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在现代化企业发展过程中,营销审计在企业营销管理工作中占有非常重要的地位,但是在实际工作中,企业经营者仅根据财务指标来对企业的内部与外部审计进行评价。但是企业受到财务指标本身以及经营活动等方面的限制,这一种评价方法显然不能够对企业的营销水平进行全面的评价,据此,本文冲采取了一种新的方法,也就是将平衡计分卡以及离差最大化两种间接的方法来对企业的营销绩效进行测评,使企业经营者了解其实际情况。本文就离差最大化法在营销审计中的应用进行分析,以供参考。
In the process of the development of modern enterprises, the marketing auditing occupies a very important position in the marketing management of enterprises. However, in actual work, the business operators only evaluate the internal and external audits of the enterprises according to the financial indicators. However, the enterprises are limited by the financial indicators themselves and the business activities. This kind of evaluation method obviously can not make a comprehensive evaluation on the marketing level of the enterprises. Therefore, this paper adopts a new method, that is, The scorecard and the maximum deviation of the two indirect ways to measure the marketing performance of enterprises to enable business managers to understand their actual situation. This paper analyzes the application of deviation maximization in marketing audit for reference.