本文關(guān)鍵詞：H銀行作業(yè)成本法的應(yīng)用研究，由筆耕文化傳播整理發(fā)布。

網(wǎng)友2830622664近日為您收集整理了關(guān)于H銀行作業(yè)成本法的應(yīng)用研究的文檔，希望對(duì)您的工作和學(xué)習(xí)有所幫助。以下是文檔介紹：?jiǎn)挝淮a10475學(xué)號(hào)104754110511分類(lèi)號(hào)F230碩士學(xué)位論文( 專(zhuān)業(yè)學(xué)位)H銀行作業(yè)成本法的應(yīng)用研究專(zhuān)業(yè)學(xué)位領(lǐng)域:會(huì)計(jì)專(zhuān)業(yè)學(xué)位類(lèi)別:會(huì)計(jì)專(zhuān)碩申請(qǐng)人:陳雯佳指導(dǎo)教師:劉新仕教授二〇一三年四月STUDY ON THE APPLICATION OF ACTIVITY-BASED COSTING IN H BANKA Dissertation Submitted to the Graduate School of Henan Universityin Partial Fulfillment of the Requirementsfor the Degree ofMaster ofProfessional AccountingByChen WenjiaSupervisor: Prof.liu XinshiDate:April, 2013I摘要隨著外資銀行的大舉進(jìn)入,國(guó)內(nèi)商業(yè)銀行面臨著越來(lái)越激烈的行業(yè)競(jìng)爭(zhēng)。我國(guó)的國(guó)有商業(yè)銀行目前在成本管理方面大多采用的是傳統(tǒng)的成本管理模式,存在諸多弊端。采用作業(yè)成本法,有助于提高銀行內(nèi)部的成本管理能力,同時(shí)還有助于進(jìn)行客戶(hù)和產(chǎn)品管理和決策,有利于建立新的責(zé)任會(huì)計(jì)系統(tǒng)、為業(yè)績(jī)考評(píng)提供更合理的依據(jù)。但由于其實(shí)施成本巨大以及我國(guó)商業(yè)銀行內(nèi)部存在的原因,該成本管理方法在我國(guó)還未得到推廣使用。因此,本文試圖通過(guò)作業(yè)成本法在H銀行的應(yīng)用研究,分析作業(yè)成本法在我國(guó)商業(yè)銀行應(yīng)用的可能性和必要性。首先,本文對(duì)H銀行的現(xiàn)有成本管理模式進(jìn)行了考察,找出其存在問(wèn)題:成本觀念淡漠;間接費(fèi)用的分配方法不合理;對(duì)客戶(hù)的盈利性缺乏精確分析。并分析了這些問(wèn)題存在的原因:成本核算系統(tǒng)難以準(zhǔn)確地進(jìn)行成本分?jǐn)?成本管理未與作業(yè)過(guò)程分析相結(jié)合;成本管理方法缺少管理會(huì)計(jì)手段。然后,本文設(shè)計(jì)了作業(yè)成本法在H銀行實(shí)施的基本流程并進(jìn)行了具體的核算分析:確定作業(yè)和作業(yè)中心,確定資源和歸集資源費(fèi)用,確認(rèn)和計(jì)量資源動(dòng)因,確認(rèn)和計(jì)量作業(yè)動(dòng)因,具體的作業(yè)成本核算。并通過(guò)作業(yè)成本法與傳統(tǒng)成本法核算結(jié)果的比較分析,展現(xiàn)了作業(yè)成本法在成本管理核算方面存在的優(yōu)勢(shì),以及傳統(tǒng)成本法的不足。最后,文章對(duì)H銀行實(shí)施作業(yè)成本法提出了建議,一是必須結(jié)合H銀行的實(shí)際情況,因地制宜;二是要找準(zhǔn)定位、次序漸進(jìn)、系統(tǒng)推進(jìn);三是要推動(dòng)作業(yè)成本法制度框架建設(shè);四是要提高員工素質(zhì);五是要建立相應(yīng)的作業(yè)成本數(shù)據(jù)庫(kù)及核算程序;六是要充分利用作業(yè)成本信息。關(guān)鍵詞:作業(yè)成本法,作業(yè),資源,成本動(dòng)因IIIABSTRACT With the entering of foreign banks, mercial banks are facing more and more petition in the industry. China's state-mercial banks at present in terms of cost management are still using the traditional cost management mode, there are many disadvantages. Using the cost of operation law, help to improve the bank's internal cost management ability, but also contribute to the customer and product management and decision-making, is conducive to the establishment of the responsibility accounting system, new provide a more rational basis for performance evaluation. But because of the huge cost and the existence of China'mercial banks internal reason, the method of cost management in our country has not been widely used. Therefore, this paper attempts to activity-based costing in the application of H bank, analysis of Activity-Based Costing in the possibility and necessity of application mercial banks in china.Firstly, studied the H bank's existing cost management mode, find out the existing problems: dim cost concept; distribution method of indirect costs is unreasonable; lack ofcustomer profitability analysis. And analyzes the reasons of these problems: cost accounting system to accurately without cost; cost bined with the operation process analysis; cost management methods lack of management accounting methods.Then, the basic process of the design of ABC implementation in H bank and analyzes the specific accounting: determine the operation and operation center, identify resources and collect resource cost, recognition and measurement of resource driver, confirmation and measurement of job motivation, job cost accounting concrete. The comparison and analysis of the activity-based costing and traditional costing accounting results, shows the existing in the cos

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  本文關(guān)鍵詞：H銀行作業(yè)成本法的應(yīng)用研究，由筆耕文化傳播整理發(fā)布。