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制造业企业营销审计理论与应用研究

发布时间:2019-02-15 12:47
【摘要】: 科学有效的市场营销活动是一种创造利益相关各方共赢的管理活动,在全球经济一体化的大的背景下,正在成为世界制造中心的中国,却面临着企业营销活动的整体缺位。如何提高营销活动水平,加强营销活动过程的控制从而提高营销绩效,使企业在激烈的市场竞争中充满竞争力,是制造企业普遍关心的问题。 本文从理论研究、应用设计和实证研究三个层面、八个部分对制造企业的营销审计问题进行研究与探索。 首先从分析市场营销审计的内涵出发,着重研究了支撑市场营销审计理论框架和活动体系的一些基本的经济和管理理论,分析了这些理论与市场营销审计研究之间的关系;接着在分析制造业及制造业企业营销特征基础上,分析了制造业营销审计的机制特征,总结了营销审计的六大模块内容,阐述了营销审计的工作流程;方法上提出了基于BSC的营销绩效评价模型,并引入灰关联对原有模型的应用进行了改进;最后,基于管理控制的视角,就制造企业营销审计改进企业营销管理的作用进行了实证研究。本文的创新点如下: 1.在理论研究方面,结合制造业企业营销的特殊性进行研究,对市场营销审计的框架体系进行了补充完善,在研究深度上作了较大推进。将管理控制领域的研究成果引进市场营销审计领域,把市场营销审计内容划分为过程控制和结果控制进行研究,更适合我国目前企业所处市场环境和营销现状。将内部审计领域的研究成果引进市场营销审计领域,探讨了营销审计在不同的企业组织、不同的企业规模之间存在的差异性,首次提出营销审计的存在也是一种契约成本的节约。 2.在应用方面,结合制造企业特征创新性地设计了适用于制造企业营销审计的审计流程,使得营销审计更具可操作性。在定量方法上,提出了基于BSC的营销绩效评价模型,从财务、非财务、过程和结果、学习与成长不同方面、多个维度来评审弥补了以往营销审计仅就某个指标进行定量分析而没有系统、综合定量分析的不足,同时,通过将灰关联引入营销绩效评价模型,解决了评价系统指标数据收集困难,指标间存在关联等问题。 3.基于制造企业,对营销审计改进营销管理的作用进行了实证研究,构建了多元回归模型,对营销审计整体及各要素影响营销管理的线性和非线性关系进行了验证,表明了整体的线性关系,提出结果控制对营销管理呈现正向的线性关系,而过程控制对营销管理呈现一定的影响,影响与控制的程度有关等结论。这一发现对提高营销审计的结论及控制的信度和效度有重要的理论和实践指导意义。
[Abstract]:The scientific and effective marketing activity is a kind of management activity that creates a win-win situation for all stakeholders. Under the background of global economic integration, China, which is becoming the manufacturing center of the world, is facing the overall absence of enterprise marketing activities. How to improve the level of marketing activities, strengthen the control of the process of marketing activities so as to improve the marketing performance and make enterprises competitive in the fierce market competition is a common concern of manufacturing enterprises. In this paper, the marketing audit of manufacturing enterprises is studied and explored from three aspects: theoretical research, applied design and empirical research. First of all, from the analysis of the connotation of marketing audit, this paper mainly studies some basic economic and management theories that support the theoretical framework and activity system of marketing audit, and analyzes the relationship between these theories and the research of marketing audit. Then, on the basis of analyzing the marketing characteristics of manufacturing industry and manufacturing enterprises, this paper analyzes the mechanism characteristics of manufacturing marketing audit, summarizes the six modules of marketing audit, and expounds the workflow of marketing audit. In this paper, the marketing performance evaluation model based on BSC is put forward, and the grey relation is introduced to improve the application of the original model. Finally, based on the perspective of management control, this paper makes an empirical study on the role of manufacturing enterprise marketing audit in improving enterprise marketing management. The innovations of this paper are as follows: 1. In the aspect of theoretical research, combining the particularity of manufacturing enterprise marketing, the frame system of marketing audit has been supplemented and perfected, and the research depth has been greatly promoted. The research results in the field of management control are introduced into the field of marketing audit, and the content of marketing audit is divided into process control and result control, which is more suitable for the current market environment and marketing situation of enterprises in our country. This paper introduces the research results in the field of internal audit into the field of marketing audit, and probes into the differences of marketing audit in different enterprise organizations and different enterprise scale. The existence of marketing audit is also a kind of contract cost saving for the first time. 2. In the aspect of application, according to the characteristics of manufacturing enterprises, the audit process suitable for marketing audit of manufacturing enterprises is designed innovatively, which makes marketing audit more operable. In terms of quantitative methods, this paper puts forward a marketing performance evaluation model based on BSC, which includes financial, non-financial, process and result, learning and growth. Multiple dimensions to review make up for the previous marketing audit only on a certain index for quantitative analysis without a system, comprehensive quantitative analysis, at the same time, through the introduction of grey correlation into the marketing performance evaluation model, The problems of data collection and correlation between indicators in evaluation system are solved. 3. Based on manufacturing enterprises, this paper makes an empirical study on the role of marketing audit in improving marketing management, constructs a multivariate regression model, and verifies the linear and nonlinear relationship between the whole marketing audit and its elements. The conclusion is that the result control has a positive linear relationship to the marketing management, while the process control has a certain influence on the marketing management, and the influence is related to the degree of control. This discovery has important theoretical and practical guiding significance to improve the conclusion of marketing audit and the reliability and validity of control.
【学位授予单位】:天津大学
【学位级别】:博士
【学位授予年份】:2007
【分类号】:F239.6;F425

【引证文献】

相关期刊论文 前2条

1 车诚;朱阁;;基于正态分布函数的随机变量和新模型在市场营销审计中的应用[J];商业时代;2011年17期

2 郑莹莹;孙文刚;;商业银行营销审计初探[J];现代经济信息;2012年03期

相关会议论文 前1条

1 南方伟;;关于企业开展内部控制体系建设专项评价的思考[A];中国内部审计协会2009年度全国“内部审计与内部控制体系建设”理论研讨暨经验交流会三等奖论文汇编[C];2009年

相关硕士学位论文 前3条

1 高波;宝雅新能源汽车股份有限公司动态市场营销战略研究[D];天津大学;2011年

2 吴兰;供电公司客户服务策略审计研究[D];华北电力大学(北京);2010年

3 卢进波;CD公司市场营销策略研究[D];天津大学;2012年



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