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论文编号：	8066
作者编号：	2120132851
上传时间：	2015/12/11 15:17:48
中文题目：	作业成本法在商业银行运营成本核算中的应用研究—以ZX银行T分行为例
英文题目：	Application of activity based costing in commercial banks'' operating cost accounting—ZX bank T behavior case
指导老师：	李姝
中文关键字：	作业成本法；商业银行；运营成本核算
英文关键字：	Activity-based costing；Commercial banks；Operation cost accounting
中文摘要：	随着我国利率市场化进程的加快，商业银行以往依靠央行利率管制净息差生存的阶段已经不复存在，国内金融机构数量迅猛增长，互联网金融也在迅速崛起，各商业银行均面对不同程度的生存压力，对市场的争夺进入白热化阶段。过去我国商业银行产品较为单一，采用传统成本核算方法比较适用，随着商业银行竞争加剧，产品品类增加和中间业务的大量开展，传统成本核算方法因不能准确提供产品的成本信息，不能为银行在产品选择和客户定位中提供有效信息，已难以满足新的金融形势发展的需要。作业成本法能够解决传统成本核算方法存在的问题，它利用成本动因将资源和作业有机结合起来，提供及时准确的产品成本信息，而且它还能够有效识别作业，帮助银行消除非增值作业，优化银行业务流程，从而实现银行成本的精细化管理。　　　本论文采用案例研究的方法，将理论概念和实际案例相结合，阐述作业成本法的相关概念、基本原理和实施步骤，并将传统的成本核算法和作业成本法进行比较，分析了作业成本法的优势和局限；以ZX银行T分行为研究对象，分析该行的运营成本结构和现行成本管理模式的问题，提出作业成本法实施的必要性和可行性；结合T分行的具体情况，为T分行运营成本核算应用作业成本法进行体系设计，结合案例数据分析应用传统成本核算方法和作业成本法不同核算结果的原因并提出改进建议。
英文摘要：	With the acceleration in the process of interest rate liberalization, the period that commercial banks relied on net interest margin which was controlled by the central bank will no longer exist. There is a dramatic growth in the number of domestic financial institutions, and the Internet banking is also developing rapidly. Commercial banks are faced with different degrees of pressure to survive and market competition is becoming fierce. On account of the fact that commercial banks had single product structure in the past, traditional cost accounting was appropriate. Along with increased competition among banks, as well as extension of product categories and rapid rise of intermediate businesses income, traditional cost accounting method already can’t meet the need in the new trend of finance development because of failing to provide effective information for goods selection and customer orientation. However, activity-based costing can solve these existing problems. By combining resources and activities effectively through cost drivers, activity-based costing provides timely and accurate product cost information, this method can also identify activities effectively, help banks eliminate non-value-added activities and optimize bank business process in order to achieve lean management in bank costs. 　　　This paper uses case analysis method to combine theoretical concepts and practical examples to elaborate relevance concepts, fundamental principles and implementation steps, and makes a compare between traditional costing method and activity-based costing to analyze the advantages and disadvantages of activity-based costing. ZX T bank branch acting as an example for the study, this article takes an analysis of the problems of cost structure and current cost management model, and proposes the necessity and feasibility of the implementation of activity-based costing. Combined with the specific circumstances T branch for T branch application system design costing method.Combined with case data, this paper analyzes different application results of traditional accounting methods and activity-based costing as well as reasons to put forward recommendations for improvement.
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