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论文编号：	10285
作者编号：	2120163227
上传时间：	2018/12/5 17:55:29
中文题目：	零售银行业务作业成本法应用研究—以A银行B支行为例
英文题目：	Research on Application of Activity-Based Costing in Retail Banking —A Bank B Subbranch Case
指导老师：	王志红
中文关键字：	作业成本法；零售银行；作业；成本核算
英文关键字：	ABC; Retail Banking; Activity; Cost Accounting
中文摘要：	2018年中国发展进入新时代，普惠金融成为了社会经济发展的重要部分，而商业银行逐步向零售银行业务转型成为了新时代背景下各个银行新的竞争目标，对于满足民生金融需求，促进商行经营，争取市场份额，促进价值最大化有着尤为重要的作用。 而对于零售银行的发展，在当前也面对诸多挑战，国内经济由高速发展转为高质量发展，发展进入新常态。同时互联网金融的个性化服务吸引了大量的个人金融服务客户，零售银行本身十分成熟的外资银行也对国内银行零售业务发展形成了一定挑战。商业银行传统的盈利空间不断缩小，目前各个银行都开始向零售银行条线调整资源，力争拓宽这一领域的发展水平与空间。所以零售银行业务发展面对前所未有的压力，各个银行对于如何提升自身发展优势都显得尤为重要。而零售银行产品多元化，不在适用于过去传统的成本核算方式，引入作业成本法可以更加精确地计量成本，助力银行零售业务转型。 本文采用案例研究的方法，阐述目前银行业务核算成本中存在的问题，并说明引入作业成本法的必要性与可行性。以A银行B支行为研究对象，其作为该银行的一个零售银行转型行在各个业务核算中使用作业成本法下与传统核算下的差别，并为其发展转型提出建议。
英文摘要：	In 2018, China's development entered a new era, and Inclusive Finance became an important part of social and economic development. The transformation of commercial banks into retail banking has become a new competitive goal for all banks in this background. To meet the needs of Inclusive Finance and promote business operations. It is particularly important to strive for market share and promote value maximization. For the development of retail banking, there are still many challenges at present. The domestic economy is not in the stage of rapid development. At the same time, the personalized service of Internet finance attracts a large number of personal financial service customers. And the foreign retail banks themselves are very mature. It also poses certain challenges to the development of domestic banking retail business. The traditional profit margin of commercial banks has been shrinking. At present, various banks have begun to adjust resources to retail banking lines and strive to broaden the development level and space in this field. Therefore, the development of retail banking business is facing unprecedented pressure. It is very important for each bank to improve its development advantages. The traditional cost accounting methods is not applicable to the diversification of retail banking products . The introduction of activity-based costing can more accurately measure costs and promote transformation of commercial banks. This paper uses the case study method to explain the current problems in the accounting cost of banking business, and illustrates the necessity and feasibility of introducing the activity-based costing method. The research object of A Bank B subbranch's behavior is to find the difference between the activity-based costing method and the traditional accounting in the business accounting of the bank, and make recommendations for its development and transformation.
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