商业银行作业成本管理讲义.doc

我国商业银行作业成本管理中的全面应用——以中国银行为例 摘 要 成本管理是企业管理的重要组成部分，随着世界经济一体化，全球化，成本管理的角色越发重要。现如今企业间竞争及其激烈，商业银行也不例外，为适应时代变化，商业银行也在转变其经营模式，进行成本管理与控制，但因成本控制观念,方法落后，成本控制效果不太明显。因此，加强商业银行成本管理，降低成本对商业银行起着重要意义。本文对如今商业银行成本管理与控制方面的存在的问题进行了简单分析，首先概述了作业成本管理背景、优缺点及与传统成本管理的不同点，第二部分论述了作业中心、作业成本控制标准及算法，第三部分列举了中国银行，分析银行成本管理现状及存在的问题，在本文的最后介绍了根据商业银行运用作业成本管理的情况，分析可能存在的难点及对策。 关键词：商业银行；作业成本管理；作业成本法；成本费用 Research on the Application of Activity-Based Costing Management in China’s Commercial Bank------A Case Study of Bank of China ABSTRACT With the deep development of world economy’s globalization and integration, costing management plays an important role and becomes an essential part of business administration. Nowadays, the competitions among all walks of life are fierce including commercial bank. In order to adapt to the change of the times, commercial bank also tries to transform the business model. They proceeded with cost management and cost control, but effect is not obvious. The reasons are that the perspective and the method of the cost control are outdated. So it’s important to the commercial bank to strengthen the management and cut the costs. This paper analyzes the long standing issues of cost management and cost control. This article, to begin with, summarizes the background, pros and cons and the differences between traditional cost management and activity-based costing management. And then it discusses the activity center, activity based cost control standard and the arithmetic of activity-based costing management. The third cites Bank of China and analyzes the current situation of bank’s cost management and the existing problems. At the end of the paper, it introduces the proceeding activity-based costing management situation based on commercial bank and analyzes the potential problems and the countermeasures. Key words: commercial bank；activity-based costing management;activity-based costing; costs 我国商业银行作业成本管理中的全面应用 ——以中国银行为例 引言 近年来，商业银行在成本管理等方面面临着严峻挑战，因此减少