In recent years,the international and domestic economic environment is complex and changeable,and the development of enterprises constantly faces new challenges.Enterprises not only need to maintain the development power in the complex economic environment,but also need to enhance the competitiveness in the market economy.Cost control is an important part of enterprise management.As an important component of enterprise expenditure,the effective control of sales expense is an effective way to improve enterprise profitability,and also a strong guarantee to improve the quality of enterprise development and core competitiveness.As an Internet enterprise with rapid development in recent years,sales expense is the main component of the expenses of an Internet enterprise.Effective control of sales expense can directly improve the operating efficiency of an Internet enterprise and is of great significance for its sustainable development.In this study,based on internal control theory,principal-agent theory and comprehensive budget management theory,the existing research results of domestic and foreign scholars are referenced,and the research methods such as literature review method,data analysis method and questionnaire survey are comprehensively used to analyze the current situation of sales expense control of an Internet enterprise.Find out the main problems to be optimized in the control of sales expense and analyze the causes,and find the control of sales expense in the expense approval terminal,the data basis and control mode of budget control,the control mode of market development expense and the lack of the analysis mechanism of sales expense.This study designed A set of optimization scheme to solve the above problems.By optimizing the process of sales expense reimbursement approval and budget control,refining the data basis and model of budget control,establishing the management and control method linked to performance and forming the sales expense analysis mechanism,the sales expense control of an Internet enterprise was further optimized and improved.After the above optimization plan of sales expense control,the implementation effect is predicted.At the same time,in order to ensure the implementation of the optimization plan,also put forward a series of safeguard measures.This study can provide reference for the sales expense control of an Internet enterprise,especially for the practice work of sales expense control has made some management methods more in line with the characteristics of the market,and can also provide further research enlightenment for the sales expense control of similar industries. |