Research And Application On Client Driving Marketing Based On Acitvity Based Costing Management

With the formation of global market and the development of information technology, more and more corporation have used client driving marketing mode to instead of traditional marketing which focus on products. A client driving corporation's management goal can be generalized as: obtaining more clients, identifying the value of client, holding valuable client, boosting the development of clients. But Modern marketing theory could not give us a systemic applied solution. At present, The Chinese market become farther opening, in face of overseas brands, our enterprises should do the best they can to get more clients. Meanwhile, they must step up the clients'value to enhance the competitiveness of themselves.This thesis focuses on the use of client driving marketing-based Activity-Based Cost Management (ABCM), putting forward a series of theory frames and application suggestions. The author emphasizes in explaining marketing evaluating and client evaluating measure based Activity-Based Costing (ABC).The author had put forward two kinds of evaluating method,it can make marketing activity evaluating easily and step up client value.Using Activity-based costing to account client cost and payoff,it can enhance the veracity of the result.Meanwhile,the author had put forward client value (Client Lifetime Value and potential value) evaluating method , it well help company to constitute marketing strategy.As verification of the paper, the author have performed a series of research and application by the help of a famous household appliances manufacturer and gotten a nice effect.