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本文通过对广告营销模式的分析,提出了在广告统一经营或混合经营的条件下,频道广告收入的分配方法,并对其中产生的误差和存在的问题进行了讨论分析。为适合财务账期结算的需要,本文提出了用逐次动态误差修方式对以往结算误差进行修正。实际计算数据表明,这种分配方式符合频道的实际价值,为电视台考核频道收入提供了科学依据。
Based on the analysis of advertising marketing mode, this paper puts forward the distribution method of channel advertising revenue under the condition of unified advertising or mixed management, and discusses the errors and existing problems in it. In order to meet the need of financial account settlement, this paper proposes to amend the past settlement error by using successive dynamic error correction. The actual calculation shows that this method of allocation is in line with the actual value of the channel and provides a scientific basis for the television channel to assess the channel revenue.