Research On The Problems And Countermeasures Of Operation Cost Management Of Sales Channels In Yunnan D Company

In recent years,with the rapid development of digital economy,the market competition of telecom operators is fierce.The group headquarters put forward higher requirements for the profit contribution of China Telecom Yunnan Branch(hereinafter referred to as Yunnan D company).In order to improve the operating efficiency of Yunnan D company,on the one hand,it continues to improve the communication service capacity,improve the user scale and market share,on the other hand,it strengthens cost management,reduce costs and increase efficiency.Among them,sales channels face market competition and user service directly,and the cost expenditure types of sales channels are complex and flexible.Therefore,the cost management level of sales channel will directly affect the business development,and has a large space for cost optimization,which is the key work of the company to improve its operating efficiency.From the perspective of financial management,this paper takes Yunnan D company as the research object.Firstly,it comprehensively introduces the current situation of the company’s sales channel cost management from the aspects of enterprise operation,industry development,sales channels and sales expenses.Then,through interview investigation and case analysis,this paper points out the problems existing in the current sales channel cost management,including the fact that the cost budget is divorced from the reality of sales channel management,the responsibility cost accounting is not implemented to the channel,the loopholes in the channel gross profit evaluation,and the low survival rate of new channels.Then,according to the theory of budget and cost management and the idea of "industry finance integration" closed-loop management,this paper puts forward the following four improvement strategies: first,improve the fineness of business budget preparation,implement financial zero base budget and improve the efficiency of cost resources.The second is to refine the responsibility cost accounting to the channel,so as to lay a solid foundation for the refined cost management of the sales channel.Third,optimize the channel gross profit evaluation model,strengthen the whole life cycle management of sales channels,and improve the overall operating efficiency of sales channels.Fourth,improve the rigor of new channel evaluation,standardize the support action of new stores,innovate the channel incentive and subsidy mode,and improve the survival rate of new channels.And demonstrate its necessity,feasibility and effectiveness,as well as the expected results.