企业营销战略成本管理探讨

An Analysis of Cost Management of Enterprise Marketing Strategy

我国企业营销成本管理经过多年的发展,取得了一定的成绩,但仍存在很多问题,主要体现在营销成本支出膨胀,与销售增长不协调;营销策略不切合实际,导致营销成本支出的低效率等方面。为扭转这一困局,企业应将营销战略管理与成本管理相结合,突破传统思维模式,按照营销战略要求和成本管理的特征、程序确定成本管理战略;从战略高度对企业营销成本结果与成本行为进行全面控制,从而实现企业的可持续营销能力,获得持久竞争优势。

Marketing cost management on Chinese enterprises has made some progress through long-term development, but some problems exist in it, which are that expenditure on marketing cost is expanded and uncoordinated with sales growth, marketing strategy is impractical and leads to low efficiency of marketing cost expenditure. Hence, the enterprise should combine marketing strategy management with cost management, breakthrough traditional thinking mode, settle cost management strategy according to the demand of marketing strategy and the feature and procedure of cost management, and comprehensively control cost result and behavior of enterprise marketing from strategic aspect to realize sustainable marketing ability of the enterprise and to acquire permanent competitive advantage.