The article is structured in four parts. The first is devoted to a brief presentation of relationship marketing and economic concepts suggested for its management. The second part summarizes the company and its peculiarities and ends with a brief description of the ABC model obtained. The third part shows the feasibility of tools relevant to relationship marketing, while highlighting the technical difficulties. The fourth part will discuss the failure of this phase and look for the causes. The prospect of this research is in the field of management control. As such, we take as given the CRM, to be able to provide the management control data necessary. In addition, it assumes that actors are interested in using the tools provided. But this unwillingness is partly responsible for the failure of building links between ABC and CRM. In conclusion, we propose to reverse the process of building tools for relationship marketing by building on organizational change