The Research Of Market Expense Budget Preparation And Control In SY Company

This paper describes in detail the budget management theory, based on the consumer appliance industry SY company from marketing costs status quo budget management, analysis and implementation of its budget management process control problems and causes, including the budgeting process is too centralized, budgeting is not flexible enough, the underlying data is not complete; budget execution information is not high, budget control method lag, lack of budgetary control and early warning of nuclear feedback and other aspects. Budget management through the use of the latest research results from domestic and foreign companies in the same industry marketing expenses advanced experience in budget management, combined with Chinese consumer appliance industry characteristics and market competition, proposed the implementation and improvement of marketing expense budget management methods and measures.In the budgeting process, through the " top and bottom combination" budgeting process, zero-based budgeting and incremental budgeting, preparation of operating budget combined method, the joint base Decomposition budget targets ways to play each branch's initiative and creativity, reduce budgeting human control factor; scrolling through the monthly budgeting methods to achieve the budget management system and the SAP system data management systems such as docking, etc., to improve the accuracy of budgeting and practicality; marketing budget execution and control process, through the use of pre-established fee policies and review process of the implementation of the budget has to be followed based; improve budget execution control the level of information in the process, thus improving budget management efficiency and effectiveness of information systems while marketing costs can be closely integrated with the business activities, the budget implementation process with the SAP system accrued expenses associated with budget management to realize things in control; establish budget adjustments scrolling management, establish marketing expenses budget management, early warning and feedback mechanism, strengthen the internal audit function and so on.By the above method to investigate comprehensively enhance the level of budget management, budget management through truly optimize the allocation of resources, protection of corporate development purposes. Especially in the appliance industry is becoming intense competitive situation, gradually narrowing profit margins, marketing costs extremely high today, hoping to help the SY company further enhance the management level, improve economic efficiency, to achieve corporate strategic objectives, but also hope for consumer appliances other companies within the industry to bring help marketing expenses budget management, and promote positive and healthy development of the industry.