论文部分内容阅读
M 集团是一家著名的国际耐用消费品制造与销售商,在每年年末均会制定详细的年度经营方针与营销工作计划以指导其产品在中国营销工作的开展。其中,预算管理作为一种重要的前馈性控制手段,是年度营销计划的重要组成部分。下面,我们就该公司在这方面的一些具体做法详细解释。一、背景资料M集团在华有数十家独立核算的公司从事科研、生产。按照 M 集团的规定,这些制造性企业(在图1中用A、B、C、D 代表)的所有商品均统一
M Group, a leading international manufacturer and marketer of durable consumer goods, sets a detailed annual operating guidelines and marketing plan at the end of each year to guide the marketing of its products in China. Among them, the budget management as an important means of feed-forward control is an important part of the annual marketing plan. Below, we explain in detail some of the company's specific practices in this area. I. Background Information M Group has dozens of independent accounting companies in China engaged in scientific research and production. According to Group M regulations, all the goods of these manufacturing enterprises (represented by A, B, C and D in Figure 1) are unified