Sssssssss

In: Other Topics

Submitted By SANCYMA11
Words 541
Pages 3
营销财务指标分析
按照世界营销学权威人士——菲利普.科特勒的理论,对企业营销活动的控制主要包含一下几个方面:年度营销计划控制、盈利能力控制、效率控制及战略控制。为便于理解我们将其归纳如下:

控制类型 | 主要负责人 | 控制目的 | 控制方法 | 年度营销计划控制 | 高层管理当局中层管理当局 | 检查计划目标是否实现 | 销售分析;市场份额分析;费用销售额分析;财务比例分析;市场基础的评分卡分析。 | 盈利能力控制 | 营销主管人员 | 检查公司在那些方面赚钱,那些方面亏损 | 盈利情况:产品,地区,细分顾客群,销售渠道。 | 效率控制 | 直线和职能管理当局,营销主管人员 | 评价和提高经费开支效率以及营销开支效果 | 效率:销售队伍,广告,促销和分销,营销效益等级评核。 | 战略控制 | 最高管理当局,营销审计人员 | 检查公司是否在市场、产品和渠道等方面正在寻求最佳机会 | 营销审计,营销杰出表现,公司道德与社会责任评价。 | 以上的几种控制都会涉及到相关的财务分析,尤其是年度营销计划控制、盈利能力控制和效率控制。我们将采用如下的杜邦财务分析体系,以提高企业的资本净值报酬率为核心,展示财务指标和营销效率之间的关系,从中选取几个重要的财务指标,利用可从上市公司的公报中获得的公开信息展开我们的分析。

首先我们介绍以下几个无论是从营销控制还是从财务控制的角度都具有重要的意义财务指标: (一)净资产收益率
净资产收益率=净利润/企业净资产

净资产收益率又称权益净利率,反映的是企业股东权益的收益情况,在以股东权益最大化为企业目标的前提下,作为一个综合性指标,其高低可以最直接和最明显的反映和评价企业的生产经营状况。

(二)盈利率 1:销售利润率 销售利润率=净利润/销售收入 净利润:是指企业在一定会计期间内实现的收入减去费用后的净额,反应了企业在一定会计期间的经营业绩和获利能力,反映了企业投入产出效率和经济效益。 商品销售收入:是指符合商品所有权的主要风险和报酬已转移给买方;企业既没有保留与所有权相联系的继续管理权,也没有对已售出的商品实施控制;相关的收入和成本能够可靠计量并且与交易相关的经济利益能够流入企业等四项条件的商品销售收入。 该指标是一个盈利情况的综合性指标,它既可以反映企业销售收入的增长状况,也可以反映企业的利润水平增加情况。它可以通过将销售收入和费用按不同的产品、细分市场、区域及分销渠道等进行划分,从而为各类别市场编制损益表的方法来评价企业的营销效率: 1) 产品销售利润率:用来评价企业的各产品线,确定企业的最佳产品组合。如某公司前3个产品的盈利占总盈利的70%,而后97个产品的盈利占总盈利的30%,其中后90个产品亏损了1亿元。在此情况下企业应着手重新配置企业的资源以调整企业的产品结构,实现企业整体利润水平的提高。 2) 细分市场销售利润率:面对最终消费者,企业通常会根据目标市场顾客的年龄、性别、职业、收入水平、家庭婚姻状况等对消费者进行市场细分,在此基础上确定企业的细分市场营销策略,企业在确定该策略时必须考虑各细分市场的盈利状况,以确定企业的重点营销对象。如某公司白领人群市场的盈利占总盈利的150%,而蓝领人群市场的盈利占总盈利的-50%。在此情况下,企业应调整其细分市场策略,实现营销重点的转移,以提高企业的整体盈利水平。 3) 地区市场销售利润率:在企业的规模不断扩大、业务范围不断扩展的情况下,其市场范围通常也会从区域市场向全国乃至全球范围扩张。在此情况下应针对不同的区域市场采取相应的营销策略。如某公司在A.B.C三省市的盈利占总盈利的120%,而在其他5个省市的盈利占总盈利的-20%。在此情况下,企业应考虑做进一步的市场调研,制定有针对性的区域营销策略,战略性的进入和退出某些区域市场,以改善其在部分区域市场上的不利局面。 4)…...

