| 摘要: |
| 企业营销成本控制应当是全方位、多环节、成体系的控制。基于PDCA模式的营销成本控制体系遵循事前、事中、事后的控制规律,借鉴全面质量管理循环控制思想,企业可以从营销战略制定、营销预算编制、营销成本核算、成本差异分析、营销成本审计和营销绩效考核六个方面对企业营销成本进行全程控制。 |
| 关键词: 营销成本 成本控制 控制体系 PDCA模式 |
| DOI： |
| 分类号:F275.3 |
| 基金项目:中央高校基本科研业务费专项资金资助项目(10CX05001B) |
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| Research on System of Marketing Cost Control Based on PDCA Model |
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LIU Guangsheng, CHEN Qiang
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(College of Economics and Management, China University of Petroleum, Qingdao, Shandong 266580, China)
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| Abstract: |
| Marketing cost control of corporate should be all-round, multi-link and systematic. The system of marketing cost control which is based on the model of PDCA followed the general law of control, learned from the cycle control idea of Total Quality Management, and achieved cost control from the view of marketing strategy, budget of marketing costs, accounting of marketing costs, cost variance analysis, marketing cost audit and performance evaluation of marketing. |
| Key words: marketing cost cost control control system the model of PDCA |
