Riebel, P, 1994). Contact information is here: Apple Inc.. For companies in a relationship business, it is essential that accounting fully on customer and customer group is aligned. A multi-level customer breakeven analysis is a foundation for a professional marketing management. Einstellungs-, image of the customers, as well as reorder rates, however, are early-warning indicators. With the settings and image changes of the clientele changed purchase behavior. The regular, comprehensive survey of customer satisfaction (customer satisfaction index, see Baumann, A. et al., 2003, p.

46) FF.) provides details such as the product quality perceived by the customer and experienced customer service. Deficits in the marketing mix can be determined as a result. The economic, and psychographic data form the basis for performance measurement systems (E.g. balance scorecard, see Kaplan, R. S., Norton, D. P., 1997, p. 9 et seq., Baumann, A.

et al., 2003, p. 60 et seq.). A marketing performance measurement system is an order-related indicators (effect related). Marketing performance measurement systems should, valid, reliable, practical, flexible and fair Organization be relevant (cf. Reinecke, S., 2004, S. 77 f.) Performance measurement systems aimed at the structured and full figure of a certain facts for the marketing management. Such as the balanced scorecard through a flexible, balanced performance measurement system aimed at the holistic performance evaluation of the company. The objectives, characteristics, targets, and actions of the company will be associated with (4) divisions. Value propositions of marketing which evaluates market and value-based corporate governance has prevailed. This has resulted in equity and customer equity concepts of marketing controlling such as fire. With these concepts, the controlling of each value contribution of marketing should perform are. When the customer equity (customer value) of the customer and the customer value is, influenced by the marketing, in the Centre of the considerations (cf. Burmann, C., 2003, p. 116 ff.). The focus on the brand value that marketing is primarily responsible for is the brand equity.