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论文编号：	13852
作者编号：	2320200671
上传时间：	2023/6/1 12:18:07
中文题目：	作业成本法在Y银行W营业部客户盈利能力分析中的应用研究
英文题目：	Research on the Application of Activity-based Costing in Customer Profitability Analysis of Y Bank''s W Business Department
指导老师：	王志红
中文关键字：	作业成本法；客户盈利能力分析；商业银行
英文关键字：	Activity based costing; Customer profitability analysis; Commercial bank
中文摘要：	随着我国金融改革的日益深入,利率市场化后银行业竞争越来越剧烈,依靠传统的产品很难保证收入稳步增长,一些新兴的中间业务产品已成为商业银行收入增加的新支撑。但商业银行的产品可模仿度高，同质化问题非常严重,单纯依靠产品的竞争并不足以维持市场的优势地位，优质客户资源的有效竞争显得尤为重要，这就对商业银行客户管理和发展工作提出了更高的要求。客户盈利能力分析是衡量各类客户为商业银行提供利润贡献的重要指标，是商业银行进行客户识别和细分的重要手段，但传统的成本核算方式按照单一的分配参数核算客户间接成本，无法科学反映客户消耗成本的真实情况，无法为客户盈利能力分析提供可靠的数据基础，已无法满足现代商业银行发展的要求。 作为源自于制造行业的成本核算方法，作业成本法能够对间接成本的核算提供较为准确的路径，在间接成本占比较高的银行业的应用值得进行研究和探索。它利用成本动因将资源和作业、作业与核算对象互相结合，使间接成本的核算与其消耗的过程相匹配，可以有效克服传统核算方式对间接成本分摊不够准确的弊端，提供科学合理的客户成本信息，为客户盈利能力分析、客户细分、管理和发展提供有效的成本数据支撑，同时能够为成本管理手段的多样化和有效性提供有益帮助。 本文采用文献和案例结合的方式，以管理会计视角为切入点聚焦Y银行W营业部与客户发展决策相关的客户盈利能力分析相关问题，通过对客户盈利能力分析结果与客户真实情况不一致、业务发展重净收入轻成本管控、成本管控无法与作业结合等问题的分析后，得出造成以上问题的根本原因是成本核算方式存在问题，并指出了实施作业成本法的必要性与可行性,结合其现有业务流程、成本核算及管理会计系统，为其设计作业成本法应用方案，最后通过案例数据阐述两种核算方法下客户间接成本和客户盈利能力的差异及实施作业成本法后解决前述问题的预期效果，并提出实施建议。
英文摘要：	With the deepening of China's financial reform, the competition in the banking industry has become increasingly fierce after the marketization of interest rates. It is difficult to ensure steady income growth relying on traditional products, and some emerging intermediary business products have become new support for commercial banks to increase their income. However, the products of commercial banks have a high degree of imitation, and the problem of homogenization is very serious. Simply relying on product competition is not enough to maintain a dominant position in the market. Effective competition for high-quality customer resources is particularly important, which puts forward higher requirements for customer management and development work of commercial banks. Customer profitability analysis is an important indicator for measuring the contribution of various types of customers to commercial banks' profits. It is an important means for commercial banks to identify and segment customers. However, traditional cost accounting methods account for customer indirect costs based on a single allocation parameter, which cannot scientifically reflect the true situation of customer consumption costs and provide a reliable data basis for customer profitability analysis, It is no longer able to meet the requirements of modern commercial bank development. As a cost accounting method originating from the manufacturing industry, activity-based costing can provide a more accurate path for indirect cost accounting, and its application in the banking industry with a high proportion of indirect costs is worth researching and exploring. It utilizes cost drivers to combine resources and activities, as well as activities and accounting objects, to match the accounting of indirect costs with the process of consumption. It can effectively overcome the shortcomings of traditional accounting methods in inaccurate allocation of indirect costs, provide scientific and reasonable customer cost information, and provide effective cost data support for customer profitability analysis, customer segmentation, management, and development, At the same time, it can provide beneficial assistance for the diversification and effectiveness of cost management methods. This article adopts a combination of literature and case studies, with a management accounting perspective as the entry point to focus on the analysis of customer profitability related to Y Bank's W business department and customer development decisions. After analyzing the inconsistency between customer profitability analysis results and the actual situation of the customer, the emphasis on net income over cost control in business development, and the inability to integrate cost control with homework, etc, The root cause of the above problems is the problem with the cost accounting method, and the necessity and feasibility of implementing activity-based costing are pointed out. Based on its existing business processes, cost accounting, and management accounting system, an application plan for activity-based costing is designed for it, Finally, the difference between customer indirect costs and customer profitability under the two accounting methods is explained through case data, as well as the expected effects of implementing activity-based costing to solve the aforementioned problems, and implementation suggestions are proposed.
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