| With the fiercer competitions of enterprises,. In order to seize the market opportunities and gain more market share, companies have to increase the marketing investments and take a variety of marketing means. Therefore, the marketing expenses are dramatically increased. It is directly related to enterprises’ business profit and it is an important guarantee of the realization of marketing objectives. The controlling of marketing cost is related to enterprises’ sustained development. Research on the marketing cost control management and analyzing its efficiency are very important and can not be ignored by the managers.The B Co. is a company professionally engaged in producing and selling washing products. Its products are spread all over the country and the marketing cost accounts for a high proportion of the company’s overall costs. The company’s marketing cost has increased year by year under an aggressive development strategy. Thus, the control of marketing cost has become a very important part of the company’s financial management. In recent years, the company issued a series of marketing cost management system. However, with its rapid sales growth, problems in controlling marketing cost are gradually emerged, such as marketing expense overrunning the budget and the low efficiency of marketing cost, which restricts the development of the company.In this dissertation, the B Co. is selected as a case study. The company’s sales operation is followed as a main line.This dissertation includes six chapters. The first chapter introduces the research background and its significance, the domestic and foreign literature review, methodology and the innovations. The second chapter elaborates the theoretical basis of the marketing expenses control. The third chapter introduces the B Co. corporate overviews, the contents of the marketing expense accounting and the current status of the marketing expense management procedure. In the fourth chapter, the author points out some problems existing in its marketing cost management, and analyzes the causes of these problems. In order to enhance the marketing expense management and promote a sustainable company development, some suggestions are made in the fifth chapter, including improvement of marketing expenses budget management, of control system and its procedures, and exploration of new marketing models. The sixth chapter draws a conclusion and presents a prospect of the future.This study is not only helpful to solve the problems emerged from the marketing cost management process in the B Co., but also provides reference for the same type of enterprises in solving their problems of marketing cost management. |