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论文编号：	7088
作者编号：	2120123080
上传时间：	2014/12/11 23:57:33
中文题目：	基于作业成本法的商业银行成本管理研究——以J银行为例
英文题目：	The Commercial Bank’s Cost Management Based on ABC--Take J Bank for an Example
指导老师：	陆宇建
中文关键字：	作业成本法；成本管理；作业
英文关键字：	ABC; cost management;activity
中文摘要：	我国银行业在经历了市场经济的转型发展后，取得了令人瞩目的快速发展。但是面对日益激烈的国内外市场竞争，金融产品和服务的日益丰富，客户需求日趋个性化和差别化，在利率市场化和同业高度竞争的背景下，单纯依靠存贷款利差赚取利润的经营方式已不能满足经营管理的需要。商业银行要在竞争中保持高盈利的经营目标，就必须强化自身，调整其经营管理方式，健全管理体系，寻找利润有效增长点，提升核心竞争力。成本效益的管理，成为提高利润的新突破口。有效的成本管理，可以控制和降低产品成本，优化业务流程，提高工作效率，并且可以发掘增值业务链，扩大利润空间。 作业成本法兴起于美国20世纪80年代的制造业，随后逐步发展到包括金融业在内的各个领域。作业成本法区别于传统成本法，解决了传统成本法对成本的扭曲和不适应等诸多问题，将“作业”作为基础来分析成本，能够追踪到成本的动因和积累的过程，提升了成本计算的准确度。全流程的成本控制，能够帮助识别增值作业和非增值作业，全面促进作业的完成效率和质量水平，提升经营价值链，创造利润。 本文通过梳理作业成本法理论的发展和核算原理等，通过与传统成本法进行对比，说明作业成本法在成本管理上更适合当今银行业务的发展和管理层决策的需要。在理论分析的基础上，配合我国商业银行成本管理现状，以我国商业银行成本管理中存在问题为主要解决对象，分析作业成本法作为一种优于传统成本法的成本管理方法，对我国商业银行管理具有十分积极的作用，分析其在我国商业银行应用的必要性和可行性。 本文最后以具有我国商业银行典型经营特点的J银行为例，进行作业成本法应用的案例分析。首先，根据该行的经营现状和管理需求，对J银行实施作业成本法的方案设计进行说明；再分析作业成本法的应用对于产品盈利性和增值作业的识别等方面产生的效果，对该行成本管理和经营方针产生积极的促进、调整作用，但同时也存在一些不足之处；最后，针对我国商业银行实施作业成本法这一成本管理策略进行总结，并对所面临的问题提出解决的方案。
英文摘要：	Banking industry of China develops rapidly after experiencing transformation and development of market economy. However, faced with fierce market competitions both at home and abroad, abundant financial products and services, more and more personalized and differential requirements of customers and in the background of interest rate liberalization and hyper competition, the business pattern of profit only from difference between deposit and loan interest rate could not meet the management requirement. If commercial banks want to maintain the high profits business goal in competitions, they have to strengthen themselves, adjust operation and management modes, perfect management system, look for effective growth of profits and enhance the core competiveness. Cost efficiency management becomes a new breakthrough for increasing profits. Effective cost management could not only control and reduce product cost and optimize business processes, improve work efficiency, but also discover the value-added business chain and expand profit margin. ABC, Activity-Based Costing, originated from America’s manufacturing in 1980’s and has applied to various fields including finance. ABC, which is different from conventional cost method, solves issues of conventional costing, such as distortion and unfit of cost. It analyzes costing based on activity and could trace the motive of cost and process of accumulation, improving accuracy of cost calculation. The whole process of cost control could help recognize value-added activity and non value-added activity, promote the complete level of efficiency and qualify of the activity, enhance the business value chain and make profit. This paper explains ABC is more suitable for the requirements of the development of current banking business and management decisions by combing development and accounting principle of ABC theory and comparing it with conventional methods. Based on theoretic analysis, and aiming problems of China’s banking cost management, ABC, as a better costing management mode than conventional method, is proved to have a positive effect on China’s commercial bank management, which necessity and feasibility are also analyzed. In the end of this paper is case analysis. Firstly, according to the problems and drawbacks of J Bank cost management, the ABC scheme process implemented by J Bank is explained; secondly application effect of the product profitability and the recognition of value-added are analyzed. And there are also some disadvantages. Finally, in view of the application of ABC in our country commercial bands, summarize the cost management strategy, and propose solutions to the problems.
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