【摘要】：隨著乳品行業(yè)競(jìng)爭(zhēng)的加劇以及經(jīng)銷商對(duì)分銷渠道的掌控力增強(qiáng),促銷費(fèi)用投入逐年增加,但企業(yè)及終端的利潤(rùn)空間卻逐年減少。那么,處于轉(zhuǎn)型期的蒙牛公司如何能在競(jìng)爭(zhēng)中利用不敗之地,如何用好、管好促銷費(fèi)用,對(duì)企業(yè)來(lái)說(shuō),有著很重要的現(xiàn)實(shí)意義。 論文通過(guò)對(duì)蒙牛公司促銷費(fèi)用管理中的現(xiàn)狀進(jìn)行抽樣調(diào)查和分析,發(fā)現(xiàn)其在流程管控中存在的問(wèn)題,依據(jù)COSO內(nèi)部控制框架中的五要素進(jìn)行逐項(xiàng)分析,總結(jié)出其在控制環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、信息與溝通和監(jiān)督五方面的內(nèi)控風(fēng)險(xiǎn),進(jìn)而提出控制風(fēng)險(xiǎn)的建議和措施。首先,要營(yíng)造較好的內(nèi)部控制環(huán)境,重點(diǎn)梳理、制定“三重一大”決策機(jī)制,規(guī)范決策行為,提高決策水平,防范決策風(fēng)險(xiǎn)；其次,根據(jù)蒙牛乳業(yè)的戰(zhàn)略發(fā)展要求,結(jié)合歷年來(lái)各種風(fēng)險(xiǎn)帶給蒙牛的經(jīng)驗(yàn)教訓(xùn),制定科學(xué)合理的全面風(fēng)險(xiǎn)管理戰(zhàn)略,建立高效的風(fēng)險(xiǎn)管理體系和內(nèi)控體系,有效提高企業(yè)經(jīng)營(yíng)管理水平和風(fēng)險(xiǎn)防范能力,促進(jìn)企業(yè)的持續(xù)發(fā)展；最后,通過(guò)實(shí)施監(jiān)督管理和績(jī)效考核,加強(qiáng)營(yíng)銷費(fèi)用的管控,降低經(jīng)營(yíng)風(fēng)險(xiǎn),保證戰(zhàn)略目標(biāo)的達(dá)成。
[Abstract]:With the aggravation of competition in dairy industry and the increase of distributor's control over distribution channels, the cost of promotion increases year by year, but the profit space of enterprises and terminals decreases year by year. So, how to make use of the invincible position in the competition, how to make good use of, how to manage the sales promotion cost, which is in the transition period, has very important realistic significance to the enterprise. Through sampling investigation and analysis on the current situation of Mengniu Company's sales promotion expense management, the paper finds out the problems existing in the process control, analyzes the five elements in the framework of COSO internal control one by one, and sums up its control environment. Risk assessment, control activities, information and communication and supervision of five aspects of internal control risk, and then put forward the risk control recommendations and measures. First of all, we should create a better internal control environment, focus on combing, formulate a "triple one" decision-making mechanism, standardize decision-making behavior, improve the level of decision-making, and guard against decision-making risks; Secondly, according to the strategic development requirements of Mengniu dairy industry and the experiences and lessons brought to Mengniu by various kinds of risks over the years, we should formulate a scientific and reasonable overall risk management strategy, and establish an efficient risk management system and an internal control system. Effectively improve the level of enterprise management and risk prevention, promote the sustainable development of enterprises; Finally, through the implementation of supervision and management and performance evaluation, strengthen the control of marketing expenses, reduce business risks, ensure the achievement of strategic objectives.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F274;F426.82

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本文編號(hào)：2376058