企业营销管理中管理会计方法的应用价值探讨  

The application value of management accounting methods in enterprise marketing management

作　　者：訾银庄[1] 姚成宏 Zi Yinzhuang;Yao Chenghong(Guangdong Polytechnic,Foshan,Guangdong,528000;Guangzhou City Polytechnic,Guangzhou,Guangdong,510080)

机构地区：[1]广东职业技术学院,广东佛山528000 [2]广州城市职业学院,广东广州510080

出　　处：《市场周刊》2024年第33期69-72,共4页Market Weekly

摘　　要：文章首先阐明研究的背景与理论价值,强调在日益激烈的市场竞争中,管理会计方法对提升企业营销决策效率和效果的重要性。其次对管理会计的基本概念和核心工具进行梳理,为后续的应用分析提供理论基础。研究主体部分详细阐述了管理会计方法在企业营销战略规划、产品定价策略、市场推广投入评估以及客户关系管理等多个环节的实际应用,揭示了其在优化资源配置、强化成本控制、增强盈利能力以及提升客户满意度方面的显著作用。This article first clarifies the background and theoretical value of the research,emphasizing the importance of management accounting methods in improving the efficiency and effectiveness of enterprise marketing decisions in the increasingly fierce market competition.Next,the basic concepts and core tools of management accounting will be sorted out to provide a theoretical basis for subsequent application analysis.The main body of the research elaborates on the practical application of management accounting methods in various aspects of enterprise marketing strategy planning,product pricing strategy,market promotion investment evaluation,and customer relationship management,revealing their significant role in optimizing resource allocation,strengthening cost control,enhancing profitability,and improving customer satisfaction.

关 键 词：管理会计 企业营销管理 成本管理 绩效评价 

分 类 号：F275.3[经济管理—企业管理]