The success of Mobile Marketing is to a large extent dependent on two factors: (1) the situation appropriateness, where demands are made on the ability of the supplier to process all the central characteristics of a customer situation and turn them into an offer that is appropriate to the situation; (2) the economic success of the supplier depends on the economic potential of the situation and his accurate appraisal of it. The supplier therefore has to model both the specific features and the profit potential of the various customer situations at the right time and in the right way. This chapter is going to demonstrate that the success of Mobile Marketing measures can be guaranteed by a synergic interplay of market and result orientation. On the one hand customer situations are systemized and placed in the context of an integrated Customer Relationship Management system; on the other hand the evaluation of situations, reference object hierarchies, and the various levels of situation profit and loss statements are shown.