The Management Research Of Corporate Marketing Cost

With the improvement of technology,rapid economic growth and increasing competition in the market, profit margin is growing small. In order to win a certain market share and promote the enterprise image,enterprises gradually increase marketing investments. However, the investments can make the enterprise cost improved, the profits reduced and it’s not conductive to maximize the interest of shareholders. Therefore, enterprises should strengthen marketing cost management, control marketing expenses reasonably, so as to make the marketing spending effect maximization, the highest profit margins. With the sustainable development of the balanced score card and the activity based cost and has been applied gradually, provides a new management mode and method for enterprise marketing cost management. Taking the enterprise marketing strategy as the guide and according to marketing cost characteristics, and through the study on the internal relation between balanced score card and activity based cost in the paper, this paper analyses advantage and disadvantage of the two and emphasizes its complement and integrate utility and puts forward the marketing cost management based on BSC and ABC model.This paper mainly adopts normative research method to analyze how to carry on marketing cost management from the perspective of the theory. The BSC and ABC model have been applied to the inductive and deductive analysis method in the process of marketing cost management. Systematic reading and analyzing relevant literature, and summarizing and absorbing the previous research results according to research theme.Combing the research results of the domestic and foreign scholars for enterprise strategy, marketing cost management and management style based on BSC-ABC model. Systematic describing marketing cost management based on BSC-ABC model.This chapter is divided into seven parts. The first part is introduction, which mainly discuss research background and the purpose and meaning of the thesis.The second part is literature review, which reviews from the marketing cost budget, cost control and marketing cost performance evaluation of these three aspects, summarizes the current situation of marketing cost management, and clears the shortage of current marketing cost research and advantage of marketing cost management applying balanced score card and activity based costing. The third part is basic theory,the marketing costs have been introduced from the perspective of enterprise organization structure. The marketing costs are divided into the cost of marketing strategy, marketing management and marketing activity. At the same time,this paper analyzes the characteristics of the marketing costs,namely the complexity of the input and output,the diversity of form and the marketing spending is improper to profit. Then,based on the advantages and disadvantages between the balanced scored card and the activity based cost, the necessity of fusing the BSC and ABC has been revealed. According to the characteristics and current situation of marketing cost management,this paper has elaborated the necessity to use the BSC and ABC on marketing cost management. In the meantime, it also reveals the principle of combination to operate.The fourth part is about the marketing cost budget based on the BSC and ABC model. According to the current situation of marketing cost budget, the overall framework of the marketing cost budget based on the BSC and ABC model has been put forward. Then the overall framework is decomposed into action budget namely the marketing cost budget based on the BSC and the financial budget namely the marketing cost budget based on the ABC to complete the marketing cost budget.The fifth part is about the marketing cost control based on the BSC and ABC. Firstly, using the balanced scored card controls the marketing activities and using the activity based cost controls the marketing resources. Therefore,the marketing cost control based on the BSC and ABC model is formed.The sixth part is about the performance evaluation of marketing costs based on the BSC and ABC model. Due to the marketing costs not only affect the internal operating,but also affect the enterprise external conditions,so this paper applies to the balanced scored card to evaluate the marketing costs from financial,customer,internal business process, learning and growth. And in the process of using the balanced scored card to evaluate the performance, it’s necessary to use the activity based cost. Therefore, the performance evaluation of marketing costs based on the BSC and ABC model is formed. The seventh part is to draw a conclusion and prospect. This part points out the innovation of this article,summarize the research insufficiency and the future development trend of the marketing cost management.