Evaluation And Improvement Of Internal Control Of Marketing Expense Management Of Mengniu Dairy Group

In the increasingly fierce market competition environment,almost all Chinese enterprises are facing the dual pressures.On the one hand,with the spread of the"price war",the corporate profit margins are sharply compressed.In order to develop healthily and meet the requirements of the shareholders' return,the companies must seek to reduce the cost from the advertising costs,procurement,production,human resources;the other hand,in order to maintain or further improve their market position,the companies must also strengthen investment in product development and production equipment,technological innovation.Sales department and distributors continue to require enterprises to increase the intensity of marketing investment,or sales tasks will not be completed.These contradictions tend to make the enterprise in difficult situation,and the contradictions in marketing investment is often most acute.Though the description of the situation of Mengniu dairy marketing cost management,analyzing the risks of marketing expense management;Summed up in the COSO internal control framework on the basis of its marketing expense management internal control system exists to control environment,risk assessment,control activities,information,communication and supervision of the five aspects of risk.Thus the internal control and management of the marketing costs,we must first create a good corporate control environment;second,building a risk management mechanism;Third,the establishment of healthy control activities;Fourth,the establishment of a broad range of information and communication;Fifth,improve the internal control evaluation system,to play the role of internal audit.Thereby strengthening the control of marketing costs,reduce operating risk,and protection of operating profit targets to reach.