Study On Application Of Activity-Based Costing In Marketing-Cost Management

As the marketing management plays an increasingly significant role in corporation's activities, marketing-cost rises continuously. How to calculate the marketing-cost correctly and strengthen the marketing-cost management has become an important and urgent task. In order to tackle this situation, this dissertation probes into the field of marketing-cost management with an advanced theory and method called Activity-Based Costing, aiming to eliminate several deficient aspects in conventional marketing-cost management model, such as the incorrect and incomplete information of marketing-cost, improper methods in computing and controlling marketing-cost, unscientific strategic decisions and so on.In this dissertation, the author has done the scientific research through induction and deduction, going deeply into the theories as well as carrying out plenty of practical demonstration, and ultimately makes several achievements as follows:1. Based on the Activity-Based Costing theories, through analysis of typical cases, the dissertation redesigns the corporation's marketing-cost calculating system, which assures the correctness and completeness of the information about marketing-cost.2. Using the previous conclusions above, together with the theories of activity-cost management, the author discusses and suggests an entirely new pattern which is supposed to improve corporation's marketing management by way of properly controlling the marketing-cost, strengthening budget of marketing-cost, analyzing of customer's profit ability and optimizing marketing decisions. The pattern gives a new thought to create the greatest value to corporations.The research in this dissertation creatively expands the application fields of Activity-Based Costing, naturally combines the theories of management accounting and marketing management, and at the same time, meets the practical requirement of marketing-cost management.