本文選題：作業(yè)成本法 + 中間業(yè)務(wù)　； 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：隨著央行對(duì)利率的不斷調(diào)整,商業(yè)銀行在傳統(tǒng)存貸業(yè)務(wù)中的獲利空間不斷縮小,為此,大批銀行家把目光投向了中間業(yè)務(wù)。中間業(yè)務(wù)作為銀行業(yè)務(wù)當(dāng)中的一種新型業(yè)務(wù),與資產(chǎn)、負(fù)債業(yè)務(wù)相比,最鮮明的優(yōu)勢(shì)就是對(duì)銀行資本占用低,且具有低成本、高收益的特點(diǎn),隨著綜合業(yè)務(wù)的不斷擴(kuò)展,不僅可以滿足客戶需求,還能增加客戶量,同時(shí)促進(jìn)其他相關(guān)業(yè)務(wù),比如資產(chǎn)業(yè)務(wù)、負(fù)債業(yè)務(wù)等的共同發(fā)展。而發(fā)展中間業(yè)務(wù)最根本的就是對(duì)其成本的準(zhǔn)確核算與管理,只有知道每項(xiàng)業(yè)務(wù)的準(zhǔn)確的成本信息,并將其與收益進(jìn)行對(duì)比,才能知道這項(xiàng)業(yè)務(wù)是否盈利,盈利多少,是否有繼續(xù)發(fā)展的必要。但是傳統(tǒng)的成本核算方法并不能為管理層提供準(zhǔn)確、具體的產(chǎn)品成本信息,考慮到中間業(yè)務(wù)的共同成本比重大,可以選擇作業(yè)成本法來進(jìn)行中間業(yè)務(wù)成本的核算與管理。通過對(duì)中信銀行中間業(yè)務(wù)成本管理現(xiàn)狀的分析,將作業(yè)成本法運(yùn)用到中間業(yè)務(wù)成本上來,對(duì)中間業(yè)務(wù)成本進(jìn)行準(zhǔn)確的核算與有效的管理,提高中間業(yè)務(wù)效率。據(jù)調(diào)查表明,現(xiàn)如今許多國(guó)外大型金融機(jī)構(gòu)已經(jīng)放棄傳統(tǒng)成本法而是采用更加精準(zhǔn)的作業(yè)成本法來進(jìn)行成本核算。與傳統(tǒng)成本法相比,作業(yè)成本法的核算與管理理念更為先進(jìn),能夠幫助信息使用者更加合理有效的進(jìn)行經(jīng)營(yíng)管理與戰(zhàn)略決策。銀行中間業(yè)務(wù)較其他業(yè)務(wù)而言,具有種類多樣且代理費(fèi)用占有比重大等特點(diǎn),利用作業(yè)成本法可以獲得更加精準(zhǔn)的成本核算結(jié)果,這將大大提高中間業(yè)務(wù)成本管理水平,為客戶提供更好的中間業(yè)務(wù)產(chǎn)品建議,從而吸引更多客戶,為銀行發(fā)展貢獻(xiàn)更大的利益。因此,將理論基礎(chǔ)與實(shí)際案列相結(jié)合,采取定量與定性分析相結(jié)合的方法,將作業(yè)成本法應(yīng)用于商業(yè)銀行中間業(yè)務(wù)成本管理當(dāng)中具有十分重要的意義。
[Abstract]:With the adjustment of interest rate by the central bank, the profit space of commercial banks in the traditional deposit and loan business is shrinking, so a large number of bankers have turned their attention to the intermediate business. Intermediary business as a new type of business in banking business, compared with assets, liabilities business, the most obvious advantage is that the bank capital occupation is low, and has the characteristics of low cost and high income, with the continuous expansion of comprehensive business, It can not only meet the needs of customers, but also increase the number of customers, and promote the common development of other related business, such as assets business, liability business and so on. The most fundamental thing in developing intermediate businesses is to accurately account and manage their costs. Only by knowing the exact cost information of each business and comparing it with the income, can we know whether the business is profitable and how much it is profitable. Is there a need for continued development? However, the traditional cost accounting method can not provide management with accurate and specific product cost information. Considering the large proportion of common cost of intermediate business, activity-based costing method can be selected to account and manage the cost of intermediate business. By analyzing the current situation of cost management of intermediate business in CITIC Bank, this paper applies activity-based costing method to the cost of intermediate business, and carries out accurate accounting and effective management to improve the efficiency of intermediate business. According to the survey, many large foreign financial institutions have abandoned the traditional cost method and adopted more accurate activity-based costing method to carry out cost accounting. Compared with traditional costing, ABC is more advanced in accounting and management, and can help information users to make more reasonable and effective management and strategic decision. Compared with other businesses, bank intermediary business has the characteristics of diverse types and large proportion of agency fees. Using activity-based costing method can obtain more accurate cost accounting results, which will greatly improve the level of intermediate business cost management. To provide customers with better intermediate business products to attract more customers and contribute more benefits to the development of banks. Therefore, it is of great significance to apply ABC to the cost management of intermediate business in commercial banks by combining the theoretical basis with the actual case list and adopting the method of quantitative and qualitative analysis.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.2

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 鮑楚含;;商業(yè)銀行發(fā)展中間業(yè)務(wù)的成本管理分析[J];商場(chǎng)現(xiàn)代化;2014年26期

2 賴茂濤;;作業(yè)成本法在銀行中的應(yīng)用研究[J];福建商業(yè)高等�？茖W(xué)校學(xué)報(bào);2014年01期

3 李俊成;;論商業(yè)銀行中間業(yè)務(wù)的現(xiàn)狀與發(fā)展趨勢(shì)[J];財(cái)務(wù)與金融;2014年01期

4 韓丹丹;;淺議作業(yè)成本法在成本管理中的應(yīng)用[J];東方企業(yè)文化;2014年03期

5 張秀琴;;作業(yè)成本法問題探討[J];經(jīng)濟(jì)研究導(dǎo)刊;2013年34期

6 �；劬�;仝麗娟;;企業(yè)會(huì)計(jì)成本核算方法新探[J];財(cái)經(jīng)界(學(xué)術(shù)版);2013年21期

7 楊挺;;全國(guó)性股份制商業(yè)銀行中間業(yè)務(wù)的發(fā)展研究——基于我國(guó)12家股份制銀行2012年年報(bào)數(shù)據(jù)的分析[J];中國(guó)證券期貨;2013年07期

8 李莉;;商業(yè)銀行推行作業(yè)成本法的成本動(dòng)因分析[J];企業(yè)導(dǎo)報(bào);2013年11期

9 陶婭娜;盛朝暉;李海輝;;國(guó)內(nèi)外商業(yè)銀行中間業(yè)務(wù)比較分析[J];金融與經(jīng)濟(jì);2012年11期

10 劉曉燕;;淺析商業(yè)銀行成本管理問題[J];商;2012年16期

，

本文編號(hào)：1847494