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  本文關鍵詞：金種子酒營銷策略的財務績效評價與優(yōu)化研究　出處：《東華大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 金種子酒 財務績效 營銷策略

【摘要】：金種子酒集團在2012年之前,憑借其中低端的柔和種子酒系列成功席卷了安徽白酒市場的大規(guī)模席位,然而2012年,限制“三公消費”政策打破了眼前的延綿盛世,由此白酒行業(yè)進入漫長的深度調整期。金種子酒在此期間的業(yè)績表現(xiàn)則使人大跌眼鏡,營業(yè)收入和凈利潤相較于同行業(yè)的其他企業(yè)均呈現(xiàn)大幅降低的趨勢。對其費用進行分析后,發(fā)現(xiàn)營銷費用的占比從2013年開始驟增,使得金種子酒的財務業(yè)績表現(xiàn)不佳。是否因為金種子酒不恰當?shù)臓I銷策略對財務績效產(chǎn)生重大不利影響?如何通過改進其營銷策略來提升其財務績效呢?這些都是本文要探究的問題。本文共分為五個章節(jié),第一章緒論部分主要引入本文的研究背景及意義,對研究的內容和方法進行簡要概括。第二章是理論支撐部分,概述了本文對營銷策略研究所參考的4P組合原理,對財務績效的評價方法等理論及文獻。第三章是論題的思路引入,從金種子酒不佳的業(yè)績表現(xiàn)入手,通過對財務績效評價指標的分析發(fā)現(xiàn),造成業(yè)績下滑的主要的原因是營銷費用的不當投入,而營銷費用又是營銷策略的財務表現(xiàn)。因此,將金種子酒營銷策略對財務績效的影響作為本文的主要研究對象。第四章將營銷策略4P組合中的兩個P,產(chǎn)品和定價放在一起討論其產(chǎn)品和定價的現(xiàn)狀,通過多種圖表數(shù)據(jù)對產(chǎn)品和定價的財務績效進行評價,并提出優(yōu)化對策。從金種子酒的產(chǎn)品和定價現(xiàn)狀來看,產(chǎn)品和定價主攻中低端白酒市場的營銷策略已經(jīng)受到?jīng)_擊,隨著銷售收入的減少,通過銷量來彌補利潤單薄的思路遭遇更加激烈的市場競爭,不僅無法達到預期業(yè)績,反而無法打造品牌效應,產(chǎn)品和定價的營銷策略亟待優(yōu)化。第五章將另外兩個P,渠道和促銷的營銷策略進行現(xiàn)狀分析、財務績效評價以及優(yōu)化對策的探討。在渠道方面,與經(jīng)銷商進行合作時,應收賬款周轉效率需要企業(yè)重視起來,這對經(jīng)銷商的選擇尤為重要。而大量促銷費用的投入不但未達到提升財務績效的目的,反而造成營銷費用無效利用的局面,使得凈利潤大幅下降,營業(yè)總成本過高。
[Abstract]:Before 2012, Golden seed Liquor Group successfully swept the large market seat of Anhui Liquor by virtue of its low-end soft seed liquor series, but in 2012. The policy of restricting "three public consumption" broke the present extended prosperous times, thus the liquor industry entered a long period of deep adjustment. The performance of golden seed wine during this period is a big surprise. Compared with other enterprises in the same industry, the operating income and net profit show a significant downward trend. After analyzing their expenses, it is found that the proportion of marketing expenses has increased sharply since 2013. The financial performance of golden seed wine is not good. Is it because the inappropriate marketing strategy of golden seed wine has a significant negative impact on financial performance? How to improve its marketing strategy to improve its financial performance? This paper is divided into five chapters. The first chapter introduces the background and significance of this paper. The second chapter is the theoretical support part, which summarizes the 4P combination principle of the marketing strategy research. The third chapter is the introduction of ideas on the topic, starting with the poor performance of golden seed wine, through the analysis of the financial performance evaluation indicators. The main reason for the decline in performance is the improper investment of marketing expenses, which in turn is the financial performance of marketing strategies. The main research object of this paper is the influence of golden seed wine marketing strategy on financial performance. Chapter 4th discusses the current situation of the products and pricing of the two products and pricing in the marketing strategy 4P combination. The financial performance of product and pricing was evaluated by various chart data, and the optimization countermeasures were put forward. From the point of view of product and pricing status of golden seed wine. The marketing strategy of products and pricing which mainly focus on the middle and low end liquor market has been impacted. With the decrease of sales income, the idea of making up for the thin profit through sales volume has encountered more fierce market competition. Not only can not achieve the expected performance, but can not create brand effect, the product and pricing of the marketing strategy to be optimized. Chapter 5th will be the other two P, channel and promotion marketing strategies for the status quo analysis. Financial performance evaluation and optimization countermeasures. In terms of channels, when cooperating with dealers, the turnover efficiency of accounts receivable needs the attention of enterprises. This is particularly important for the choice of dealers. And a large number of promotional costs not only did not achieve the purpose of improving financial performance, but also caused the situation of ineffective use of marketing expenses, which led to a substantial decline in net profit. The total operating cost is too high.
【學位授予單位】：東華大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F274;F406.7;F426.82

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