英文摘要 |
With the competition between the enterprises, low cost strategy becomes the arm to conquer. Then the calculation and control of marketing cost is the most important part in it. This paper based on this circumstance, probes into combine the Activity-based Costing method and Target Costing Calculation method to use in the area of marketing cost. So it can eliminate several abuses as incomplete information and indefinite goal of other models. Dissertation try to build a scientific and complete calculate system to give some useful advice for the manager. This paper researches the theories and practical demonstration. First dissect two method's characteristics, similarities and differences, respectively, as well as the marketing cost. Then give the reason and idea of combine these two ones, also present the process detailed. Dissertation design the calculate system afresh, it based on the activity, use the TCC to divide the activity and seek its reason. At last, through the examples to verify and analyze it. The research is the innovation of ABC method as well as the combines of management accounting and marketing management. So it expands the application of marketing cost. |