作业成本法在A银行Z支行的应用研究

发布时间：2018-04-15 09:26

本文选题：作业成本法 + 商业银行　；参考：《新疆财经大学》2014年硕士论文

【摘要】：2006年12月11日起，《中华人民共和国外资银行管理条例》和《中华人民共和国外资银行管理条例实施细则》正式实施，我国银行业开始全面对外开放，外资银行在中国的机构数量及相应的资产规模逐年攀升。外资银行在资产质量、资金规模、经管方式和产品服务创新等方面，较之国内商业银行具有更强的竞争优势，并且在金融业发展自由化、信息化和国际化的总趋势下，外资银行的进入对我国商业银行的冲击和竞争将不容小觑。而长期以来，我国银行业的成本管理模式存在管理会计手段缺乏，成本核算方式粗放等问题，因而不能高效的提供精确的决策信息，成本管理效率低下。因此，设法提高我国商业银行成本管理总体水平，成为面对日益激烈的同业竞争时，我国商业银行决策者一个亟待思索和完善的问题。目前，我国的商业银行大都采用的是传统的成本管理模式，其成本核算过程简易、核算流程滞后，致使分配的费用不准确，产品成本的计量结果失真。作业成本法作为一种科学的、先进的成本核算与管理方法，有助于提升商业银行内部的成本管理能力，有利于管理层制定更有效的银行客户和产品决策。同时，为构建新的责任会计体系打下基础，也可为业绩考评制度提供更有效的依据。作业成本管理方法在很多西方银行中已经得到了很好的推行，例如英国汇丰银行，美国花旗银行等，在我国香港地区的银行业中也已经有一定的发展，但在我国大陆地区的商业银行中，，尚无成功实施作业成本法的相关案例。本文从我国A商业银行成本管理现状出发，并以A银行最基础的运营核算单位——Z支行为研究案例，对我国商业银行应用作业成本法进行了有益的应用探索，试图为我国商业银行引入作业成本法提供相关借鉴。本文基于对A银行Z支行现有成本管理模式的考察，首先找出其现行成本管理方法和模式的缺陷，并剖析了其引入作业成本法的必要性与可行性，然后，对A银行Z支行采用作业成本法进行了案例性的研究，设计了作业成本法在Z支行实施的流程，在确定作业成本对象的基础上，进行了具体的核算，阐明了作业成本法在Z支行进行分部门、分产品的成本核算原理，并对该支行实施的效果和关键点进行了相关分析，以期为Z支行解决经营决策上的部分问题。本文旨在对我国商业银行引入作业成本法进行案例性的研究，对于我国银行业在未来能够利用作业成本法进行更科学、系统的成本管理具有一定的实际意义。
[Abstract]:Since December 11, 2006, the regulations of the people's Republic of China on the Administration of Foreign Banks and the rules for the implementation of the regulations on the Administration of Foreign Banks of the people's Republic of China have been formally implemented.The number of foreign banks in China and the corresponding assets have increased year by year.Foreign banks have a stronger competitive advantage than domestic commercial banks in terms of asset quality, capital scale, management mode and innovation of products and services, and under the general trend of liberalization, informatization and internationalization of the financial industry,The impact and competition of foreign banks on our commercial banks will not be underestimated.But for a long time, the cost management mode of our country's banking industry has some problems, such as the lack of management accounting means and the extensive cost accounting method, so it can not provide accurate decision information efficiently and the cost management efficiency is low.Therefore, how to improve the overall level of cost management of commercial banks in China has become an urgent problem to be considered and perfected in the face of increasingly fierce competition among the same industry.At present, most commercial banks in our country adopt the traditional cost management mode. The cost accounting process is simple and the accounting process lags behind, which leads to the inaccuracy of the cost distribution and the distortion of the measuring result of the product cost.Activity-Based costing (ABC) is a scientific and advanced method of cost accounting and management, which is helpful to enhance the internal cost management ability of commercial banks and to make more effective decision-making of bank customers and products.At the same time, it lays the foundation for the new responsibility accounting system and provides more effective basis for the performance appraisal system.Activity-Based cost Management (ABCM) has been well implemented in many western banks, such as HSBC, Citibank of the United States, and so on, and has also developed in the banking sector in Hong Kong in China.However, there is no case of successful implementation of activity-based costing in commercial banks in mainland China.Based on the current situation of cost management of A commercial bank in China and the case study of the most basic operating accounting unit Z branch of Bank A, this paper makes a beneficial exploration on the application of activity-based costing in commercial banks of our country.This paper attempts to provide relevant reference for commercial banks to introduce activity-based costing.Based on the investigation of the current cost management mode in the Z Branch of Bank A, this paper first finds out the defects of the current cost management method and mode, and analyzes the necessity and feasibility of introducing activity-based costing (ABC), and then analyzes the necessity and feasibility of introducing Activity-Based costing (ABC).This paper makes a case study on the application of Activity-Based costing (ABC) in Z Branch of Bank A, designs the process of Activity-Based costing (ABC) in Z Sub-Branch, and makes specific accounting on the basis of determining the object of Activity-Based costing (ABC).This paper expounds the principle of cost accounting of sub-departments and products by ABC in Z Sub-Branch, and analyzes the effect and key points of the implementation of ABC in order to solve some problems in management decision for Z Sub-Branch.The purpose of this paper is to carry out a case study on the introduction of activity-based costing to commercial banks in our country, which is of practical significance to the future of China's banking industry, which can make use of activity-based costing to carry out more scientific and systematic cost management.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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