Marketing Activity-based Costing Study

30 years of reform and opening up, China has experienced economic system from the planned economy to market economy. The internal and external environmental variation has maken the enterprise's operative activity center of gravity change, which is from production as the gravity to current take the marketing as the center of gravity. The marketing activity is getting more and more important in enterprises. But the marketing activity's importance and the complexity will certainly cause the marketing expense in the practice operation increase largely, and account for the ratio in the private costs to aggravate day by day. With accounting for the proportion along with the marketing expense in the enterprise cost of operation day-by-day increasing, the conventional costing methods to the marketing expense's calculation already could not reflect effectively enterprise's state of operation, and could not formulate the operating decisions for the enterprise to supply the effective accounting information. So this needs us to seek for the new costing method to carry on the effective calculation control to the marketing cost to help the enterprise to optimize the marketing process.Basing on the summary of marketing cost management to the marketing expense calculation method's research, this article pointed out the reason that it cannot adapt the current enterprise's needs about the marketing cost information. Through analying the principle of Activity-Based Costing and the marketing activity's characteristic, this article applies the method of Activity-Based Costing in the marketing expense calculation system creatively, and proposes that the conception of Activity-Based Costing of Marketing, and further analyzes using this method carring on the marketing expense calculation. Through the research we discover that the Activity-Based Costing of Marketing can make up the insufficiency of the traditional costing method effectively to the marketing expense treating processes, and can provide more effective accounting information for enterprise's marketing decision-making, and help the enterprise re-knowing the marketing work process and optimizing marketing decision-making.