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论文编号：	11153
作者编号：	2320170816
上传时间：	2019/12/7 21:01:23
中文题目：	烟草企业营销费用分配方式的改进研究 ——以F公司为例
英文题目：	Research on the Improvement of the Distribution Model of Marketing Costs in Tobacco Companies---A Case Study of F Company
指导老师：	程新生
中文关键字：	营销费用；绩效评价；预算管理；分配方式
英文关键字：	Marketing Expenses; Performance Evaluation; Budget management; Distribution Mode;
中文摘要：	随着国内烟草行业面临的内外部环境愈加严峻，烟草企业的生存环境也日趋艰难。近几年来，福建烟草公司一直面临着盈利能力较低，产品竞争力较差，收入增速连年放缓等一系列问题。在国家烟草专卖局提出烟草行业全面启动高质量发展的背景下，探索如何解决企业发展存在的突出问题，进一步提升企业竞争力的方法对福建烟草公司来说就显得尤为重要。 本文以提高企业营销费用使用效率的研究作为出发点，拟从费用分配这个源头抓起，通过改进分配方式来提高使用效果。具体来说，本文以福建烟草公司所属企业 F 公司的营销业务为研究对象，系统阐述了 F 公司营销费用的分配和使用方式，随后从分配规则和分配结果的角度，通过对历史数据进行投入产出测评分析分配方式存在问题及其成因,接着引入市场潜力作为新的分配指标，设计出一种既兼顾企业自身营销能力，又服从市场环境的新的营销费用分配模型，同时重新梳理了 F 公司营销费用分配的业务流程和相关部门的工作职责。 本文的突出特点有两个方面：第一，注重和强调了企业营销资源的使用效率。在行业降本增效的大环境下，F 公司营销资源配置基本稳定，但资源投入的效果关注不够，对各销区营销费用使用效益的测算基本属于空白，因此本文提出以历史数据为基础，引入投入产出分析的方式进行费用绩效测评和管理方法；第二，引入卷烟销售市场潜力指数来丰富费用分配方式。市场销售潜力以往在 F公司的费用分配过程中都没有得到考虑，但从经济学的角度可以知道，对市场销售进行预测和分析有利于企业的经营管理决策和资源的合理分配，帮助确定产品目标和经营战略，对营销决策问题上有着重要的作用。 新的分配方式能够提高 F 公司营销费用分配的公平性，并且能够激励业务部门更高效的使用营销费用，在有限的营销资源里创造更多的效益，使得 F 公司在当前行业高质量发展的背景下提升竞争力，在激烈的市场竞争中占据一席之地，最终实现企业成为中国烟草行业重要一极的发展愿景。希望本文的解决思路与具体方法能对 F 公司及行业其他企业，特别是同样处在发展拐点的烟草工业系统的兄弟单位，在营销费用的管理和分配上有一定的借鉴和参考作用。
英文摘要：	With the increasingly competitive environment faced by the tobacco industry in China, the competition among tobacco enterprises is becoming increasingly fierce.Responding to the situation, the Fujian tobacco industry has faced a series of problems, such as low profitability, poor product competitiveness, slowing down of income growth YOY. Under the background that State Tobacco Monopoly Administration put forward that the tobacco industry should start high-quality development in an all-round way, it is particularly important to explore how to solve the problems existing in the development of enterprises and how to further enhance the competitiveness of enterprises. Based on the research of improving the efficiency of marketing expenses, this paper intends to start from the source of cost allocation and improve the use effect by improving the allocation. Specifically, this paper takes the marketing business of F Company, an enterprise affiliated to Fujian Tobacco, as the research object, systematically expounds the distribution and use of marketing expenses of F Company, combines relevant financial and economic theories, analyses its possible problems existence, and then evaluates the problems through input-output measurement of historical data. Then introduces the market potential as a new allocation index. On this basis, the author designs a new marketing cost allocation model, which not only takes into account the marketing ability of the enterprise itself but also obeys the market environment. Moreover, the author reorganizes the business process of F company's marketing cost allocation and the work responsibilities of departments to guarantee the smooth operation of the new marketing cost allocation model. The significant features of this paper are as follows: Firstly, it emphasizes the efficiency of the use of enterprise marketing resources. In the aim of industry cost reduction and efficiency enhancement, F company's marketing resources allocation is stable, but the effect of resource input is not enough concerned, and the use efficiency calculation of marketing cost of each sales area is lack. Therefore, this paper puts forward a method of cost performance evaluation and management based on historical data by introducing input-output analysis. Second, it introduces the potential index of cigarette sales market to enrich the way of cost allocation. Market sales potential has not been considered in the process of cost allocation in the past, but from the point economics, it can be seen that forecasting and analyzing market sales is beneficial to enterprise's management decision-making and rational allocation of resources, it helps to determine product objectives and management strategies, which is very important to marketing decision-making. The new distribution model can improve the fairness of marketing expenses distribution, and can encourage business departments to use marketing expenses efficiently, to create more benefits in a limited marketing resources, so that F company can enhance its competitiveness under the background of high-quality development of the current industry, and occupy a place in the fierce market competition, finally, the enterprise will become an important role of the development vision of China's tobacco industry. It is hoped that the solution ideas and specific methods in this paper can be used for reference in the management and allocation of marketing expenses for F company and other enterprises in the industry, especially the sister companies of the tobacco industry which are also at the turning point of development.
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