摘要
目前国内的大多数商业银行在成本管理方面普遍使用传统的成本管理方法和模式，存在许多不足之处。而在成本管理时运用作业成本法，可以达到提升商业银行的内部成本管理水平、帮助进行客户和产品管理和决策的效果。但作业成本法在我国国内还没有得到广泛的应用，随着银行内部优化成本管理的需求不断提高以及银行的管理信息系统逐步完善，我国商业银行应用作业成本法进行成本管理的条件日趋成熟。所以，有待进一步对作业成本法在银行中实际应用问题加以研究，以为实现银行成本精细化管理提供更为可靠的保障。
杂乱无章什么意思本文以对A银行成本管理优化研究为主要目的，在深入剖析A银行现行成本管理模式的情况下，对其成本管理形态、成本管理现状等进行了分析，深刻指出其目前使用的成本管理制度中存在成本核算不够精细、成本流程滞后以及成本管理意识薄弱等问题。并且探讨了A银行实施作业成本法的具体动因，同时还指出了优化成本管理的基本原则，在遵循相关原则的基础上明确了实施作业成本法的具体步骤，首先需要确认资源并归集资源费用，再确认作业和划分作业中心，还需要确认和归集资源动因，然后确认和归集作业动因，最后进行作业成本计算。在确定了作业成本法具体实施步骤之后，选取A银行G分行营业部进行作业成本管理的具体应用，通过实际应用得出了不同的成本核算方式会出现较大的差异，借助于作业成本管理方法可以发现更多成本管理工作中存在的问题，从而更有利于A银行G分行营业部对于自身成本的控制，能够更好确保其盈利能力的提升，还能够改善A银行成本管理成效。最后，通过总结此次
研究的经验，为我国其他银行机构的成本管理优化提供一些启示。
布兰查德关键词：作业成本法，商业银行，成本管理
联想打印机清零Abstract
At prent, most of the domestic commercial Banks generally u the traditional cost management methods and models in cost management, which has many shortcomings.The application of activity-bad costing in cost management can improve the internal cost management level of commercial Banks and help customers and products to manage and make decisions.However, activity-bad costing has not been widely ud in China. With the increasing demand for internal optimization cost management of Banks and the gradual improvement of Banks' management information system, the conditions for commercial Banks to u activity-bad costing for cost management are becoming more and more mature.Therefore, it is necessary to further study the practical application of ABC in Banks, so as to provide a more reliable guarantee for the realization of bank cost refinement management.
Bad on the rearch on A bank cost management optimization as the main purpo, in A deep insight into the bank under the condition of current cost management mode, the cost management, c
ost management prent situation is analyzed, also pointed out that the current u of cost management system in cost accounting is not enough careful, lagging process cost and cost management consciousness weak, etc.And discuss the implementation of the specific motivations of homework cost method, A bank also pointed out that the optimization of the basic principles of cost management, on the basis of the relevant principles the concrete steps of the implementation of homework cost method, you first need to confirm and the collection resources, reconfirm operation and divided operation center, also need to confirm and collection resource agent, then confirm and collects the job motivation, the last homework cost calculation.After confirmed the homework cost method concrete implementation steps, lect A bank G branch sales department for the specific application of the homework cost management, different ways of cost accounting was obtained through practical application there will be A larger difference, with the aid of homework cost management method can find more problems existing in the cost management work, and thus more conducive to A bank G branch sales department for their control of costs, better able to ensure that the profitability of ascension,
also can improve A bank cost management effect.Finally, by summarizing the experience of this study, it provides some inspirations for the cost management optimization of other banking institutions in China.
Keywords: Activity-bad Costing, Commercial Banks, Cost management
目录
摘要........................................................... I Abstract ...................................................... II 1 绪论 (1)
1.1 研究背景 (1)
1.2 研究目的和意义 (1)
1.2.1 研究目的 (1)
1.2.2 研究意义 (2)
1.3 研究内容和方法 (4)
1.3.1 研究内容 (4)苹果手机设置时间
1.3.2 研究方法 (4)
1.4 创新点及不足 (5)
2 理论基础与文献综述 (6)
2.1 理论基础 (6)
2.1.1 作业成本法 (6)四大会计事务所
2.1.2 成本动因理论 (8)
2.1.3 全面成本管理理论 (9)
2.1.4 银行实行作业成本法的优缺点 (9)
2.1.5 适宜采用作业成本法的条件 (11)
2.2 文献综述 (11)
2.2.1 国外研究现状 (12)姓名英语
2.2.2 国内研究现状 (14)
2.3 文献评述 (16)
3 案例介绍 (18)
3.1 A银行基本情况介绍 (18)
3.2 A银行成本形态分析及管理现状 (20)
3.2.1 A银行成本形态分析 (20)
3.2.2 A银行成本管理现状 (22)
4 案例分析 (25)
4.1 A银行成本管理中存在的问题分析 (25)
4.1.1 成本核算不够精细 (25)
4.1.2 成本核算流程滞后 (26)
策划方案模板
4.1.3 成本管理意识薄弱 (27)
4.2 A银行实施作业成本法的动因分析 (27)
4.2.1 外部和内部压力的客观要求 (27)
4.2.2 优化资源配置和防范经营风险的客观要求 (28)
4.2.3 银行提升核心经营和盈利能力的必然要求 (28)
4.3 优化成本管理的基本原则 (29)
4.4 优化成本管理的实施步骤设计 (29)
4.4.1 确认资源并归集资源费用 (30)
4.4.2 确认作业和划分作业中心 (30)
4.4.3 确认和归集资源动因 (30)
灵芝孢子粉的禁忌人群4.4.4 确认和归集作业动因 (31)
4.4.5 作业成本计算 (32)
4.5 作业成本法的实施与评价 (32)
4.5.1 选取样本网点 (32)
4.5.2 作业成本法下产品成本计算 (33)
4.5.3传统成本法与作业成本法计算结果的差异分析 (40)
5 结论与建议 (43)
5.1 结论 (43)
5.2 建议 (43)
参考文献 (45)
致谢 (47)
