联系我们

论文查询结果	返回搜索

论文编号：	4442
作者编号：	2220100542
上传时间：	2012/6/9 9:23:03
中文题目：	作业成本法在我国商业银行的应用研究
英文题目：	Study and research of the Activity-Based Costing methods in the commercial bank of China
指导老师：	周宝源
中文关键字：	作业 成本 作业成本法 C银行 案例研究
英文关键字：	Activity； Cost；Activity-Based Costing；Bank C；Case Study
中文摘要：	随着国内金融环境的逐步开放和金融体制的不断改革，我国商业银行面临着更加复杂而严峻的经营环境。一方面，外资银行凭借自身出色的公司治理结构、有效的风险防控能力和优质的客户服务，加速拓展中国的金融市场。另一方面，我国利率市场化改革不断推进，国内商业银行将面临在竞争环境中自主定价。面对多重而复杂的竞争环境，我国商业银行只有通过不断完善自身的管理体系，提高成本管理能力才能充分发挥自身优势，实现可持续发展和股东价值最大化的目标。由于商业银行作为服务行业的特性，间接费用占营业费用中比重较高，而这部分费用在我国商业银行采用的传统成本管理方式下并没有有效的分摊规则，造成无法计算分产品、分客户的成本。作业成本法作为先进成本管理方法，正好解决了这一难题。作业成本法以银行的金融产品作为成本计算对象，确认产品产生过程中消耗资源的各项作业，将资源相对准确的分配至作业，再按照成本动因将作业成本分配给产品。通过实施作业成本管理，商业银行可以获得分产品、分客户的成本信息，进而进行盈利性分析，为合理定价提供依据，更为管理层提供有效的决策信息。作业成本管理在国外很多发达国家已经得到了很好的应用，由于需要良好的管理信息系统作为保障、实施成本巨大等综合原因，我国目前还没有商业银行采用这一先进的成本管理方式。本文在充分学习作业成本法理论的基础上，通过深入分析案例银行成本管理现状和业务流程，为案例银行设计作业成本系统，包括定义成本对象、确定资源成本库、确定资源动因、界定作业并对作业分类、确定作业计量指标等。其次，对案例银行应用作业成本法与传统成本法的结果进行比较分析，为案例银行提出成本管理建议。最后，根据本文的分析研究，为我国商业银行实施作业成本法提出合理化建议，如尽早建立商业银行作业成本管理框架；银行部门之间通力合作，领导层大力支持；作业和成本动因的选择不必过全、过细；加快管理信息系统建设；提高员工素质等。由于商业银行运用作业成本法在我国尚处在理论研究的阶段，本文从实务的角度出发，运用案例设计研究的方式，更为直观的为商业银行应用作业成本法提供借鉴，具有一定的实际意义。
英文摘要：	With the gradual opening of the domestic financial environment and the continuing reform of the financial system, China's commercial banks face more complex and difficult business environment. On the one hand, foreign banks resort its excellent corporate governance, effective risk prevention and control capabilities and superior customer service, accelerate the expansion of China's financial markets. On the other hand, China progresses its market-oriented interest rate reform, domestic commercial banks will face independent pricing in a competitive environment. In the face of multiple and complex competitive environment, China's commercial banks only through constantly improve their own management system, improve cost management capabilities in order to give full play to their strengths, to achieve the goal of sustainable development and to maximize shareholder value. Characteristics of the commercial banks as a service industry, indirect costs accounted for a higher proportion of operating expenses, while part of the cost in China's commercial banks using traditional cost management methods, cause that indirect costs can not be calculated as product or sub-customers costs. The activity-based costing as an advanced cost management methods, just to solve this problem. The activity-based costing cost method calculate the object as a cost. confirming the depletion of natural resources in the product process of the job will be relatively accurate resources allocated to the job, in accordance with the cost drivers of operating costs allocated to the product. Through the implementation of activity-based costing management, commercial banks can obtain products, customer cost’s information, and thus do the profitability analysis, provide a basis for rational pricing, provide effective information to manager for decision-making. The activity-based costing management has been well applied in many developed countries. Due to the need for good management information systems as a guarantee, the implementation of the enormous costs and any other reasons, there is no commercial banks using activity-based cost management methods in China. On the basis of fully learn the theory of activity-based costing, the case of bank cost management analyses the status and business processes,design the activity-based costing frame to the case bank, including the definition of cost objects,to determine the resource cost pools ,to determine the resource driver ,to define the operating and job classification, to determine the operating measurable indicators. Secondly, the author analyses the results of the case bank application of activity-based costing and traditional cost method for comparative, and gives cost-management recommendations for the case banks. Finally, according to the analysis, author make reasonable suggestions of the implementation of activity-based costing for commercial banks in China, such as the early establishment of commercial banks operating cost management framework; co-operation between the banking sector, the leadership is strong support; the choice of operations and cost drivers do not need very minutely ; speed up the construction of management information systems; to improve staff quality. Using activity-based costing of commercial banks in China is still in the stage of theoretical research.This paper starts from the practical point of view, use case empirical research methods, give more suggestions for the application of commercial banks ,has more resultful effect.
查看全文：	预览  下载(下载需要进行登录)