? 在中国外贸持续增长和国民经济转型升级的推动下，第三方检测行业蓬勃发 展。截至2017年底全国共有各类检测机构36052家，市场竞争日趋激烈。检测 机构要想在竞争中取得优势，不断发展壮大，一方面要不断提高自身技术能力以 更好服务客户，另一方面检测公司的市场营销策略也对促进公司发展起着至关重 要的作用。评价企业市场营销策略优劣的方法有很多种，其中财务绩效评价是从 结果角度出发来评价营销策略，可以发现被评价对象的营销策略存在的问题并提 出优化策略，以实现公司价值最大化的经营目标。 本文以深圳市美信检测技术股份公司为研究对象，针对公司近年来销售净利 率下降的问题，以财务绩效评价为工具，对美信公司的市场营销策略进行系统性 研究。首先，遵循4Ps营销理论对美信公司的服务项目、定价、销售渠道与促销 策略进行了详细的投入产出分析，通过对其进行财务绩效评价发现问题并分析原 因。然后以提高公司营销策略的财务绩效为目标，针对当前存在的问题，对美信 公司的营销策略提出了多项优化方案：第一，优化产品组合。将零散的单项测试 升级为产品质量问题解决方案，提高订单均价和客户的复购率。第二，需求导向 定价。对需求价格弹性小的技术咨询类项目采用需求导向定价法，以客户对技术 咨询服务的感知价值为参考，结合标的物价值来定价。第三，激励销售团队。改 善销售人员薪酬结构，改用阶梯式业绩提成制度，激励销售人员冲刺业绩目标。 第四，强化互联网渠道。加大互联网广告投入，重视第三方检测行业客户分散的 特点，重视长尾效应的应用，以低成本获取大量新客户。第五，控制应收账款促 销风险。加强应收账款管理，强化客户信用管理，降低公司的收款风险。 本文通过对美信公司营销策略进行财务绩效分析，发现营销策略的薄弱环节， 结合第三方检测行业的发展趋势和美信公司各服务项目的发展阶段，提出了五条 具体的营销策略优化方案，目的在于帮助美信公司提高市场营销绩效，实现扩大 收入、提升利润的经营目标。同时，本文对同行业的民营检测检测公司也有一定 借鉴价值。 关键词：营销策略；4Ps营销理论；财务绩效评价；第三方检测 MBA学位论文 作者：康立 基于财务绩效评价的美信公司营销策略优化研究 II Study?on?Marketing?Strategy?Optimization?of?Meixin?Company? Based?on?Financial?Performance?Evaluation? Abstract Promoted by the sustained growth of China's foreign trade and the transformation and upgrading of the national economy, the third-party testing industry has developed vigorously. By the end of 2017, there were 36052 testing institutions in China, and the market competition was becoming increasingly fierce. In order to gain advantages in the competition and develop continuously, the testing institutions should constantly improve their technical capabilities to better serve customers. On the other hand, the marketing strategies of the testing companies also play a vital role in promoting the development of the company. There are many ways to evaluate the marketing strategy of an enterprise. Financial performance evaluation is to evaluate the marketing strategy from the perspective of results. It can find the problems of the marketing strategy of the evaluated object and put forward the optimization strategy, so as to achieve the business goal of maximizing the company's value. In this dissertation, based on the research object of Shenzhen Meixin Testing Technology Co., Ltd., aiming at the problem of the decrease of the net sales interest rate of the company in recent years, the marketing strategy of Meixin Company is systematically studied with the financial performance evaluation as the tool. Firstly, according to the 4Ps marketing theory, this dissertation analyzes the product, price, place and promotion strategies of Meixin Company in detail, finds out the problems and analyzes the reasons through the financial performance evaluation. Then, aiming at improving the financial performance of the company's marketing strategy, aiming at the existing problems, this dissertation puts forward several optimization schemes for the marketing strategy of Meixin Company: first, optimize the product mix. Upgrade the scattered single test to the solution of product quality problems, and improve the average order price and customer's repurchase rate. Second, demand-oriented pricing. The demand-oriented pricing method is adopted for technical consulting projects with small price elasticity of demand. The price is based on the perceived value of customers for technical consulting services and the value of the subject matter. Third, motivate the sales team. We will improve the compensation structure of sales personnel, change to a ladder performance commission system, and encourage sales personnel to sprint to MBA学位论文 作者：康立 基于财务绩效评价的美信公司营销策略优化研究 III performance goals. Fourth, strengthen Internet channels. We should increase investment in Internet advertising, pay attention to the characteristics of customer dispersion in the third-party detection industry, and pay attention to the application of long tail effect to obtain a large number of new customers at a low cost. Fifth, control the risk of receivables promotion. Strengthen the management of accounts receivable, strengthen customer credit management, and reduce the collection risk of the company. Based on the analysis of the financial performance of the marketing strategy of Meixin Company, this dissertation finds out the weak links of the marketing strategy. Combined with the development trend of the third-party testing industry and the development stage of each service project of Meixin Company, five specific marketing strategy optimization schemes are put forward in order to help Meixin Company improve the marketing performance, achieve the business objectives of expanding revenue and increasing profit. At the same time, this dissertation also has some reference value for the private testing companies in the third-party testing industry. Keywords: marketing strategy; 4Ps marketing theory; financial performance evaluation; third-party testing MBA学位论文 作者：康立 基于财务绩效评价的美信公司营销策略优化研究 IV 目 录 中文摘要 ................................................. I? Abstract ................................................ II? 第一章 绪论 .............................................. 1? 1.1 选题背景与研究意义 .......................................... 1? 1.1.1选题背景 ................................................. 1? 1.1.2研究意义 ................................................. 2? 1.2 研究的主要内容与论文结构 .................................... 2? 1.2.1 研究内容 ................................................ 2? 1.2.2 论文结构 ................................................ 3? 1.3 论文的创新点 ................................................ 5? 第二章 研究相关理论与方法 ................................ 6? 2.1 市场营销策略 ................................................ 6? 2.1.1 市场营销策略理论概述 .................................... 6? 2.1.2 STP理论 ................................................. 6? 2.1.3 4Ps营销策略组合 ......................................... 6? 2.2 营销绩效评价 ................................................ 8? 2.3 财务绩效评价 ................................................ 9? 2.3.1 财务绩效评价概述 ........................................ 9? 2.3.2 财务绩效评价的基本方法 ................................. 10? 2.4 营销策略与企业财务绩效的关系研究 ........................... 11? 第三章 美信公司营销策略的现状分析 ....................... 14? 3.1 美信公司的概况 ............................................. 14? 3.2 美信公司营销策略的STP...................................... 15? 3.2.1 市场细分 ............................................... 15? 3.2.2 目标市场 ............................................... 16? 3.2.3 市场定位 ............................................... 17? MBA学位论文 作者：康立 基于财务绩效评价的美信公司营销策略优化研究 V 3.3 美信公司营销策略的现状 ..................................... 17? 3.3.1 产品策略 ............................................... 18? 3.3.2 价格策略 ............................................... 19? 3.3.3 渠道策略 ............................................... 19? 3.3.4 促销策略 ............................................... 20? 3.4 美信公司营销策略的财务绩效状况 ............................. 21? 3.4.1 美