's sales promotion expense management, the paper finds out the problems existing in the process control, analyzes the five elements in the framework of COSO internal control one by one, and sums up its control environment. Risk assessment, control activities, information and communication and supervision of five aspects of internal control risk, and then put forward the risk control recommendations and measures. First of all, we should create a better internal control environment, focus on combing, formulate a "triple one" decision-making mechanism, standardize decision-making behavior, improve the level of decision-making, and guard against decision-making risks; Secondly, according to the strategic development requirements of Mengniu dairy industry and the experiences and lessons brought to Mengniu by various kinds of risks over the years, we should formulate a scientific and reasonable overall risk management strategy, and establish an efficient risk management system and an internal control system. Effectively improve the level of enterprise management and risk prevention, promote the sustainable development of enterprises; Finally, through the implementation of supervision and management and performance evaluation, strengthen the control of marketing expenses, reduce business risks, ensure the achievement of strategic objectives.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F274;F426.82
【参考文献】
相关期刊论文 前2条
1 王敏;;关于企业内部控制的思考[J];经济研究导刊;2009年01期
2 冶春秀;;健全的企业内部控制制度——财务管理工作的基础[J];新疆金融;2005年11期
，本文编号：2376058
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