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.....................................................................1Abstract.................................................................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）销售费用的涵义.................................................4（二）销售费用的预算.................................................4（三）销售费用的管理模式.............................................6（四）销售费用评价的几个指标.........................................7三达利园食品有限公司销售费用分析一以2009-2013年为例....................8（一）首先对销售费用进行分类分析.....................................8（二）然后对各项销售费用进行占比例分析...............................8（三）进行各项销售费用占比分析......................................10（四）再次对销售费用与销售量的关系进行分析..........................10（五）怎样进行销售费用管控..........................................12四、从案例公司销售费用控制得到的启发和建议及完善对策....................13（一）实施销售费用预算控制管理,强化会计监督职能.....................13（二）优化销售费用审批流程..........................................13（三）做好费用规划..................................................14（四）重视销售人员过程与目标管理结合................................15结论....................................................................16致谢....................................................................17参考文献................................................................17中小企业销售费用的控制分析研究摘要：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-sizedenterprisescostcontrolanalysisresearchAbstract: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...
