时间驱动作业成本法在ADBC银行中的运用研究

发布时间：2018-05-25 18:52

本文选题：时间驱动作业成本核算 + 时间等式　；参考：《苏州大学》2013年硕士论文

【摘要】：随着全球金融市场一体化的进程加快和通讯技术及计算机网络的发展，银行的业务已经变得非常复杂，银行管理者越来越意识到成本信息的重要性。时间驱动作业成本核算是从作业成本核算方法的发展延伸，，它能够准确、详细地提供银行各个业务成本信息，适应银行个性化管理，促使银行开展盈利能力分析和预算管理。因此，研究时间驱动作业成本核算在银行中的应用具有重要意义。本文介绍了时间驱动作业成本核算相关基本原理，分析了ADBC银行作为一个政策性银行实施时间驱动作业成本法的可行性，结合传统成本核算方法对ADBC银行的影响，分析ADBC银行引入时间驱动作业成本核算的意义并指出应注意的问题。通过ADBC银行某支行财会部门实例，分析ADBC银行引入时间驱动作业成本核算的相关问题，力求将时间驱动作业成本核算引入ADBC银行日常会计核算中，以帮助银行管理者实现成本管理。
[Abstract]:With the acceleration of the integration of global financial markets and the development of communication technology and computer networks, the business of banks has become very complex, and bank managers are increasingly aware of the importance of cost information. Time-driven Activity-Based costing (ABC) is an extension of activity-based costing (ABC), which can accurately and detailedly provide the cost information of each bank's business, adapt to the individualized management of the bank, and promote the bank's profitability analysis and budget management. Therefore, it is of great significance to study the application of time-driven activity-based costing in banks. This paper introduces the basic principles of time-driven activity-based costing, analyzes the feasibility of implementing time-driven activity-based costing in ADBC Bank as a policy bank, and combines the influence of traditional cost accounting methods on ADBC Bank. This paper analyzes the significance of introducing time-driven activity-based costing in ADBC Bank and points out the problems to be paid attention to. Through an example of the accounting department of a branch of ADBC Bank, this paper analyzes the problems related to the introduction of time-driven Activity-Based costing (ABC) in ADBC Bank, and tries its best to introduce time-driven Activity-Based costing (ABC) into the daily accounting of ADBC Bank. To help bank managers achieve cost management.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42

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