目前,中国联通巴市分公司在2G、3G、固话、宽带、网元、增值业务上有多

种套餐形式,佣金政策、营销策略的盈亏情况和营销政策效益评价并不能准确衡

量,为实现公司业务精细化管理,提升公司盈利水平,中国联通巴市分公司建立

了产品毛利评价体系。毛利是一个有效衡量产品盈利能力的指标,通过对套餐形

式、营销政策的毛利分析,梳理和筛选盈利套餐,对毛利大的产品业务鼓励发展,

毛利小的产品业务稳步发展,毛利为负的产品业务逐步改善或废除,从而改善公

司的产品结构比例,实现公司扭亏为盈的局面。除此之外,在成本项目的前评估

和后评价方面也有显著的借鉴意义,为市场的拓展提供理论和实证指导。

本文的研究内容是运用毛利相关理论,以中国联通巴市分公司为企业背景,

结合该企业现有的相关数据及政策,分析该企业产品毛利指标体系的缺陷,并提

出改进建议,使之更适合企业的战略发展。本文的研究对电信企业现有毛利指标

体系的改进具有参考价值,同时对类似企业改进毛利指标体系具有借鉴价值,另外

对分公司引入总公司毛利指标体系,建立适合自己的产品毛利指标体系,具有参

考价值。

关键词:毛利,收入,成本,产品毛利评价体系

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Abstract

At present, we company has a variety of package forms, commission policy,and

marketing strategies in 2 g5 3 g,fixed-line,broadband, network elements, value-added

services . These packages of the profit and loss situation and the marketing policy

benefit evaluation cannot be accurately measured. In order to manage businesses better

and enhance the level of corporate profits,we establish a product gross margin

evaluation model. Gross profit is a indicator which can measure product profitability

effectively. By anglicizing the gross profit of package forms and commission policy, we

could card and choose the profit ones,encourage the development of products whose

gross are high, keep the products having-small gross developing steadily and improve or

abolish those with negative gross to improve the structure of our products and

company's profit situation. What's more,what is written above also has the significant

reference in terms of project cost assessment before and after the evaluation, and

provides theoretical and empirical guidance for market development as well.

According to the actuality of Unicom product package business, we adopt analytic

hierarchy process and comparative analysis in combination with the relevant theories of

economics and management to establish the gross margin evaluation model on the basis

of cost oriented pricing method; competition oriented pricing method, and

demand-based pricing method. Through qualitative analysis to quantitative analysis of

the integrated system engineering method, we make the thinking process of complex

system mathematical. This method first makes the complex decision-making system

hierarchical, and then compares various factors associated with revenue contribution

degree to build the model step by step, and finally provides the basis for decision

making through a set of quantitative calculation method.

Key words: Gross profit,income,the cost,Product gross margin evaluation model

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