销售业绩评价对营销渠道营运资金管理绩效的影响研究

发布时间：2018-06-27 11:12

本文选题：营销渠道 + 营运资金管理　；参考：《中国海洋大学》2013年硕士论文

【摘要】：营运资金是企业经营的血液，维系着企业的生存和发展，营运资金管理绩效与企业价值的实现休戚相关。营销渠道是渠道管理理论研究的重心，其连接企业与最终消费者，是企业产品流向市场实现其商品价值转换的重要通道，同时营销渠道也是企业实现经营成果，获取资金流入的主要途径。销售人员在实现产品到货币的转化过程中，肩负着非常重要的任务，，有利于实现营销渠道营运资金的快速周转。现阶段许多企业营销渠道营运资金管理成功经和失败的例子表明，销售业绩评价与营销渠道营运资金管理绩效存在密切的关系：海尔现金流导向的业绩评价方式，使其营运资金管理成为行业的先锋模范；而汇源盲目追求销售增长的业绩考核方式，则使其营运资金管理陷入危机。当今国内外相关文献对营运资金管理的研究主要是内容、方法、评价指标和影响因素等方面。很少有学者从业绩考核的角度去研究营运资金管理。营运资金管理绩效提升的根本在于人力资本的开发和有效利用。人力资本是企业发展的决定性因素，而销售人员在营销渠道中处于至关重要的地位，销售人员的业绩考核对营销渠道营运资金管理绩效具有重要影响。本文基于行为科学理论和激励理论探讨不同的销售业绩评价方式对营销渠道营运资金管理绩效的影响。文章根据企业业绩考核指标的重要性将企业销售业绩评价方式划分为四种：销售额导向的销售业绩评价方式、回款额导向的销售业绩评价方式、毛利导向的销售业绩评价方式以及现金流导向的销售业绩评价方式。在相关理论指导下，本文研究四种销售业绩评价方式对营销渠道营运资金管理绩效的作用机理，并采用实证研究的方法，验证销售增长率、回款率、毛利率、经营活动现金流量和营销渠道相关绩效指标的关系。同时引入海尔、万科、特锐德的现实案例进一步加以论证。通过本文的研究发现，企业采用不同的销售业绩评价方式，对员工的激励不同，从而导致对营销渠道营运资金管理绩效的影响不同。在其他条件不变的前提下，机械、设备、仪表行业选择现金流导向的销售业绩评价方式更加适合，房地产行业选择回款额导向的销售业绩评价方式较有利于提高营销渠道整体的营运资金周转绩效。企业需要结合自身特点、行业特征、所处生命周期阶段以及企业的发展战略，选择合理的销售业绩评价方式。只有制定科学恰当的业绩考评方式，使营运资金管理绩效与员工个人利益相协调，提高营运资金管理绩效的同时提高个人价值，才能真正使员工主动参与到营运资金的管理。本文为企业进行营运资金管理，提高营销渠道营运资金周转绩效提供了新的视角，为企业从更深层次解决营运资金管理存在的问题拓宽了思路。
[Abstract]:Working capital is the blood of enterprise management, which maintains the survival and development of enterprise. The performance of working capital management is closely related to the realization of enterprise value. Marketing channel is the focus of the research on channel management theory, which connects the enterprise with the final consumer, is an important channel for enterprise products to flow to the market to realize the transformation of its commodity value, and at the same time, the marketing channel is also the business achievement of the enterprise. The main access to capital inflows. In the process of realizing the transformation from product to currency, the salesmen shoulder a very important task, which is helpful to realize the fast turnover of working capital in marketing channel. At this stage, many successful and unsuccessful examples of marketing channel operating fund management show that there is a close relationship between sales performance evaluation and marketing channel operating fund management performance: Haier cash-flow oriented performance evaluation method, It makes its working capital management become a pioneer model of the industry, while Huiyuan's blind pursuit of sales growth in the performance appraisal mode makes its working capital management fall into crisis. The research on working capital management is mainly focused on contents, methods, evaluation indexes and influencing factors. Few scholars study working capital management from the perspective of performance appraisal. Working capital management performance improvement lies in the development and effective use of human capital. Human capital is the decisive factor in the development of the enterprise, and the salesperson is in the crucial position in the marketing channel, and the performance appraisal of the sales personnel has an important influence on the management performance of the marketing channel working capital. Based on behavioral science theory and incentive theory, this paper discusses the impact of different sales performance evaluation methods on marketing channel operating fund management performance. According to the importance of enterprise performance evaluation index, this paper divides the enterprise sales performance evaluation methods into four types: sales oriented sales performance evaluation, payback oriented sales performance evaluation, Gross profit-oriented sales performance evaluation and cash-flow-oriented sales performance evaluation. Under the guidance of relevant theories, this paper studies the mechanism of four sales performance evaluation methods on the management performance of marketing channel working capital, and uses the empirical research method to verify the sales growth rate, payback rate, gross profit rate. The relationship between cash flow of business activities and related performance indicators of marketing channels. At the same time, the introduction of Haier, Vanke, Terride case to further demonstrate. Through the research of this paper, it is found that different sales performance evaluation methods are used to encourage different employees, which leads to different impact on marketing channel operating fund management performance. In other conditions unchanged premise, machinery, equipment, instrumentation industry choice of cash-flow oriented sales performance evaluation method is more suitable, The real estate industry chooses the sales performance evaluation method based on the return amount to improve the working capital turnover performance of the marketing channel as a whole. Enterprises need to combine their own characteristics, industry characteristics, the life cycle of the stage and the development strategy of the enterprise, select a reasonable sales performance evaluation method. Only by establishing a scientific and appropriate way of performance appraisal, coordinating the management performance of working capital with the personal interests of employees, improving the performance of working capital management and increasing personal value, can employees participate in the management of working capital actively. This paper provides a new angle of view for enterprises to manage working capital and improve the turnover performance of working capital in marketing channels, and widens the way of thinking for enterprises to solve the problems existing in working capital management from a deeper level.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.1

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