Research On The Impact Of Sales Performance Evaluation On The Performance Of Marketing Channel Working Capital Management

Working capital is the blood of enterprise management, to maintain the survival and development of the enterprise, working capital management performance is so intertwined with the implementation of the enterprise value. Marketing channel is the center of gravity of the channel management theory research, the connect business with end consumers, it is the product flow to the market to achieve its commodity value transformation of important channel, at the same time it is enterprise implementation of marketing channel management, the main way to obtain capital inflows. Sales people shoulder the important task to achieve fast turnover of marketing channel working capital in the product to the currency conversion process. At present many successful and failing examples of working capital management show that, sales performance evaluation and marketing channel management of working capital performance have a close relationship:the cash flow oriented performance evaluation methods of Haier, makes her working capital management into the industry pioneer in model; But the blindly pursuing growth way of Huiyuan, has created a crisis in the working capital management. The related literature at home and abroad on the research of working capital management is about main content, method, index and influence factors. There are few scholars to study the working capital management from the perspective of performance. Working capital management performance improvement is the fundamental development and effective utilization of human capital. Human capital is the decisive factor of enterprise development, and sales staff is in a vital position in the marketing channel, sales staff performance appraisal has important influence on the marketing channel working capital management performance.Based on the theory of behavior science and motivation theory the paper is to explore the influence of different ways of sales performance evaluation on the performance of marketing channel working capital management. According to the importance of performance appraisal indicators, sales performance evaluation method is divided into four kinds:sales oriented performance evaluation, AR rate oriented sales performance evaluation, gross profit oriented sales performance evaluation and cash flow oriented sales performance evaluation. Guided by relevant theories, this paper studies the four kinds of sales performance evaluation mode of marketing channel management of working capital performance mechanism of action, and adopts the method of empirical research, validation of sales growth, AR rate, gross margin, operating activities cash flow related to marketing channel performance indicators. At the same time this paper introduces Haier, Vanke, TGOOD. Through this paper’s study found that enterprises to adopt different ways of sales performance evaluation can lead to different effects on the performance of marketing channel working capital management. For some industry,In other conditions under the same premise cash flow oriented sales performance evaluation method and AR rate oriented sales performance evaluation method are more conducive to improve overall operating cash flow performance of marketing channels. Enterprises need to combine their own characteristics, industry, life cycle and the development strategy of the enterprise, to choose the reasonable sales performance evaluation. Only scientific and appropriate performance evaluation can improve the working capital management performance, at the same time improve the personal value. This article provides a new Angle for company to improve the marketing channel working capital performance.