Similar Documents

Sssssssss

...Självständigt casearbete: Instruktioner för den skriftliga rapporten Strategi med finansiell och ekonomisk styrning, FE6610 Höstterminen 2012 Uppgiften Under kursen kommer ni att arbeta i en grupp om 5-6 studenter med ett verkligt företagscase enligt de instruktioner som finns i studiehandledningen. Casearbetet skall avrapporteras och summeras i en slutlig caserapport vid kursens slut. Ni kan emellertid börja arbeta med och förbereda för caserapporten redan vid kursens start. Syftet med rapporten är att visa att ni kan (jämför förväntade läranderesultat): * beskriva och analysera ett företag och dess verksamhet utifrån ett strategiskt, finansiellt och ekonomistyrningsperspektiv. * använda begrepp och modeller från respektive område på ett riktigt sätt. * integrera de olika företagsekonomiska ämnena och förstå vilka konsekvenserna av olika beslut om affärsutveckling blir för strategiska, finansiella och ekonomistyrningsfrågor * använda och värdera extern företagsinformation på ett kritiskt sätt. Utöver den skriftliga rapporten så kommer casearbetet också att presenteras muntligt vid kursens slut. Den muntliga presentationen kommer att göras i form av ett rollspel. Ni kommer, som konsulter, att kort presentera er företagsanalys och era förändringsförslag inför en ledningsgrupp (en annan studentgrupp). Presentationen kommer att vara ganska informell. Ledningsgruppens medlemmar kommer att ha läst rapporten i förväg och kommer att ställa frågor...

Words: 926 - Pages: 4

Software Project Management Plan

...Allocation Gantt Chart IT Management System Luvianka Olivares: Project Manager Status date: August 27, 2012 Due Date: November 30, 2012 Activity % Complete Status 09/15 9/30 10/15 10/30 11/15 11/30 User Analysis 0 S SSSSS Full Specification 0 S SSSSSSSS Database 0 S SSSSSSS Test Design 0 S SSSSSSS Implementation 0 S SSSSSSSSS Module Testing 0 S SSSSSSSSSSSSS Integration Testing 0 S SSSSSSSSSSSSS Project Status Symbols S Schedule A Satisfactory C Caution F Critical Planning / Progress Symbols B Work before Schedule Time S Scheduled Activity Time A Work after Scheduled Time X Scheduled But Not Worked Resource Allocation This project will use resources in the form of time and effort that I shall spend developing the project deliverables. IT Management System Development for a Computer Network System Communication Plan A. General Information Prepared by: Luvianka Olivares Date: August 26,......

Words: 1828 - Pages: 8

Report Review

...Poda sssssssss The purpose of this chapter is to discuss the methodology utilized for this study. It will present how the data gather in order to find the answer in the stated research question. In this chapter it will explain how to conduct this research and also provide a motivation for the chosen method. It will show how the work process in this chapter. The research design, as well as the procedures used for this descriptive study included collecting data by questionnaire in order to answer research objectives of this study. This chapter introduces the research design and procedures utilized to accomplish the purpose of this research. It described the population and sample size, questionnaires instrument, data collection procedure and data analysis. 3.2 Research Design Research design defines as general plan of how to respond to the research question (Saunders et al., 2007). The purpose of this study is to research the key factor in the motivation of employees toward performance in the Food and Beverage industry. At the same time it will come with result how the motivation affects the employee’s performance. The Food and Beverage that have been chosen is Starbucks Company branch in Kuala Lumpur, Malaysia. For this research it was using the qualitative research. The qualitative research used to get employees in Starbucks to expand their answers. So, in this research it gets more insight into employees of Starbucks attitudes and behaviour. This research is all......

