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论文编号：	13753
作者编号：	2120202959
上传时间：	2023/3/8 10:40:53
中文题目：	G家居公司企划营销活动资金管理研究
英文题目：	Research on Capital Management of G Home Furnishing Company’s Marketing Activities
指导老师：	刘志远 教授
中文关键字：	资金管理；预算目标；绩效考核；投产比
英文关键字：	Capital Management; Budget Objective; Performance Appraisal；production ratio
中文摘要：	G家居公司作为第三方平台公司，企划营销活动对企业发展具有重要作用，其管理的关键环节是资金管理。本文站在集团角度，系统的分析了企划营销活动资金管理现状以及存在的问题，并针对性提出了优化建议。 G家居公司企划营销活动资金管理主要三个管理问题：首先，集团设定了不合理的预算目标，计划水平远高于实际可达到水平，导致活动资金无法按照计划及时征集到位，降低了资金管理的效率，营销活动没有充足的资金支持；其次，企业不能及时调整预算偏差，预算水平愈发偏离实际管理水平，预算目标连年升高，对多个项目的预算制定产生广泛不良影响；最后，企业对执行情况的评价不准确，仅以单一的“投产比”指标的完成情况，片面衡量资金管理绩效，评价体系不能服务于资金管理目的。 在此管理过程中，财务人员可运用预算管理方法，制定合理的预算管理目标，及时调整预算偏差，并提供关键考核指标及财务数据，辅助管理者做出经营决策。针对上述管理问题，本研究针对性的提出了三个改进建议：首先，公司应该降低活动资金预算目标，改用零基预算的编制方法，借鉴目标成本管理的思想，以商户实际可担负的出资金额为起点，倒推活动所需的资金总额，设置合理的预算管理目标；其次，企业应及时调整目标偏差，提升相关预算目标的准确性，使之更加契合实际管理情况；最后，考核体系的设计要与企业战略保持一致，全面选取指标来衡量管理绩效，提高绩效考评的准确性，辅助公司提升管理效率。
英文摘要：	As a third-party platform company, the planning and marketing activities of G Home Furnishing Company play an important role in the development of the enterprise. The key link of its management is capital management. From the perspective of the group, this paper systematically analyzes the current situation and existing problems of the fund management of planning and marketing activities, and puts forward targeted optimization suggestions. There are three main management problems in the fund management of the planning and marketing activities of G Home Furnishing Company: first, the Group has set unreasonable budget targets, and the planned level is far higher than the actual achievable level, which leads to the failure to collect funds in time as planned, reducing the efficiency of fund management, and the lack of sufficient financial support for marketing activities; Secondly, enterprises cannot adjust budget deviation in time. The budget level is more and more deviated from the actual management level. The budget target has risen year after year, and the budget level of many expenses has also been affected, which has a wide range of adverse effects on management; Finally, the enterprise's evaluation of the implementation is not accurate. Only the completion of a single "production ratio" indicator can measure the fund management performance. The evaluation system cannot serve the purpose of fund management. In this management process, financial personnel can use budget management methods to formulate reasonable budget management objectives, and provide key assessment indicators and financial data to assist managers in making business decisions. In view of the above management problems, this study puts forward three targeted suggestions for improvement: first, the company should reduce the level of activity funds budget, use the zero based budgeting method, learn from the idea of target cost management, take the actual amount of investment that merchants can bear as the starting point, reverse the total amount of funds required for activities, and set reasonable budget management goals; Secondly, timely adjust the deviation of objectives, improve the accuracy of relevant budget objectives, and better fit the actual management situation; Finally, the design of the appraisal system should be consistent with the enterprise strategy, and comprehensively select indicators to measure management performance. The company should evaluate each indicator in real time to improve the accuracy of performance appraisal and help the company improve management efficiency.
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