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论文编号：	11546
作者编号：	2120172948
上传时间：	2020/4/15 19:00:22
中文题目：	A城商行信贷产品获利能力分析方法改进研究
英文题目：	Study on the improvement of credit product profitability analysis method for A City Commercial Bank
指导老师：	姚颐
中文关键字：	信贷产品；费用管理；估时作业成本法
英文关键字：	credit product；expense management；Time-Driven Activity-Based Costing
中文摘要：	信贷产品一直以来是银行业重要利润来源。近几年来，随着互联网金融的 蓬勃发展和利率市场化进程的不断推进，银行竞争激励程度日益加剧，利差空 间不断缩小。而当前银行业普遍采用信贷产品获利能力分析方法对费用支出的 分配较为粗简，无法得到精确的产品盈利信息，不利于相关决策的制定。在此 背景下，笔者运用估时作业成本法核算信贷产品费用支出，改进了银行信贷产 品的获利能力分析方法。金融本质上是以劳动时间为主要资源耗费动因的服务 行业。估时作业成本法在传统作业成本法的基础上，以流程时间为成本动因归 集费用支出，在降低应用成本的同时提高了产品获利能力分析的准确性，在科 技金融的环境背景下，可行性高。 本文主要的研究方法为理论分析与案例分析相结合。首先，本文结合国内 外研究情况系统性介绍了估时作业成本法的理论方法和应用情况，通过与传统 作业成本法的对比分析，得出估时作业成本法存在获取数据、产能计算、业务 描述等方面的优越性。其次，本文选取 A 城商行 B 分行作为案例，通过调查分 析发现，B 分行现行信贷产品获利能力分析方法存在费用支出分摊不合理、盈利 信息无法满足管理需求的问题，有必要实施估时作业成本法。紧接着，本文对 估时作业成本法在 B 分行信贷部门的应用进行了设计，预期该法使用之后将助 力 B 分行管理层提高员工费用节约意识，优化业务流程，有效评价产品盈利能 力，优化产品和服务定价，加强员工绩效管理。最后，本文预测 B 分行应用估 时作业成本法改进信贷产品获利能力分析方法过程可能出现方程更新变化频 繁、部分作业时间搜集困难和易引起员工的抵触情绪等问题，并提出可通过管 理层提高重视、完善信息管理系统、加强员工培训和建立配套激励制度等措施 解决。
英文摘要：	Credit product has always been an important profit source for the banking industry. In recent years, with the rise of Internet finance and the continuous advancement of interest rate marketization, the competition of the commercial bank is increasingly vigorous and credit spreads have narrowed substantially. However, the traditional credit product profitability analysis method is relatively crude in allocating overhead expense related, so that the product profit information is not accurate enough to make relevant decisions. In this context, the author uses Time-Driven Activity-Based Costing to improve the profitability analysis method of bank credit product. In essence, finance is a service industry with labor time as the main resource consumption driver. Based on the Activity-Based Costing, Time-Driven Activity-Based Costing uses process time as driver to collect expense, which strongly improves credit product profitability analysis method with little cost. With arise of Fin Tech, TDABC is feasible. Paper carry on research with theory and case combination of methods. Firstly, this paper systematically reviews the theory and application of Time-Driven Activity-Based Costing from literature at home and abroad, and introduces the relevant theory in detail. By comparing with Activity-Based Costing, it is concluded that Time-Driven Activity-Based Costing has advantages in data acquisition, capacity calculation, and business description. Secondly, this paper selects a branch of A City Commercial Bank as a case. Through investigation and analysis, it is found that the B Branch has problems such that current credit product profitability analysis method allocates expense unreasonably, and thus the inaccurate profit information cannot meet management requirements. Time-Driven Activity-Based Costing is therefore needed. Then this paper applies the new method in the Credit Department of B Branch. It is expected that the method will raise employees’ cost saving awareness, improve business processes, effectively evaluate product profitability ability, improve pricing ability for loans and service and strengthen employee performance management. Finally, this paper predicts that the application process may encounter obstacles such as frequent changes in equation, the unavailability of time data and employees’ resistance. And it proposes that problems can be solved by paying more executives’ attention to, improving information management system, strengthening employee training and establishing a supporting incentive system.
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