作业成本法在商业银行基层网点中的应用研究

发布时间：2018-02-01 15:07

本文关键词： 银行网点成本管理作业成本法　出处：《山东大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国金融体制不断深化改革,我国商业银行正经历着一场巨大而深刻的革命。近几年,受整体经济环境低迷影响,商业银行不良贷款压力较大,在短期内较难消化,在这种形势下,同时也是为了商业银行健康可持续发展,商业银行必须迅速做出经营转型策略。国外商业银行在90年代引入了作业成本法(Activity-Based Costing,ABC)先进理念来进行成本管理,使商业银行管理水平上到了一个新高度。我国商业银行成本管理仍然采用传统的成本核算方法,特别是对网点的成本计量更加粗放,难以满足现代商业银行精细化管理要求。作业成本法(Activity-Based Costing,ABC)是一种比较形式的成本核算方法,其相对传统的成本核算方法有更多的优势,例如在计算上更精细与准确,这是传统成本核算方法所没法相比的。当前,作业成本法在计算的过程中,其主要是通过一作业作为中间的费用来进行计算,通对这方面的资源的动力因素进行确认,然后进一步进行计算,从而更好地将资源费用都计算到作业中,这样可以让成本的计算更加全面准确,对于企业管理也是更加便捷的。本文结合我国商业银行实际情况,通过借鉴国内外作业成本法的研究成果和应用的先进经验,对作业成本法在商业银行网点的应用进行了研究。第一部分对作业成本法的国内外研究进行了综述,对当前国内外的一些研究成果进行详细的说明,第二部分介绍了作业成本法的相关理论基础,让读者更好地了解掌握相关知识,第三部分以农业银行A分行为例,深入分析当前该银行网点成本管理,指出了网点成本管理的现状存在的问题,第四部分在A分行某网点引入作业成本法,进行了案例分析,从而为银行应该要如何进行作业成本法操作提供示范,第五部分总结出在商业银行网点引入作业成本法的条件及难点,并说明了本文研究不足之处。通过研究,更好地去为当前我国商业银行的作业成本法研究提供意见建议,同时也完善这方面的相关理论。推广成本管控手段研究是加强商业银行精细化管理的必然要求。精细化管理是商业银行提高管理水平的必然选择,成本会计与先进信息技术相结合,为管理层提供及时、可靠的量化信息,应用于商业银行的战略选择、市场细分、风险定价、资源配置、绩效管理、成本控制等管理决策的方方面面,为精细化管理提供各种数据支持。
[Abstract]:With the deepening reform of our financial system, our commercial banks are experiencing a huge and profound revolution. In recent years, under the influence of the overall economic environment, commercial banks are under great pressure of non-performing loans. In the short term, it is difficult to digest, in this situation, but also for the healthy and sustainable development of commercial banks. In 90s, foreign commercial banks introduced Activity-Based Costing. ABC advanced concept to carry on the cost management, make the commercial bank management level to a new height. Our country commercial bank cost management still adopts the traditional cost accounting method. Especially, the cost measurement of the network is more extensive, it is difficult to meet the requirements of modern commercial bank management. Activity-Based Costing. ABC is a comparative cost accounting method, which has more advantages than traditional cost accounting methods, such as more precise and accurate calculation. This is the traditional cost accounting method can not be compared. At present, Activity-based costing in the calculation process, it is mainly through an activity as an intermediate cost to calculate. The identification of the dynamics of resources in this area, followed by further calculations, would result in better costing of resources in operations, which would allow for a more comprehensive and accurate costing. For the enterprise management is more convenient. This paper combines the actual situation of commercial banks in China, by learning from the domestic and foreign activity-based costing research results and application of advanced experience. This paper studies the application of activity-based costing in commercial bank outlets. The first part summarizes the domestic and foreign research on activity-based costing and gives a detailed description of the current research results at home and abroad. The second part introduces the relevant theoretical basis of activity-based costing, so that readers can better understand and master relevant knowledge. The third part takes Agricultural Bank A Branch as an example, in-depth analysis of the current bank network cost management. This paper points out the problems existing in the current situation of network cost management. Part 4th introduces activity-based costing in a branch of branch A and carries out case analysis, thus providing a demonstration of how the bank should carry out the ABC operation. Part 5th summarizes the conditions and difficulties of introducing activity-based costing into commercial bank outlets, and explains the deficiencies of this study. Better to provide advice for the current study of activity-based costing of commercial banks in China. At the same time, it is necessary to improve the relevant theories in this respect. To promote the research of cost control means is the inevitable requirement to strengthen the fine management of commercial banks. Fine management is the inevitable choice to improve the management level of commercial banks. Cost accounting is combined with advanced information technology to provide timely and reliable quantitative information for management. It is applied to strategic choice, market segmentation, risk pricing, resource allocation and performance management of commercial banks. Cost control and other aspects of management decisions, for fine management to provide a variety of data support.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.2;F830.42

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