【摘要】：隨著我國(guó)金融市場(chǎng)逐步全面開(kāi)放，國(guó)內(nèi)商業(yè)銀行和境外商業(yè)銀行之間的競(jìng)爭(zhēng)日益激烈，將銀行價(jià)值最大化作為經(jīng)營(yíng)管理的最終目標(biāo)，已成為各家商業(yè)銀行的共識(shí)。我國(guó)商業(yè)銀行長(zhǎng)期以來(lái)逐漸形成的重信貸指標(biāo)輕內(nèi)部管理、重?cái)?shù)量增長(zhǎng)輕質(zhì)量增長(zhǎng)、淡漠成本費(fèi)用觀念等弊病的消極影響也日益體現(xiàn)，并制約國(guó)內(nèi)商業(yè)銀行競(jìng)爭(zhēng)能力的提高。這種背景下，作為一種全新的成本管理方法——作業(yè)成本法（Activity Based Costing）越來(lái)越受到我國(guó)商業(yè)銀行界的關(guān)注與推崇。目前，作業(yè)成本法在西方獲得了廣泛而成熟的應(yīng)用，花旗銀行、美國(guó)田納西州第一國(guó)民銀行等一批國(guó)際性商業(yè)銀行紛紛推行作業(yè)成本法來(lái)獲取更加準(zhǔn)確的戰(zhàn)略、財(cái)務(wù)和業(yè)務(wù)方面的信息，以應(yīng)對(duì)金融自由化、電子化和國(guó)際化的激烈競(jìng)爭(zhēng)。因此推行作業(yè)成本法將是我國(guó)商業(yè)銀行提高競(jìng)爭(zhēng)力和解決內(nèi)部長(zhǎng)期積累問(wèn)題的必然選擇。 近年來(lái)，xxx銀行雖然為了降低運(yùn)營(yíng)成本，進(jìn)行了一系列富有成效的改革，取得了一定的成績(jī)，，但還是存在資產(chǎn)質(zhì)量低下、經(jīng)營(yíng)質(zhì)量低、收入結(jié)構(gòu)不合理等問(wèn)題。在成本核算方面，該行應(yīng)用傳統(tǒng)成本分配系統(tǒng)難以為該行分產(chǎn)品、分客戶(hù)的盈利能力分析和市場(chǎng)戰(zhàn)略提供精確、可靠的成本信息和決策依據(jù)。xxx銀行在存貸業(yè)務(wù)量高速增長(zhǎng)的情況下，成本卻沒(méi)有得到有效的控制，從而引起銀行虧損面擴(kuò)大，資金成本過(guò)高等成本管理方面的問(wèn)題。這使xxx銀行面臨著巨大的盈利壓力。 因此，本文在已有作業(yè)成本法理論研究的基礎(chǔ)上，分析了xxx銀行成本管理的現(xiàn)狀和存在的問(wèn)題，并針對(duì)這些問(wèn)題，提出了該行運(yùn)用作業(yè)成本法進(jìn)行核算和管理的具體思路，并運(yùn)用幾個(gè)典型案例比較分析了作業(yè)成本法和傳統(tǒng)成本核算方法的優(yōu)越性。最后，分析了商業(yè)銀行運(yùn)用作業(yè)成本法的難點(diǎn)、重點(diǎn)和解決思路。
[Abstract]:With the gradual opening of the financial market in China, the competition between domestic commercial banks and foreign commercial banks is increasingly fierce. It has become a common understanding of commercial banks to take the maximization of bank value as the ultimate goal of operation and management. For a long time, commercial banks in our country have gradually formed the negative effects such as emphasizing credit index and internal management, emphasizing quantity growth over quality growth, neglecting the idea of cost and expense, and restricting the improvement of competitive power of domestic commercial banks. Under this background, Activity-based costing (Activity Based Costing), a new cost management method, has been paid more and more attention to by the commercial banks in China. At present, Activity-Based costing (ABC) has been widely and maturely applied in the West. Citibank, the first National Bank of Tennessee, and other international commercial banks have carried out Activity-based costing to obtain a more accurate strategy. Financial and business information to cope with financial liberalization, electronic and international competition. Therefore, the implementation of ABC will be the inevitable choice for commercial banks to improve their competitiveness and solve the problem of long-term accumulation. In recent years, in order to reduce the operating cost, the bank has carried out a series of effective reforms and made certain achievements, but there are still some problems such as the low quality of assets, the low quality of management, the unreasonable structure of income and so on. In terms of cost accounting, it is difficult for the bank to use the traditional cost distribution system to provide precision for the bank to analyze the profitability and market strategy of its products and customers. The reliable cost information and decision basis. Xxx Bank in the case of high growth of deposit and loan business, but the cost has not been effectively controlled, thus leading to the bank loss area expansion, capital cost is too high and other cost management problems. This makes xxx Bank face huge profit pressure. Therefore, on the basis of the existing ABC theory, this paper analyzes the current situation and existing problems of xxx Bank's cost management, and puts forward the concrete ideas of ABC accounting and management in view of these problems. The advantages of activity-based costing and traditional cost accounting are compared and analyzed with several typical cases. Finally, the paper analyzes the difficulties, emphases and solutions of ABC in commercial banks.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F830.42

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