作业成本法在GS银行QY营业部的应用研究

发布时间：2018-05-19 21:27

本文选题：银行业务 + 作业成本　；参考：《华南理工大学》2014年硕士论文

【摘要】：作业成本法以作业成本为对象，以每一作业的完成及其所耗资源为重点，，以成本动因为基础，及时、有效地提供成本控制所需的相关信息的成本核算方法。而目前我国的国有商业银行在成本管理方面大多还采用的是传统的成本管理模式，存在诸如成本观念淡漠、成本核算方法简单、成本核算流程滞后以及对产品、客户盈利性缺乏精确分析等弊端。随着外资银行的大举进入，国内商业银行面临着越来越激烈的行业竞争。对于正在进行体制转换的国有商业银行来说，只有不断的完善自身的管理机制，提高核心竞争力，才能在金融市场上立于不败之地。本文针对GS银行QY营业部现行成本核算方法的不足，提出作业成本管理模式在QY营业部实施的必要性和可行性，运用作业成本法理论，结合GS银行QY营业部的业务，提出了GS银行QY营业部实施作业成本法的方案设计和步骤，主要包括确定成本对象、划分作业中心及成本库、归集资源、结转作业中心成本、设置成本账户和核算程序等。并指出了GS银行QY营业部在运用作业成本法应该注意的问题及解决措施。商业银行采用作业成本法，有助于提高银行内部的成本管理能力，同时还有助于进行客户和产品管理和决策，有利于建立新的责任会计系统、为业绩考评提供更合理的依据。本文主要探讨作业成本法在我国GS银行QY营业部应用的可行性和应用方法，具有一定的理论和实践意义。
[Abstract]:Activity-Based costing (ABC) takes activity-based cost as its object, focuses on the completion of each activity and its consumed resources, and provides timely and effective cost accounting methods for the relevant information needed for cost control on the basis of cost drivers. At present, most of the state-owned commercial banks in our country still adopt the traditional cost management mode, such as the cost concept is indifferent, the cost accounting method is simple, the cost accounting process lags behind and the product, Lack of accurate analysis of customer profitability and other drawbacks. With the large-scale entry of foreign banks, domestic commercial banks are facing more and more fierce competition in the industry. For the state-owned commercial banks that are undergoing system transformation, only by constantly perfecting their own management mechanism and improving their core competitiveness, can they be in an invincible position in the financial market. In view of the deficiency of the current cost accounting method of QY business department of GS Bank, this paper puts forward the necessity and feasibility of implementing activity-based cost management mode in QY business department, and applies the theory of activity-based costing to combine the business of QY business department of GS Bank. This paper puts forward the scheme design and steps of implementing Activity-based costing in QY Business Department of GS Bank, which mainly includes ascertaining cost object, dividing activity center and cost base, collecting resources, carrying forward activity center cost, setting up cost account and accounting program, etc. This paper also points out the problems and solutions that should be paid attention to in the application of activity-based costing in QY business department of GS Bank. The adoption of activity-based costing in commercial banks helps to improve the internal cost management ability of banks, at the same time, it is also helpful to carry out customer and product management and decision-making, to establish a new responsibility accounting system, and to provide a more reasonable basis for performance evaluation. This paper mainly discusses the feasibility and method of applying activity-based costing in QY business department of GS Bank of China, which has certain theoretical and practical significance.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42;F832.33

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