企业营销活动中的内部会计控制探究

发布时间：2018-09-19 18:05

【摘要】：从20世纪30年代产生内部会计控制以来，内部会计控制已经经历了80多年的发展，建立了较为完善的理论和实践体系。随着经济体不断融合扩大，企业间竞争加剧，为了征占市场份额取得企业长远发展、适应企业竞争模式日趋复杂化和多样化，企业普遍采取了联合链条式的营销活动。由于企业营销活动通常需要在短时间内集成大量企业内外部资源、面临诸多突发性事件，在企业没有构建针对营销活动的内部会计控制体系的情况下，会导致企业预算与实际实施效果产生偏差，造成各种资源浪费，甚至使企业预期的营销活动目标失效。鉴于此，本文针对企业营销活动中的内部会计控制缺失问题从理论与实务两个维度展开了一定的分析研究。本文采用案例研究和统计截面分析相结合的方法，选取了近三年市场价值和企业净利润均为正值的九家上市酒类企业为案例研究对象。通过调查问卷统计方法全面分析了九家酒类企业在营销活动中存在的内部会计控制问题，，并从目标规划与制定、目标保证与实施、企业经营管理和企业业务活动四个层面对问题进行了详细分解。针对这些活动中具体产生的内部会计控制问题，笔者选取了资源观、系统观、人本观三个主流前沿内部会计控制理论展开具体分析，阐述了这些理论在解决实际营销活动中内部会计控制问题的优势与不足。在此基础上，提出本文的核心思想，建立兼具资源观、系统观和人本观优势，基于电子信息平台的企业营销活动内部会计控制ERP系统。该系统建设分为五大模块、186个业务流程：一是财务基础模块；二是活动项目管理模块；三是物资管理模块；四是人力资源管理模块；五是系统安全性管理模块。构建企业营销活动中的ERP内部会计控制系统，可以使企业在短时间内完成企业资源集成并且同步共享到企业各子系统，建立高效、完善的业务处理模型和信息传递模型。这个系统不仅融合当前主流的资源观、人本观、系统观三大内部会计控制理论的优势，而且以其集成、动态、共享等优点弥补了三大系统在控制中的不足。该系统的设立可以使企业在营销活动中快速整合信息，及时应对外部市场产生的变化并同步做出应对措施，从而对企业营销活动进行全方位的内部会计管理和监督，帮助企业真正实现营销目的。
[Abstract]:Since the emergence of internal accounting control in the 1930s, internal accounting control has gone through more than 80 years of development and established a relatively perfect theoretical and practical system. With the expansion of the economy and the aggravation of the competition among enterprises, in order to obtain the long-term development of enterprises for market share and adapt to the complexity and diversification of the competition mode of enterprises, enterprises have generally adopted joint chain marketing activities. Because the enterprise marketing activities usually need to integrate a large number of internal and external resources in a short period of time, facing a lot of unexpected events, when the enterprise does not build an internal accounting control system for marketing activities, It will lead to the deviation between the enterprise budget and the actual implementation effect, which will lead to the waste of all kinds of resources, and even invalidate the target of the enterprise's expected marketing activities. In view of this, this paper carries out a certain analysis and research on the lack of internal accounting control in the marketing activities of enterprises from the two dimensions of theory and practice. This paper adopts the method of case study and statistical cross-section analysis to select nine listed wine enterprises with positive market value and net profit in the past three years as the case study objects. Through the questionnaire statistical method, this paper comprehensively analyzes the internal accounting control problems existing in the marketing activities of nine wine enterprises, and from the goal planning and formulation, the goal guarantee and implementation, Business management and business activities of the four levels of detailed decomposition of the problem. Aiming at the specific problems of internal accounting control in these activities, the author chooses three mainstream theories of internal accounting control, namely resource view, system view and humanism view, to carry out concrete analysis. The advantages and disadvantages of these theories in solving the problem of internal accounting control in actual marketing activities are expounded. On this basis, this paper puts forward the core idea of this paper, and establishes the ERP system of internal accounting control of enterprise marketing activities based on electronic information platform, which has the advantages of resource view, system view and humanism view. The system is divided into five modules, 186 business processes: first, financial foundation module; second, activity project management module; third, material management module; fourth, human resources management module; fifth, system security management module. The construction of ERP internal accounting control system in enterprise marketing activities can make the enterprise complete the integration of enterprise resources in a short time and share with each subsystem of the enterprise synchronously, and establish efficient and perfect business processing model and information transfer model. This system not only integrates the advantages of the three main theories of internal accounting control, such as resource view, humanism view and system view, but also makes up for the deficiency of the three systems in control with its advantages of integration, dynamic and sharing. The establishment of the system can enable enterprises to quickly integrate information in marketing activities, timely respond to changes in the external market and make corresponding measures simultaneously, so as to conduct all-round internal accounting management and supervision of enterprise marketing activities. Help enterprises to achieve marketing objectives.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275;F274

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