怎样正确地制定年度营销预算（How to formulate annual marketing budget correctly）.doc

怎样正确地制定年度营销预算（How to formulate annual marketing budget correctly） Marketing budget is an important component of the companys operating budget, directly related to the efficiency and efficiency of the operation of the company, so it has attracted much attention, and its importance is self-evident. Any one of the most senior executives responsible for the companys marketing affairs must spend considerable time and effort to audit and evaluation, and ultimately determine the company submitted to the top management of the annual marketing budget in the budget through the examination and approval of bear direct responsibility for the budget content. The formulation process of the marketing budget is more complex, involving many marketing technical problems, and different industries differ greatly, so this paper will not discuss all aspects of detailed budget formulation, and focus on the introduction of some common problems in the formulation of the budget process. 1, what exactly is the marketing budget for? Marketing budget is usually a companys earliest budget project, and it is an important control tool for company operation. Generally speaking, to rely mainly on a product or service income of the company, it can be seen, the annual earnings, each project with all the financial indicators to express, usually once a year, at the same time to do after two years of rolling budget. The rolling budget for the next two years is generally not very detailed, as long as a rough trend forecast for approximate revenues and expenditures can be made. Once the marketing budget is allowed to perform, it means that the most senior marketing director of the budget to take direct responsibility, but also for the management commitment, and generally does not change, unless a higher management level because of some special reasons need to modify, re approval, or face in the formulation of the budget environment has great changes, the existing budget is no longer applicable. Marketing bu