【摘要】：正近年來,商業(yè)銀行需要不斷提升成本精細化管理水平,以緩解業(yè)務增速放緩、凈利差收窄等帶來的經(jīng)營壓力。對銀行而言,后臺作業(yè)部門既是保障全行業(yè)務快速發(fā)展的服務支持平臺,也是主要的運營成本消耗中心。因此,在當前"全面推進降本增效"的工作思路下,應科學構(gòu)建銀行后臺作業(yè)成本核算體系,以有針對性地評判作業(yè)中心資源投入的合理性,實現(xiàn)精細化的成
[Abstract]:In recent years, commercial banks need to continuously improve the level of cost fine management in order to alleviate the business pressure caused by the slowdown of business growth and the narrowing of net interest margin. As far as banks are concerned, the back-office operation department is not only the service support platform to ensure the rapid development of the whole bank business, but also the main operating cost consumption center. Therefore, under the current work idea of "comprehensively promoting cost reduction and increasing efficiency", we should scientifically construct the backstage activity-based cost accounting system of the bank, in order to evaluate the rationality of the resource input of the operation center and realize the fine success.
【作者單位】： 中國民生銀行西安分行;
【分類號】：F830.42;F832.33

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