摘要
基于快消品行业的特点及销售费用管控的模式,对销售费用管控中存在的预算管理不够精细、内部控制不够完善等问题进行了分析,并针对问题提出了加强公司战略成本管理和内部价值链分析、完善销售费用内部控制制度、提升管理会计运用水平等对策与建议,希望能给快销品行业销售费用管控提供参考。
Based on the characteristics and the control mode of sales expense of fast-moving consumer goods industry, the paper analyzes the problems existing in the management and control of sales expense, such as the inadequate budget management and imperfect internal control and so on. And some countermeasures and suggestions are put forward according to the problems, such as strengthening the strategic cost management and internal value chain analysis, perfecting the internal control system of sales expense, and improving the application level of management accounting. Hoping to provide a reference for the sales expense control of fast-moving consumer goods industry.
作者
胡文军
HU Wen-jun(Chongqing Light Textile Holding （Group） Co. Ltd., Chongqing 401120, China)
出处
《中小企业管理与科技》
2018年第19期71-72,共2页
Management & Technology of SME
关键词
快销品
销售费用
管控
fast-moving consumer goods
sales expense
management and control
