基于估时作业成本法的招商银行理财中心成本管理研究

发布时间：2018-04-10 09:19

本文选题：估时作业成本法　切入点：理财中心　出处：《哈尔滨商业大学》2014年硕士论文

【摘要】：在我国银行业相互竞争激烈、盈利环境整体发生改变的当前,银行的管理者们逐渐意识到成本信息的重要性。估时作业成本法是传统作业成本法的发展和延伸,其有助于商业银行提高成本信息的准确性,满足商业银行盈利能力分析及预算管理强化的需要,适应商业银行个性化管理的需要。因此,估时作业成本法在商业银行成本核算与控制中的应用具有积极的现实意义。以招商银行理财中心为研究对象,针对该理财中心成本核算方面所存在的问题进行深入分析,提出估时作业成本法在该理财中心运用的建议,是估时作业成本法在商业银行应用的一种尝试。对传统作业成本法和估时作业成本法进行比较和分析,通过调查招商银行理财中心的基本状况,对该理财中心成本核算及其控制问题进行分析,并对该理财中心估时作业成本法应用的可行性及必要性进行论证。以此为基础,将估时作业成本法具体应用到该理财中心,对该理财中心的作业流程进行详细描述,包括估计理财中心的实际业务能力,计算理财中心的单位时间业务成本,估计理财中心的作业时间耗用量,理财中心时间等式,计算理财中心成本动因分配率,最后将理财中心成本进行分配与归集。招商银行理财中心估时作业成本法的应用设计与实践,不仅为该中心的成本管理提供了重要的技术支持,也为其他商业银行作业成本法的应用提供了参考与借鉴。
[Abstract]:With the fierce competition among banks and the change of profit environment in China, bank managers gradually realize the importance of cost information.Activity-based costing (ABC) is the development and extension of traditional ABC, which helps commercial banks to improve the accuracy of cost information and meet the needs of profitability analysis and budget management of commercial banks.To meet the needs of individual management of commercial banks.Therefore, the application of activity-based costing in commercial bank cost accounting and control has positive practical significance.Taking China Merchants Bank Financial Management Center as the object of study, this paper makes a thorough analysis of the problems existing in the cost accounting of the center, and puts forward some suggestions for the application of the activity-based costing method in this financial center.It is an attempt to apply activity-based costing in commercial banks.This paper compares and analyzes the traditional activity-based costing and estimating activity-based costing, analyzes the cost accounting and its control problems of China Merchants Bank by investigating the basic situation of China Merchants Bank Financial Management Center.The feasibility and necessity of applying activity-based costing to the financial management center are demonstrated.On the basis of this, this paper applies activity-based costing method to the financial management center, and describes the operation flow of the center in detail, including estimating the actual business ability of the financial management center, calculating the unit time business cost of the financial management center.It estimates the time consumption of financial management center, the time equation of financial management center, calculates the cost driver allocation rate of financial center, and finally distributes and aggregates the cost of financial center.The application design and practice of activity-based costing in China Merchants Bank not only provide important technical support for the cost management of the center, but also provide reference for the application of Activity-based costing in other commercial banks.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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