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论文编号：	15964
作者编号：	2320234167
上传时间：	2026/3/13 20:30:15
中文题目：	基于作业成本法的XH农商银行成本管理研究
英文题目：	Research on Cost Management of XH Rural Commercial Bank Based on Activity-Based Costing
指导老师：	黄福广
中文关键字：	农商银行；成本管理；作业成本法
英文关键字：	Rural Commercial Bank；Cost Management；Activity-Based Costing
中文摘要：	成本管理是商业银行经营管理体系中的核心组成部分，在当前利率市场化进程加速、金融脱媒趋势显现、金融科技深度渗透以及同业竞争日趋白热化的复杂环境下，提升成本管理水平已成为商业银行培育持续竞争优势、实现内涵式发展的战略选择。随着银行业从规模扩张向质量效益转型，传统的以机构和部门为中心的成本管理模式已难以适应精细化管理的需要，亟需引入先进的成本管理理念和方法体系。 作业成本法（Activity-Based Costing）作为一种以作业为基础、以成本动因为核心的现代成本管理方法，通过建立“资源-作业-产品”的因果关联，能够显著提升成本分配的准确性与合理性。该方法通过识别和计量各项作业活动所消耗的资源，将成本按照成本动因精准追溯至最终的成本对象，有效解决了传统成本核算方法下存在的成本扭曲和交叉补贴问题，从而为产品定价、客户盈利分析、服务优化等经营管理决策提供更加可靠的依据。该方法的应用不仅有助于商业银行强化内部管控效能、优化运营成本结构，更能够推动建立权责清晰的责任会计体系，为实施精细化管理奠定坚实基础。基于上述判断，本文在系统梳理相关文献的基础上，将作业成本法理论框架引入我国商业银行成本管理实践，并选取XH农商银行作为案例对象展开深入研究。 首先，本文对涉及的核心概念进行界定，并系统论述相关理论基础；其次，全面剖析XH农商银行的经营概况、现行成本管理制度及成本结构特征，从而揭示出XH农商银行在成本管理中存在的诸如核算精度低、控制手段不科学、考核机制不健全等问题；再次，从实现成本信息精准计量、优化银行业务流程、提高资源分配效率等角度，论证应用作业成本法优化XH农商银行成本管理的必要性与可行性，同时结合该行实际数据进行方案设计，并对比分析作业成本法相较目前成本管理的差异及优越性。 本文以作业成本法为理论依托，针对XH农商银行成本管理中存在的现实问题，提出一系列优化策略，旨在提升其成本管理效能，同时也为与XH农商银行类似的其他商业银行探索新的成本管理模式提供参考和借鉴。
英文摘要：	Cost management constitutes a core component of the commercial bank management system. In the current complex environment characterized by accelerated interest rate liberalization, emerging financial disintermediation, deep penetration of fintech, and increasingly intensified industry competition, enhancing cost management proficiency has become a strategic choice for commercial banks to cultivate sustainable competitive advantages and achieve connotative development. As the banking industry transitions from scale expansion to quality and efficiency enhancement, the traditional institution-and-department-centric cost management model can no longer meet the needs of refined management, urgently necessitating the introduction of advanced cost management philosophies and methodological frameworks. Activity-Based Costing (ABC), as a modern cost management method grounded in activities and centered around cost drivers, establishes a causal "resource-activity-product" relationship, thereby significantly enhancing the accuracy and rationality of cost allocation. By identifying and measuring resources consumed by various operational activities and accurately tracing costs to final cost objects based on cost drivers, this method effectively addresses issues of cost distortion and cross-subsidization inherent in traditional costing systems. Consequently, it provides a more reliable foundation for management decisions related to product pricing, customer profitability analysis, and service optimization. The application of ABC not only helps strengthen internal control effectiveness and optimize operational cost structures but also promotes the establishment of a clear responsibility accounting system, laying a solid foundation for implementing refined management. Based on this understanding, this study systematically reviews relevant literature, introduces the ABC theoretical framework into the cost management practices of Chinese commercial banks, and selects XH Rural Commercial Bank as a case study for in-depth investigation. Firstly, the study defines core concepts and elaborates on the theoretical foundation. Secondly, it comprehensively analyzes XH Rural Commercial Bank's operational profile, current cost management system, and cost structure characteristics, thereby identifying issues within its cost management practices, such as low accounting accuracy, unscientific control methods, and imperfect performance evaluation mechanisms. Furthermore, from perspectives including achieving precise cost measurement, optimizing banking业务流程, and improving resource allocation efficiency, the study demonstrates the necessity and feasibility of applying ABC to optimize cost management at XH Rural Commercial Bank. Simultaneously, utilizing the bank's actual data, a specific implementation plan is designed, and a comparative analysis highlights the differences and superiorities of ABC compared to the current cost management approach. Guided by ABC theory, this research proposes a series of optimization strategies tailored to the practical problems identified in XH Rural Commercial Bank's cost management, aiming to enhance its cost management effectiveness. The findings also provide valuable reference and insights for other commercial banks similar to XH Rural Commercial Bank in exploring new cost management models.
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