标准成本模型在寿险营销职场费用预算管理中的应用  

Application of SCM in Marketing Budget Management at Life Insurance Industry

作　　者：耿志龙 GENG Zhi-long(Shenzhen Branch,China Life Insurance Company Ltd,Shenzhen 518000)

机构地区：[1]中国人寿保险股份有限公司深圳市分公司

出　　处：《财务与金融》2022年第2期56-60,共5页Accounting and Finance

摘　　要：近几年,主要寿险公司销售人力规模快速扩张,营销职场需求十分迫切,如何协调、平衡资源需求与资源供给,是摆在各公司管理层及财务管理人员面前的一道难题。本文以X公司为例,对其在营销职场费用预算管理中采用的“标准成本”模型进行深入分析,总结其实践经验。在保险业回归本源的市场背景下,“标准成本”模型的实践经验对于寿险营销从“规模人海”向“向队伍质态要价值”的转变具有积极的借鉴意义。In recent years,the rapid expansion of sales force and the urgent demand for marketing in major life insurance companies have posed a challenge to the management and finance teams in terms of how to coordinate and balance the demand and supply of resources.This paper presents a case study of X,dissecting its standard cost model(SCM)in marketing budget management and summarizing its first-hand practical experience.With the insurance industry returning to its basics in the market context,the practical experience of SCM provides a positive reference for the transformation of life insurance marketing from"huge-crowd"to"value through quality"strategy.

关 键 词：标准成本 计量模型 预算管理 

分 类 号：F830[经济管理—金融学]