Research On Marketing Cost Lean Management Of Automobile Sales Companies Taking MB Company As An Example

The automobile industry has entered the mature period of industrial life.It needs auto companies to attach importance to the relationship with customers,increase marketing efforts,and trigger the issue of how auto companies increasingly manage marketing costs.The way to solve this problem is that,according to the requirements of lean accounting theory,the cost management system consists of cost planning and budgeting,cost control during the event,and post-event cost performance assessment to optimize the company's value chain and pursue higher cost efficiency.At present,there have been some achievements in the study of lean management accounting theory and marketing cost accounting theory,and a preliminary theoretical system has been formed.However,research on lean cost management focuses on production costs and manufacturing;a small amount of research on marketing cost management lacks a comprehensive and comprehensive discussion on the marketing cost management system.Studying and establishing an applicable and lean marketing cost management system for automobile sales companies,which not only has a certain theoretical value for improving marketing cost accounting theory and lean management theory,but also makes science,leanness,and effective management of marketing costs for auto sales companies.There is a certain practical significance.This article first uses the literature research method,combing and commenting on relevant literature at home and abroad,and grasping the research status.And use lean management accounting,marketing management accounting theory as the theoretical support of the full text.In the case section,a case study method combining investigation method with qualitative and quantitative analysis was used,according to the author's visit practice and collected data,reports and other information in the MB company.Through the analysis of MB's budget,control,and performance appraisal of the three dynamic connections,the work status,lean management concepts,inadequacies,and suggestions for improvement were concluded.This article believes that the MB company's marketing cost management work reflects a certain lean management requirements and helps the company's value chain optimization.Specifically,the combination of top-down budgeting based on effective marketing cost-based performance indicators and bottom-up budgeting based on activity-based costing and value stream analysis reflects the requirements of lean cost budgets.The project level control adopted focuses on combining value-added operations,department control and budget transfer,and reflects the requirements of lean cost control.However,attention must be paid to the combination of value process analysis and cost management personnel project tracking system;financial indicators and non-The combination of financial indicators and the use of decomposed budget completion rates to assess the efficiency of value stream operations and effective marketing cost assessments contribute to customer value creation,and reflects the requirements for lean cost performance assessment.The innovation and contribution of this paper lies in applying lean management theory to marketing cost management and enriching the relevant theories of marketing management accounting.At the same time,through the analysis of the case companies,we have initially established a car including budget,control and performance assessment.A new marketing cost management method applicable to the sales service industry.