A Research On Marking Cost For M Company Based On Activity-Based Costing

Under current market economy environment,with the continuous deepening of global economic integration and increasingly fierce competition of market,profit margins of enterprises are further compressed.In order to get more profit in the market competition,enterprises must establish the idea of “cost determines market”.As an important part of enterprise cost,marketing cost plays an important role in the operation,development and marketing competitiveness of enterprise.In order to clear the marketing cost of M enterprise,this passage designs a marketing cost accounting system which is suitable for M enterprise by the method of activity-based costing.Firstly,relevant basic theories of activity-based costing are elaborated.Then all activities in the marketing process of M enterprises are analyzed and based on that,the activity cost pool is constructed.Finally,according to the activity drivers of activities,the passage distributes marketing cost to each product to finish the distribution of marketing cost.According to the established accounting system,relevant measures of applying activity-based costing in marketing cost accounting of M enterprise are put forward.Based on the studies of marketing cost of M enterprise by activity-based costing,more accurate product information calculated by activity-based costing can make the marketing manager enhance reasonable budget and control of marketing cost,analyze the profit status of different customers,profitability of different products and make price strategies.Meanwhile,activity-based costing can help enterprise further realize the value of current marketing tools and sales channels re-design and re-program the marketing plans and make marketing decisions.