题目：中小企业销售费用的控制问题及对策以达利园食品有限公司为例目录摘要.....................................................................1一、绪论.................................................................2（一）研究目的及意义.................................................2（二）国内外研究现状.................................................2二、基本理论概述.........................................................4（一）销售费用涵义...................................................4（二）销售费用的预算.................................................4（三）销售费用的管理模式.............................................6（四）销售费用评价指标...............................................6三、达利园食品有限公司销售费用分析一以2009-2013年为例...................8（一）各项销售费用比例分析...........................................8（二）销售费用与销售量关系...........................................9（三）与青岛啤酒公司销售费用比较....................................11（四）销售费用管控..................................................11四、从案例公司销售费用控制得到的启发....................................12（一）实施销售费用预算控制管理,强化会计监督职能.....................12（二）优化销售费用审批流程..........................................12（三）做好费用规划..................................................13（四）重视销售人员过程与目标管理结合................................14结论..................................................................15致谢..................................................................16参考文献................................................................16中小企业销售费用的控制分析研究王蓉（吉首大学商学院，湖南吉首416000）摘要：中小企业逐渐成为我国国民经济发展的一个重要推动力。然而，其销售费用控制方面的问题逐渐凸显，例如售费用支出存在不恰当的变通、销售费用审批流程过于复杂、销售人员管理等。以至于出现销售费用持续走高的局面，从而导致企业的盈利水平下滑。因此，本文拟通过对企业销售费用管理中存在的问题进行分析，通过实施销售费用预算控制管理,强化会计监督职能、优化销售费用审批流程、做好费用规划、重视销售人员过程与目标管理结合等对策加强对中小企业销售费用控制，进而提高中小企业的综合竞争力。关键词：中小企业，销售费用，费用控制Salesofsmallandmedium-sizedenterprisescostcontrolanalysisresearchWangRong(BusinessSchoolofJishouUniversity,JishouHunan416000)Abstract:Smallandmedium-sizedenterpriseshavegraduallybecomeanimportantimpetustothedevelopmentofournationaleconomy.However,increasinglyprominentproblemsofthemarketingcostcontrol,themostprominentisthesalesexpensesarenotappropriateflexibility,costofsalesandapprovalprocessistoocomplex,salesexpensesexpansion,salesmanagementdilemma.Therefore,thispapertriestocostofsalesmanagementproblemsareanalyzed,throughtheimplementationofcostofsalesbudgetcontrolandmanagement,andstrengtheningthefunctionofaccountingsupervision,optimizesalesexpenseapprovalprocess,makecostplanning,payattentiontotheprocessandthetargetmanagementofsalespersonnelwithmeasurestostrengthentothesmallandmedium-sizedenterprisesalescostcontrol,andimprovethecomprehensivecompetitivenessofsmallandmediumsizedenterprisesKeywords:Smallandmedium-sizedenterprise,Costofsale,Problems,Costcontrol一、绪论（一）研究目的及意义本文研究目的：现代销售战略理念已由销售量导向型转变为利润导向型，销售费用成为直接影响利润型销售战略的决定性因素。如何根据公司的自身...
