商业银行行业成本管理研究

发布时间：2018-07-29 17:43

【摘要】：随着我国金融市场逐步全面开放，国内商业银行和境外商业银行之间的竞争日益激烈，将银行价值最大化作为经营管理的最终目标，已成为各家商业银行的共识。我国商业银行长期以来逐渐形成的重信贷指标轻内部管理、重数量增长轻质量增长、淡漠成本费用观念等弊病的消极影响也日益体现，并制约国内商业银行竞争能力的提高。这种背景下，作为一种全新的成本管理方法——作业成本法（Activity Based Costing）越来越受到我国商业银行界的关注与推崇。目前，作业成本法在西方获得了广泛而成熟的应用，花旗银行、美国田纳西州第一国民银行等一批国际性商业银行纷纷推行作业成本法来获取更加准确的战略、财务和业务方面的信息，以应对金融自由化、电子化和国际化的激烈竞争。因此推行作业成本法将是我国商业银行提高竞争力和解决内部长期积累问题的必然选择。近年来，xxx银行虽然为了降低运营成本，进行了一系列富有成效的改革，取得了一定的成绩，，但还是存在资产质量低下、经营质量低、收入结构不合理等问题。在成本核算方面，该行应用传统成本分配系统难以为该行分产品、分客户的盈利能力分析和市场战略提供精确、可靠的成本信息和决策依据。xxx银行在存贷业务量高速增长的情况下，成本却没有得到有效的控制，从而引起银行亏损面扩大，资金成本过高等成本管理方面的问题。这使xxx银行面临着巨大的盈利压力。因此，本文在已有作业成本法理论研究的基础上，分析了xxx银行成本管理的现状和存在的问题，并针对这些问题，提出了该行运用作业成本法进行核算和管理的具体思路，并运用几个典型案例比较分析了作业成本法和传统成本核算方法的优越性。最后，分析了商业银行运用作业成本法的难点、重点和解决思路。
[Abstract]:With the gradual opening of the financial market in China, the competition between domestic commercial banks and foreign commercial banks is increasingly fierce. It has become a common understanding of commercial banks to take the maximization of bank value as the ultimate goal of operation and management. For a long time, commercial banks in our country have gradually formed the negative effects such as emphasizing credit index and internal management, emphasizing quantity growth over quality growth, neglecting the idea of cost and expense, and restricting the improvement of competitive power of domestic commercial banks. Under this background, Activity-based costing (Activity Based Costing), a new cost management method, has been paid more and more attention to by the commercial banks in China. At present, Activity-Based costing (ABC) has been widely and maturely applied in the West. Citibank, the first National Bank of Tennessee, and other international commercial banks have carried out Activity-based costing to obtain a more accurate strategy. Financial and business information to cope with financial liberalization, electronic and international competition. Therefore, the implementation of ABC will be the inevitable choice for commercial banks to improve their competitiveness and solve the problem of long-term accumulation. In recent years, in order to reduce the operating cost, the bank has carried out a series of effective reforms and made certain achievements, but there are still some problems such as the low quality of assets, the low quality of management, the unreasonable structure of income and so on. In terms of cost accounting, it is difficult for the bank to use the traditional cost distribution system to provide precision for the bank to analyze the profitability and market strategy of its products and customers. The reliable cost information and decision basis. Xxx Bank in the case of high growth of deposit and loan business, but the cost has not been effectively controlled, thus leading to the bank loss area expansion, capital cost is too high and other cost management problems. This makes xxx Bank face huge profit pressure. Therefore, on the basis of the existing ABC theory, this paper analyzes the current situation and existing problems of xxx Bank's cost management, and puts forward the concrete ideas of ABC accounting and management in view of these problems. The advantages of activity-based costing and traditional cost accounting are compared and analyzed with several typical cases. Finally, the paper analyzes the difficulties, emphases and solutions of ABC in commercial banks.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

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