【摘要】： 科學有效的市場營銷活動是一種創(chuàng)造利益相關各方共贏的管理活動,在全球經(jīng)濟一體化的大的背景下,正在成為世界制造中心的中國,卻面臨著企業(yè)營銷活動的整體缺位。如何提高營銷活動水平,加強營銷活動過程的控制從而提高營銷績效,使企業(yè)在激烈的市場競爭中充滿競爭力,是制造企業(yè)普遍關心的問題。 本文從理論研究、應用設計和實證研究三個層面、八個部分對制造企業(yè)的營銷審計問題進行研究與探索。 首先從分析市場營銷審計的內涵出發(fā),著重研究了支撐市場營銷審計理論框架和活動體系的一些基本的經(jīng)濟和管理理論,分析了這些理論與市場營銷審計研究之間的關系;接著在分析制造業(yè)及制造業(yè)企業(yè)營銷特征基礎上,分析了制造業(yè)營銷審計的機制特征,總結了營銷審計的六大模塊內容,闡述了營銷審計的工作流程;方法上提出了基于BSC的營銷績效評價模型,并引入灰關聯(lián)對原有模型的應用進行了改進;最后,基于管理控制的視角,就制造企業(yè)營銷審計改進企業(yè)營銷管理的作用進行了實證研究。本文的創(chuàng)新點如下: 1.在理論研究方面,結合制造業(yè)企業(yè)營銷的特殊性進行研究,對市場營銷審計的框架體系進行了補充完善,在研究深度上作了較大推進。將管理控制領域的研究成果引進市場營銷審計領域,把市場營銷審計內容劃分為過程控制和結果控制進行研究,更適合我國目前企業(yè)所處市場環(huán)境和營銷現(xiàn)狀。將內部審計領域的研究成果引進市場營銷審計領域,探討了營銷審計在不同的企業(yè)組織、不同的企業(yè)規(guī)模之間存在的差異性,首次提出營銷審計的存在也是一種契約成本的節(jié)約。 2.在應用方面,結合制造企業(yè)特征創(chuàng)新性地設計了適用于制造企業(yè)營銷審計的審計流程,使得營銷審計更具可操作性。在定量方法上,提出了基于BSC的營銷績效評價模型,從財務、非財務、過程和結果、學習與成長不同方面、多個維度來評審彌補了以往營銷審計僅就某個指標進行定量分析而沒有系統(tǒng)、綜合定量分析的不足,同時,通過將灰關聯(lián)引入營銷績效評價模型,解決了評價系統(tǒng)指標數(shù)據(jù)收集困難,指標間存在關聯(lián)等問題。 3.基于制造企業(yè),對營銷審計改進營銷管理的作用進行了實證研究,構建了多元回歸模型,對營銷審計整體及各要素影響營銷管理的線性和非線性關系進行了驗證,表明了整體的線性關系,提出結果控制對營銷管理呈現(xiàn)正向的線性關系,而過程控制對營銷管理呈現(xiàn)一定的影響,影響與控制的程度有關等結論。這一發(fā)現(xiàn)對提高營銷審計的結論及控制的信度和效度有重要的理論和實踐指導意義。
[Abstract]:The scientific and effective marketing activity is a kind of management activity that creates a win-win situation for all stakeholders. Under the background of global economic integration, China, which is becoming the manufacturing center of the world, is facing the overall absence of enterprise marketing activities. How to improve the level of marketing activities, strengthen the control of the process of marketing activities so as to improve the marketing performance and make enterprises competitive in the fierce market competition is a common concern of manufacturing enterprises. In this paper, the marketing audit of manufacturing enterprises is studied and explored from three aspects: theoretical research, applied design and empirical research. First of all, from the analysis of the connotation of marketing audit, this paper mainly studies some basic economic and management theories that support the theoretical framework and activity system of marketing audit, and analyzes the relationship between these theories and the research of marketing audit. Then, on the basis of analyzing the marketing characteristics of manufacturing industry and manufacturing enterprises, this paper analyzes the mechanism characteristics of manufacturing marketing audit, summarizes the six modules of marketing audit, and expounds the workflow of marketing audit. In this paper, the marketing performance evaluation model based on BSC is put forward, and the grey relation is introduced to improve the application of the original model. Finally, based on the perspective of management control, this paper makes an empirical study on the role of manufacturing enterprise marketing audit in improving enterprise marketing management. The innovations of this paper are as follows: 1. In the aspect of theoretical research, combining the particularity of manufacturing enterprise marketing, the frame system of marketing audit has been supplemented and perfected, and the research depth has been greatly promoted. The research results in the field of management control are introduced into the field of marketing audit, and the content of marketing audit is divided into process control and result control, which is more suitable for the current market environment and marketing situation of enterprises in our country. This paper introduces the research results in the field of internal audit into the field of marketing audit, and probes into the differences of marketing audit in different enterprise organizations and different enterprise scale. The existence of marketing audit is also a kind of contract cost saving for the first time. 2. In the aspect of application, according to the characteristics of manufacturing enterprises, the audit process suitable for marketing audit of manufacturing enterprises is designed innovatively, which makes marketing audit more operable. In terms of quantitative methods, this paper puts forward a marketing performance evaluation model based on BSC, which includes financial, non-financial, process and result, learning and growth. Multiple dimensions to review make up for the previous marketing audit only on a certain index for quantitative analysis without a system, comprehensive quantitative analysis, at the same time, through the introduction of grey correlation into the marketing performance evaluation model, The problems of data collection and correlation between indicators in evaluation system are solved. 3. Based on manufacturing enterprises, this paper makes an empirical study on the role of marketing audit in improving marketing management, constructs a multivariate regression model, and verifies the linear and nonlinear relationship between the whole marketing audit and its elements. The conclusion is that the result control has a positive linear relationship to the marketing management, while the process control has a certain influence on the marketing management, and the influence is related to the degree of control. This discovery has important theoretical and practical guiding significance to improve the conclusion of marketing audit and the reliability and validity of control.
【學位授予單位】：天津大學
【學位級別】：博士
【學位授予年份】：2007
【分類號】：F239.6;F425

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