GY Company-Research On Marketing Cost Management

As the mobile communications market penetration gradually increases, the revenue of the mobile communications enterprise is increasingly weak. At the same time, a new generation of network infrastructure construction is in full swing, and the cost on assets is increased substantially. In an increasing competitive situation, marketing costs of the communications companies are increasing significantly, in order to develop business and grab market share. Because of the weak income growth and the rapid growth of expenditure, the State-owned Assets Supervision and Administration Commission(hereinafter referred to as "SAC") required for the mobile communication enterprises to strengthen management of marketing costs. The marketing cost should be reduced substantially in the future, and the user expense should be controlled, so that the rate of decline in profits would be controlled.This paper is based on the case study on GY Company. The paper presents an overview of the marketing cost management status in GY Company, makes the deep analysis on the relevance of the company’s strategic planning and marketing cost budget, the marketing cost accounting system, closed-loop marketing cost evaluation system. Through the study of strategic cost management theory and the principle of activity-based costing management, etc., this paper points out specific proposals under the new situation of marketing cost control by strengthening the marketing costs of planning, new accounting, closed loop evaluation. So that the GY Company would achieve delicacy management of marketing costs. At last, the author sums up the proper method of controlling marketing cost for communications enterprise in the SASAC supervision times. This paper helps to improve the ability of marketing cost management, improve the efficiency of marketing resources and save marketing resources.