本文選題：青島啤酒 + 銷售費(fèi)用　； 參考：《蘭州大學(xué)》2017年碩士論文

【摘要】：銷售費(fèi)用是企業(yè)在產(chǎn)品銷售過程中發(fā)生的各項(xiàng)費(fèi)用總和,是企業(yè)重要的三大期間費(fèi)用之一。在激烈的市場競爭中,企業(yè)需要通過銷售費(fèi)用的投入來提升產(chǎn)品的品牌形象和品牌價(jià)值;需要通過銷售費(fèi)用的投入來維持整個(gè)企業(yè)銷售體系的正常運(yùn)轉(zhuǎn);需要通過銷售費(fèi)用的投入來提升企業(yè)銷售的服務(wù)質(zhì)量;更需要銷售費(fèi)用的投入來擴(kuò)大市場銷路,提升產(chǎn)品的市場占有率;同時(shí)合理有效的銷售費(fèi)用支出也是實(shí)現(xiàn)企業(yè)利潤的重要保證。但在快速消費(fèi)品行業(yè),銷售費(fèi)用內(nèi)容繁雜、發(fā)生對象廣泛,既包含經(jīng)銷商費(fèi)用又包含消費(fèi)者費(fèi)用;既有傳統(tǒng)的終端店投入又有電視媒體投入;既有大宗廣告支出又有小額終端陳列費(fèi)用支出。在整個(gè)財(cái)務(wù)業(yè)內(nèi)都普遍認(rèn)為,快速消費(fèi)品行業(yè)的銷售費(fèi)用管理難度極大。近年來,在行業(yè)內(nèi),許多企業(yè)已出現(xiàn)銷售費(fèi)用的支出接近甚至大于產(chǎn)品生產(chǎn)成本的現(xiàn)象。正因如此,可以說市場的競爭的成敗取決于銷售費(fèi)用管理的成敗,銷售費(fèi)用投入的真實(shí)、有效對市場的支持顯得尤為重要。本論文針對青島啤酒甘肅分公司銷售費(fèi)用的管理現(xiàn)狀,從研究銷售費(fèi)用管理的背景和意義出發(fā),基于銷售費(fèi)用管理的理論依據(jù),并結(jié)合啤酒行業(yè)和主要競爭對手銷售費(fèi)用的管理現(xiàn)狀,對青島啤酒甘肅分公司的銷售費(fèi)用進(jìn)行深入分析和診斷研究。本文先分析青島啤酒甘肅分公司銷售費(fèi)用的基本現(xiàn)狀,并從該企業(yè)銷售費(fèi)用的四個(gè)組成部分(即:促銷費(fèi)用、運(yùn)行費(fèi)用、物流費(fèi)用和品牌費(fèi)用)進(jìn)行診斷研究,通過診斷找出青島啤酒甘肅分公司在銷售費(fèi)用管理方面存在的問題及缺陷。最后針對診斷問題和缺陷,分別提出該公司銷售費(fèi)用管理的優(yōu)化方案。本論文通過診斷青島啤酒甘肅分公司銷售費(fèi)用的管理現(xiàn)狀,針對診斷問題提出的改進(jìn)對策和方法,為該公司銷售費(fèi)用的管理提供了重要的理論依據(jù)和實(shí)踐參考,也為該公司銷售費(fèi)用的有效管理提供了決策支持。同時(shí),本論文也將為整個(gè)快速消費(fèi)品行業(yè)銷售費(fèi)用的有效管理提供借鑒作用。
[Abstract]:Sales expenses are the sum of all expenses incurred in the process of product sales, and are one of the three important period expenses.In the fierce market competition, the enterprise needs to promote the brand image and brand value of the product through the investment of the sales expenses, to maintain the normal operation of the whole enterprise's sales system through the investment of the sales expenses.It is necessary to improve the service quality of enterprise sales through the input of sales expenses, to expand the marketing market and to enhance the market share of products.At the same time, reasonable and effective sales expenses are also an important guarantee to achieve corporate profits.However, in the fast moving consumer goods industry, the content of sales expenses is complicated, and the object of sale is extensive, which includes both dealer and consumer expenses, as well as traditional terminal store investment and TV media investment.There are both large amount of advertising expenses and small terminal display expenses.In the financial industry as a whole, fast-moving consumer goods industry sales cost management is extremely difficult.In recent years, in the industry, many enterprises have the phenomenon that sales expenses are close to or even greater than the production costs.For this reason, it can be said that the success or failure of market competition depends on the success or failure of sales expense management.This paper aims at the current situation of the management of sales expenses in Tsing Tao Beer Gansu Branch, starting from the background and significance of the research on the management of sales expenses, based on the theoretical basis of the management of sales expenses.Combined with the management status of the beer industry and the main competitors, this paper makes an in-depth analysis and diagnostic study on the sales expenses of Tsing Tao Beer Gansu Branch.This paper first analyzes the basic status of the sales expenses of Tsing Tao Beer Gansu Branch, and makes a diagnostic study from the four components of the sales expenses of the company (that is, promotion costs, operating expenses, logistics costs and brand costs).Through the diagnosis to find out Tsing Tao Beer Gansu Branch in sales expense management problems and defects.Finally, aiming at the diagnosis problem and defect, the optimization scheme of the company's sales expense management is put forward.By diagnosing the current situation of the management of sales expenses in Tsing Tao Beer Gansu Branch, this paper puts forward the improvement measures and methods for the diagnosis of the company, which provides an important theoretical basis and practical reference for the management of the sales expenses of Tsing Tao Beer Gansu Branch.It also provides decision support for the effective management of the company's sales expenses.At the same time, this paper will also provide a reference for the FMCG industry to manage sales expenses effectively.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.82;F274;F406.7

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