| As market competition intensifies, the marketing process costs of China's mobile operators increased substantially. Therefore, it's an urgent need to control marketing costs reasonably and improve marketing effectiveness.Currently, the internal marketing management of mobile communication operators involves a number of departments from the respective functions of different departments. They manage marketing activities for different angles and focus. Meanwhile, because of the lacking of a scientific basis for decision-making, the implementation of marketing activities often relies on past experience, the allocation of the marketing costs are not rational, which increase the risk of decision-making.Based on the above situation, this paper mainly conclud the following aspects for researching the cost control for mobile communication products during marketing process:1. A logical model of the marketing cost-sharing for mobile communication products is built. It contains three levels: resource confirmation, activities costs compilation and products cost-sharing. This logical model displays the accounting process from resources to products with the hierarchical structure, which combining evaluation of effiectiveness for resource driving force value analysis and evaluation of added-value for cost driving force value analysis.2. On the basis of the above decomposition model, using actual operating data of a mobile communication operator to demonstrate the cost-sharing model.3. Actual data is input to demonstrate the application and the validity of the marketing activities using the Data Envelopment Analysis method. Meanwhile, several suggestions are put forward to improve the marketing efficiency.4. Structure the marketing activities costs management system based on activity-based costing and define the important points of all segments, lay the groundwork for continueing to study the subject for future product marketing efficiency and cost decomposition. |
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