Words: 269 - Pages: 2

Why the Music Is Popular

...ssssssssss sssss(sssssss s ss ss ssssssssss sss sssssssssssssss sssssssss(ssssssssssss sss s ss ss s 3 3333333333 ____s 3s s.ss)ss)3s3sss)333 s.ssssssssssssssssssssss sssssss ssssss ss ssss ss sss s( sssssss(sss ssssssssssssssss ss sss sssssssssssssss ssss sssss ss sss sss? s ssssssss s sssssss s ssssss ssssss sssssss ss sssssssssss s ssssssss ss sss sssssss ____s 3 s .ssssssssssssssss s( ssssssssssssssss ssss? s ssssssssssssssssss s s ssss( sss(sss ssssss ssss s s sssssssssss sss sssssss sssssssssssss ss ss ssss sssssssss s sssssssss ssssssssssssssssssssssss s ss ss ssss ssssss s sss sssss s .s 3 s s s s sssssssssss sssss sss ssssss(sssssssssssss ssssssssssssssssssssssss ? .ss(ssssssssssssssssss ssssss sss ssssss ssssssss ss ssss sssssssssssssssss ssss .ss(sssssssssssssssssssss s ssssssssssssssssssssssssss .ss(ssssssssssssssssssss sssssssssssssssssssss .ss(sssssssssssssssssssssssssssssss .ss(sssssssssssss ssssssss ssss ssssssssssssssssssssssssss sssssssss ____s ____s . s 3 ss sssss ssssssssssssssssssss sss ss(ssssssssssssssss sss sssssssss? s sssss sss ssssss ss ss ssssssssssssssss sssss sss s ss s sssss(sssss ssssssssssss ssss sss ssssssssss ssssssssss ss ss sssssss s sss sssssss ssssss sssssssss sss sss ss ssssssss sss ss sssssssssssss sss ssssss sss ssssssssssss ss sssssssssss s ss sssssss(ssssssssss ssssssss ssssssss sss s css sssss ss . s .sss s s s s ssssssssssssssss sssssssss(ss s s(s ss s ss ss ssss sssssssssssssss? .s ss ss......

Words: 5216 - Pages: 21

Hi Hi

...Sdfsd fsssssssssssssssssssss sssssssssssssssssssssssssssssssssssssssssssss ssssssssssssssssss sssss ssssss sss sssssssss ssssssss ssssssssssssssssss ssssssss sssssssssss fsdferwerwerwerwer Wer W W Er W Er W Werw EASHINGTON (AP) -- The Obama administration on Monday will roll out a plan to cut earth-warming pollution from power plants and 30 percent by 2030, setting in motion one of the most significant actions to address global warming in U.S. history. The rule, which is expected to be final next year, will set the first national limits on carbon dioxide, the chief gas linked to global warming from the nation's power plants. They are the largest source of greenhouse gases in the U.S., accounting for about a third of the annual emissions that make the U.S. the second largest contributor to global warming on the planet. The Environmental Protection Agency regulation is a centerpiece of President Barack Obama's plans to reduce the pollution linked to global warming, a step that the administration hopes will get other countries to act when negotiations on a new international treaty resume next year. Despite concluding in 2009 that greenhouse gases endanger human health and welfare, a finding that triggered their regulation under the 1970 Clean Air Act, it has taken years for the administration to take on the nation's fleet of power plants. In December 2010, the Obama administration announced a "modest pace" for setting greenhouse gas standards for power......

Words: 820 - Pages: 4

Sssssssss

...MHF  4UP     Chapter  7  Assignment:    Trigonometric  Identities  and  Equations     STUDENT  NAME:   _____________________________________________________________     Due  Date:     Thursday,  May  22nd  at  the  BEGINNING  OF  CLASS     Answer  all  questions  to  the  best  of  your  ability  in  the  space  provided.    If  you  run  out  of  space,   continue  on  the  back  of  the  page  and  clearly  indicate  where  to  look  for  the  rest  of  your  solution.     1.   For  each  expression  in  Column  1,  choose  the  expression  from  Column  2  that  completes  the   identity.    You  can  do  your  work  on  rough  paper.           Column  1           Column  2     sin2 x − tanxcos x         _______       (a)       ! 2 !cos x   2   _______       (b)   !sin(−x)     !sec x − 1         sec x 1   _______               (c)     2     !csc x !sec x   2   _______       (d)   !tanx   !1 + sin x             2 2 2 2   _______         (e)   !cos x ...

