In the 21st century the economic environment has been changing fast. To be successful company managements need a system. This system makes marketing costs measurable. If the costs are measurable, spendings will be more reasonable, and in this way marketing costs can be reduced. Of course, to set up a system to increase marketing efficiency several kinds of theoretical and practical methods can be applied. I have chosen the marketing-controlling system. Marketing-controlling makes it possible for marketing to use a measurable component and in this way further develop marketing as a conception. In Germany bigger companies use such a system as a part of the corporate controlling system.