本文關(guān)鍵詞：中國聯(lián)通巴市分公司產(chǎn)品毛利指標(biāo)體系設(shè)計與應(yīng)用研究　出處：《內(nèi)蒙古大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 毛利 收入 成本 產(chǎn)品毛利評價體系

【摘要】：目前,中國聯(lián)通巴市分公司在2G、3G、固話、寬帶、網(wǎng)元、增值業(yè)務(wù)上有多種套餐形式,傭金政策、營銷策略的盈虧情況和營銷政策效益評價并不能準(zhǔn)確衡量,為實現(xiàn)公司業(yè)務(wù)精細化管理,提升公司盈利水平,中國聯(lián)通巴市分公司建立了產(chǎn)品毛利評價體系。毛利是一個有效衡量產(chǎn)品盈利能力的指標(biāo),通過對套餐形式、營銷政策的毛利分析,梳理和篩選盈利套餐,對毛利大的產(chǎn)品業(yè)務(wù)鼓勵發(fā)展,毛利小的產(chǎn)品業(yè)務(wù)穩(wěn)步發(fā)展,毛利為負(fù)的產(chǎn)品業(yè)務(wù)逐步改善或廢除,從而改善公司的產(chǎn)品結(jié)構(gòu)比例,實現(xiàn)公司扭虧為盈的局面。除此之外,在成本項目的前評估和后評價方面也有顯著的借鑒意義,為市場的拓展提供理論和實證指導(dǎo)。 本文的研究內(nèi)容是運用毛利相關(guān)理論,以中國聯(lián)通巴市分公司為企業(yè)背景,結(jié)合該企業(yè)現(xiàn)有的相關(guān)數(shù)據(jù)及政策,分析該企業(yè)產(chǎn)品毛利指標(biāo)體系的缺陷,并提出改進建議,使之更適合企業(yè)的戰(zhàn)略發(fā)展。本文的研究對電信企業(yè)現(xiàn)有毛利指標(biāo)體系的改進具有參考價值,同時對類似企業(yè)改進毛利指標(biāo)體系具有借鑒價值,另外對分公司引入總公司毛利指標(biāo)體系,建立適合自己的產(chǎn)品毛利指標(biāo)體系,具有參考價值。
[Abstract]:At present, China Unicom branch in the Palestinian city of 2G, 3G, fixed line, broadband, network, there are a variety of packages, value-added business commission policy, profit and loss situation and marketing policies and benefit evaluation of marketing strategy and can not accurately measure, to achieve the company's business management, enhance the company's profitability, China Pakistan branch of China Unicom the establishment of the evaluation system. The gross profit margin products is an effective measure of product profitability index, based on the analysis of the marketing policy package form, gross profit, profit of combing and screening packages, gross profit big product business encourage development, steady development of small margin product business gross profit is negative product business gradually improved or abolished in order to improve the product structure, the proportion of the company, to achieve the company turnaround situation. In addition, the cost of the project evaluation before and after the evaluation also had significant reference for the extension of the market The exhibition provides theoretical and empirical guidance.
The research content of this paper is to use the gross profit theory, China Unicom branch Pakistan as the business background, combined with the relevant data and the existing policy of enterprises, analysis of defect product gross margin index system of the enterprise, and puts forward suggestions for improvement, which was more suitable for the enterprise's strategic development. With the improvement of the existing margin index reference value in this paper, the research system of telecom enterprises, while gross profit improved index system has the reference value to the similar enterprises, in addition to branch into the margin index system of Corporation, establish product gross margin index system, with the reference value.

【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F626

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相關(guān)博士學(xué)位論文 前2條

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本文編號：1374624