Words: 480 - Pages: 2

Project Leadership

...detail. You also can download these documents from the FTC’s Web site. The FTC works for the consumer to prevent fraudulent, deceptive, and unfair business practices in the marketplace and to provide information to help consumers spot, stop, and avoid them. To file a complaint or to get free information on consumer issues, visit www.ftc.gov or call toll-free, 1-877-FTC-HELP (1-877-382-4357); TTY: 1-866-653-4261. The FTC enters Internet, telemarketing, identity theft, and other fraud-related complaints into Consumer Sentinel, a secure, online database available to hundreds of civil and criminal law enforcement agencies in the U.S. and abroad. 7 Example of a Completed Buyers Guide BUYERS GUIDE IMPORTANT: SSSSSS SSSSSSSS SSS SSSSSSSSS SS SSSSSSS. SSS SSS SSSSSS SS SSS SSS SSSSSSSS SS SSSSSSS. SSSS SSSS SSSS. ______________________________________________________________________________________________________________ SSSSSSS SSSS SSSSS SSSS SSS SSSSSS Chevrolet Cavalier 1995 IGIAD27P6DJ123456 _______________________________________________________ SSSSSS SSSSS SSSSSS (SSSSSSSS) WARRANTIES FOR THIS VEHICLE: SSS SSSS SSS SSS SSSSS SSS SSS SSSSSSS. SSS SSSSSS SSSSSSS SS SSSSSSSSSSSSSS SSS SSS SSSSSSS SSSSSSSSSS SS SSS SSSS SSSSSSSSSS SSSSS SSS SSSSSSS. AS IS - NO WARRANTY WARRANTY SSSS SSSSSSS SSSSSSSS. SSS SSSSSS SSSS SSS ____% SS SSS SSSSS SSS ____% SS SSS SSSSS SSS SSS SSSSSSS 100* 100* SSSSSSS SSSS SSSS SSSSSS SSS SSSSSSSS SSSSSS.......

Words: 5653 - Pages: 23

Sssssssss

...Carbon (from Latin: carbo "coal") is a chemical element with symbol C and atomic number 6. As a member of group 14 on the periodic table, it is nonmetallic and tetravalent—making four electrons available to form covalent chemical bonds. There are three naturally occurring isotopes, with 12C and 13C being stable, while 14C is radioactive, decaying with a half-life of about 5,730 years.[14] Carbon is one of the few elements known since antiquity.[15] There are several allotropes of carbon of which the best known are graphite, diamond, and amorphous carbon.[16] The physical properties of carbon vary widely with the allotropic form. For example, graphite is opaque and black, while diamond is highly transparent. Graphite is soft enough to form a streak on paper (hence its name, from the Greek word "γράφω" which means "to write"), while diamond is the hardest naturally-occurring material known. Graphite is a very good conductor, while diamond has a very low electrical conductivity. Under normal conditions, diamond, carbon nanotubes, and graphene have the highest thermal conductivities of all known materials. All carbon allotropes are solids under normal conditions, with graphite being the most thermodynamically stable form. They are chemically resistant and require high temperature to react even with oxygen. The most common oxidation state of carbon in inorganic compounds is +4, while +2 is found in carbon monoxide and other transition metal carbonyl complexes. The largest......

Words: 353 - Pages: 2

Dell

...precedes a consonant is determined by whether the consonant that follows it is voiceless or voiced. You will learn more about this later in the chapter. Also, knowing whether a sound is voiceless or voiced will help to correctly pronounce letters such as -ed and -s at the ends of words. You will learn about this in detail in the next chapter. First, let’s learn how to distinguish between a voiced and a voiceless consonant. Place your fingers in the front, middle part of your neck. Now say /z/ as in the word zoo. Now, let’s make it longer: zzzzzzzzzz. You should feel a vibration in your vocal cords. This is how you know that the /z/ sound is voiced. Now let’s try this with the /s/ sound as in the word sat. Say /s/. Now let’s prolong it: sssssssss. This time there was no vibration in your vocal cords, so this consonant is considered unvoiced. That’s all there is to it. The tongue and lip positions of the /z/ and /s/ are identical. The only difference between them is vibration or no vibration. Look at the other consonant pairs that are produced exactly the same way, except for the vibration in the vocal cords. Voiceless and Voiced Consonant Pairs Voiceless Consonants (vocal cords do not vibrate) /p/ pet rope ten seat class back fault leaf thank breath sink price pressure wish choke rich Voiced Consonants (vocal cords vibrate) /b/ bet robe den seed glass bag vault leave this breathe zinc prize pleasure massage How to Produce the Sound Lips start fully together, then part......

Words: 51710 - Pages: 207