青岛啤酒甘肃分公司销售费用诊断研究

发布时间：2018-04-15 14:15

本文选题：青岛啤酒 + 销售费用　；参考：《兰州大学》2017年硕士论文

【摘要】：销售费用是企业在产品销售过程中发生的各项费用总和,是企业重要的三大期间费用之一。在激烈的市场竞争中,企业需要通过销售费用的投入来提升产品的品牌形象和品牌价值;需要通过销售费用的投入来维持整个企业销售体系的正常运转;需要通过销售费用的投入来提升企业销售的服务质量;更需要销售费用的投入来扩大市场销路,提升产品的市场占有率;同时合理有效的销售费用支出也是实现企业利润的重要保证。但在快速消费品行业,销售费用内容繁杂、发生对象广泛,既包含经销商费用又包含消费者费用;既有传统的终端店投入又有电视媒体投入;既有大宗广告支出又有小额终端陈列费用支出。在整个财务业内都普遍认为,快速消费品行业的销售费用管理难度极大。近年来,在行业内,许多企业已出现销售费用的支出接近甚至大于产品生产成本的现象。正因如此,可以说市场的竞争的成败取决于销售费用管理的成败,销售费用投入的真实、有效对市场的支持显得尤为重要。本论文针对青岛啤酒甘肃分公司销售费用的管理现状,从研究销售费用管理的背景和意义出发,基于销售费用管理的理论依据,并结合啤酒行业和主要竞争对手销售费用的管理现状,对青岛啤酒甘肃分公司的销售费用进行深入分析和诊断研究。本文先分析青岛啤酒甘肃分公司销售费用的基本现状,并从该企业销售费用的四个组成部分(即:促销费用、运行费用、物流费用和品牌费用)进行诊断研究,通过诊断找出青岛啤酒甘肃分公司在销售费用管理方面存在的问题及缺陷。最后针对诊断问题和缺陷,分别提出该公司销售费用管理的优化方案。本论文通过诊断青岛啤酒甘肃分公司销售费用的管理现状,针对诊断问题提出的改进对策和方法,为该公司销售费用的管理提供了重要的理论依据和实践参考,也为该公司销售费用的有效管理提供了决策支持。同时,本论文也将为整个快速消费品行业销售费用的有效管理提供借鉴作用。
[Abstract]:Sales expenses are the sum of all expenses incurred in the process of product sales, and are one of the three important period expenses.In the fierce market competition, the enterprise needs to promote the brand image and brand value of the product through the investment of the sales expenses, to maintain the normal operation of the whole enterprise's sales system through the investment of the sales expenses.It is necessary to improve the service quality of enterprise sales through the input of sales expenses, to expand the marketing market and to enhance the market share of products.At the same time, reasonable and effective sales expenses are also an important guarantee to achieve corporate profits.However, in the fast moving consumer goods industry, the content of sales expenses is complicated, and the object of sale is extensive, which includes both dealer and consumer expenses, as well as traditional terminal store investment and TV media investment.There are both large amount of advertising expenses and small terminal display expenses.In the financial industry as a whole, fast-moving consumer goods industry sales cost management is extremely difficult.In recent years, in the industry, many enterprises have the phenomenon that sales expenses are close to or even greater than the production costs.For this reason, it can be said that the success or failure of market competition depends on the success or failure of sales expense management.This paper aims at the current situation of the management of sales expenses in Tsing Tao Beer Gansu Branch, starting from the background and significance of the research on the management of sales expenses, based on the theoretical basis of the management of sales expenses.Combined with the management status of the beer industry and the main competitors, this paper makes an in-depth analysis and diagnostic study on the sales expenses of Tsing Tao Beer Gansu Branch.This paper first analyzes the basic status of the sales expenses of Tsing Tao Beer Gansu Branch, and makes a diagnostic study from the four components of the sales expenses of the company (that is, promotion costs, operating expenses, logistics costs and brand costs).Through the diagnosis to find out Tsing Tao Beer Gansu Branch in sales expense management problems and defects.Finally, aiming at the diagnosis problem and defect, the optimization scheme of the company's sales expense management is put forward.By diagnosing the current situation of the management of sales expenses in Tsing Tao Beer Gansu Branch, this paper puts forward the improvement measures and methods for the diagnosis of the company, which provides an important theoretical basis and practical reference for the management of the sales expenses of Tsing Tao Beer Gansu Branch.It also provides decision support for the effective management of the company's sales expenses.At the same time, this paper will also provide a reference for the FMCG industry to manage sales expenses effectively.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F274;F406.7

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