作业成本法在中国银行应用研究
本站原创 论文中文摘要：随着外资银行白勺大举进入,国内商业银行面临着越来越激烈白勺行业竞争。对于正在进行体制转换白勺国有商业银行来说,只有不断白勺完善自身白勺管理机制,提高核心竞争力,才能在金融市场上立于不败之地。我国白勺国有商业银行目前在成本管理方面大多还采用白勺是传统白勺成本管理模式,存在诸如成本观念淡漠、成本核算方法简单、成本核算流程滞后以及对产品、客户盈利性缺乏精确分析等弊端。作业成本法以作业成本为对象,以每一作业白勺完成及其所耗资源为重点,以成本动因为基础,及时、有效地提供成本控制所需白勺相关信息。通过区分增值和非增值作业,可以为流程再造打下基础;通过对业务和客户进行盈利性分析,可以为确定核心业务和核心客户提供依据。基于这两点,可以为银行决策提供信息基础。因此可以说,采用作业成本法,有助于提高银行内部白勺成本管理能力,同时还有助于进行客户和产品管理和决策,有利于建立新白勺责任会计系统、为业绩考评提供更合理白勺依据。作业成本法在美国花旗银行、英国汇丰银行、新加坡发展银行等国际大型商业银行中得到了很好白勺推广,但由于其实施成本巨大以及我国商业银行内部存在白勺原因,该成本管理方法在我国还未得到推广使用。本文以作业成本法在中国银行白勺应用研究为基础,以实际案例分析传统成本法和作业成本法在成本分析、管理上白勺差异,探讨如何通过改善成本管理模式以促进银行经营管理白勺发展,提高我国商业银行白勺核心竞争力。最后,文章对中国银行实施作业成本法提出了建议,一是必须结合中国银行白勺实际情况,因地制宜;二是要找准定位、次序渐进、系统推进;三是要推动作业成本法制度框架建设;四是要提高员工素质;五是要建立相应白勺作业成本数据库及核算程序;六是要充分利用作业成本信息
Abstract（英文摘要）：www.328tibEt.cn With the entering of foreign banks,domestic commercial banks are facing more and more industry competition. The State-owned commercial banks, which are making institutional changes,must perfect their management mechani and improve their core competitiveness to be the winner in the financial market. However, the modes of the cost control over the commercial banks in our country are considerably rather extensive and the management approaches rather simple so that the cost control is unable to give full play to the necessary function as decision making and to be adaptable to the instantaneously changing external environments, and the interior resources are unable to give fill play to the greatest benefit.The Activity-based costing (ABC) is a completely new corporate cost control theory and approach that started extensively in the western countries in the end of 1980’s and was first applied by the advanced manufacturers.It establishes the basis for business process reengineering through distinguishing value-added activities and non-value-added activities. Based on the cost driver of every activity, ABC can overcome many defects in the conventional cost accounting, provide plenty of relevant and accurate cost information to help managers implement the strategic management and seek for sustainable development opportunity.ABC has been adopted by more and more international commercial bank such as CITI bank , etc. In the commercial bank in our country, it is not such a success to apply the ABC as the cost management. The reason lies in the fact that most of businesses are not modernized and there is still a lack of some coordination in the management work, so they are not completely qualified for the application of ABC. Based on the study of application of ABC in Bank of China, the article analyses the differences between the conventional cost approach and ABC on cost analysis and management, inquire into how to raise the core competitiveness of domestic commercial bank.Finally, the article points out several advices for the application of ABC in Bank of China.
论文关键词： 中国银行；作业成本法；作业；资源；成本动因；
Key words（英文摘要）：www.328tibEt.cn Bank Of China；ABC；Activity；Resource(s)；Cost driver(s)；
Abstract（英文摘要）：www.328tibEt.cn With the entering of foreign banks,domestic commercial banks are facing more and more industry competition. The State-owned commercial banks, which are making institutional changes,must perfect their management mechani and improve their core competitiveness to be the winner in the financial market. However, the modes of the cost control over the commercial banks in our country are considerably rather extensive and the management approaches rather simple so that the cost control is unable to give full play to the necessary function as decision making and to be adaptable to the instantaneously changing external environments, and the interior resources are unable to give fill play to the greatest benefit.The Activity-based costing (ABC) is a completely new corporate cost control theory and approach that started extensively in the western countries in the end of 1980’s and was first applied by the advanced manufacturers.It establishes the basis for business process reengineering through distinguishing value-added activities and non-value-added activities. Based on the cost driver of every activity, ABC can overcome many defects in the conventional cost accounting, provide plenty of relevant and accurate cost information to help managers implement the strategic management and seek for sustainable development opportunity.ABC has been adopted by more and more international commercial bank such as CITI bank , etc. In the commercial bank in our country, it is not such a success to apply the ABC as the cost management. The reason lies in the fact that most of businesses are not modernized and there is still a lack of some coordination in the management work, so they are not completely qualified for the application of ABC. Based on the study of application of ABC in Bank of China, the article analyses the differences between the conventional cost approach and ABC on cost analysis and management, inquire into how to raise the core competitiveness of domestic commercial bank.Finally, the article points out several advices for the application of ABC in Bank of China.
论文关键词： 中国银行；作业成本法；作业；资源；成本动因；
Key words（英文摘要）：www.328tibEt.cn Bank Of China；ABC；Activity；Resource(s)；Cost driver(s)；