本文選題：估時(shí)作業(yè)成本法　切入點(diǎn)：理財(cái)中心　出處：《哈爾濱商業(yè)大學(xué)》2014年碩士論文

【摘要】：在我國(guó)銀行業(yè)相互競(jìng)爭(zhēng)激烈、盈利環(huán)境整體發(fā)生改變的當(dāng)前,銀行的管理者們逐漸意識(shí)到成本信息的重要性。估時(shí)作業(yè)成本法是傳統(tǒng)作業(yè)成本法的發(fā)展和延伸,其有助于商業(yè)銀行提高成本信息的準(zhǔn)確性,滿足商業(yè)銀行盈利能力分析及預(yù)算管理強(qiáng)化的需要,適應(yīng)商業(yè)銀行個(gè)性化管理的需要。因此,估時(shí)作業(yè)成本法在商業(yè)銀行成本核算與控制中的應(yīng)用具有積極的現(xiàn)實(shí)意義。 以招商銀行理財(cái)中心為研究對(duì)象,針對(duì)該理財(cái)中心成本核算方面所存在的問題進(jìn)行深入分析,提出估時(shí)作業(yè)成本法在該理財(cái)中心運(yùn)用的建議,是估時(shí)作業(yè)成本法在商業(yè)銀行應(yīng)用的一種嘗試。對(duì)傳統(tǒng)作業(yè)成本法和估時(shí)作業(yè)成本法進(jìn)行比較和分析,通過調(diào)查招商銀行理財(cái)中心的基本狀況,對(duì)該理財(cái)中心成本核算及其控制問題進(jìn)行分析,并對(duì)該理財(cái)中心估時(shí)作業(yè)成本法應(yīng)用的可行性及必要性進(jìn)行論證。以此為基礎(chǔ),將估時(shí)作業(yè)成本法具體應(yīng)用到該理財(cái)中心,對(duì)該理財(cái)中心的作業(yè)流程進(jìn)行詳細(xì)描述,包括估計(jì)理財(cái)中心的實(shí)際業(yè)務(wù)能力,計(jì)算理財(cái)中心的單位時(shí)間業(yè)務(wù)成本,估計(jì)理財(cái)中心的作業(yè)時(shí)間耗用量,理財(cái)中心時(shí)間等式,計(jì)算理財(cái)中心成本動(dòng)因分配率,最后將理財(cái)中心成本進(jìn)行分配與歸集。 招商銀行理財(cái)中心估時(shí)作業(yè)成本法的應(yīng)用設(shè)計(jì)與實(shí)踐,不僅為該中心的成本管理提供了重要的技術(shù)支持,也為其他商業(yè)銀行作業(yè)成本法的應(yīng)用提供了參考與借鑒。
[Abstract]:With the fierce competition among banks and the change of profit environment in China, bank managers gradually realize the importance of cost information.Activity-based costing (ABC) is the development and extension of traditional ABC, which helps commercial banks to improve the accuracy of cost information and meet the needs of profitability analysis and budget management of commercial banks.To meet the needs of individual management of commercial banks.Therefore, the application of activity-based costing in commercial bank cost accounting and control has positive practical significance.Taking China Merchants Bank Financial Management Center as the object of study, this paper makes a thorough analysis of the problems existing in the cost accounting of the center, and puts forward some suggestions for the application of the activity-based costing method in this financial center.It is an attempt to apply activity-based costing in commercial banks.This paper compares and analyzes the traditional activity-based costing and estimating activity-based costing, analyzes the cost accounting and its control problems of China Merchants Bank by investigating the basic situation of China Merchants Bank Financial Management Center.The feasibility and necessity of applying activity-based costing to the financial management center are demonstrated.On the basis of this, this paper applies activity-based costing method to the financial management center, and describes the operation flow of the center in detail, including estimating the actual business ability of the financial management center, calculating the unit time business cost of the financial management center.It estimates the time consumption of financial management center, the time equation of financial management center, calculates the cost driver allocation rate of financial center, and finally distributes and aggregates the cost of financial center.The application design and practice of activity-based costing in China Merchants Bank not only provide important technical support for the cost management of the center, but also provide reference for the application of Activity-based costing in other commercial banks.
【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】：2014
【分類號(hào)】：F832.33;F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 楊繼良 ,尹佳音;作業(yè)成本法的新發(fā)展——估時(shí)作業(yè)成本法簡(jiǎn)介[J];財(cái)會(huì)通訊;2005年02期

2 曹露燕;;商業(yè)銀行作業(yè)成本法和EVA的整合應(yīng)用[J];財(cái)會(huì)月刊;2012年03期

3 陳玉清,嚴(yán)琳;基于時(shí)間驅(qū)動(dòng)因素的兩種作業(yè)成本法的分析比較[J];東北大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2005年05期

4 劉義鵑;張歡;;基于時(shí)間驅(qū)動(dòng)的價(jià)值鏈成本控制案例研究[J];阜陽師范學(xué)院學(xué)報(bào)(社會(huì)科學(xué)版);2011年02期

5 劉彤;滕春賢;;時(shí)間驅(qū)動(dòng)作業(yè)成本法下的家電供應(yīng)鏈成本核算[J];財(cái)會(huì)月刊;2013年08期

6 唐麗莉;;對(duì)新會(huì)計(jì)制度下醫(yī)院成本核算與績(jī)效的探討[J];財(cái)經(jīng)界(學(xué)術(shù)版);2013年24期

7 牛慧君;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

8 丁兆娟;;試論醫(yī)院成本管理中作業(yè)成本法的運(yùn)用[J];財(cái)經(jīng)界(學(xué)術(shù)版);2014年03期

9 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

10 盧馨;吳俊勇;黃惠;;中國(guó)企業(yè)成本管理趨勢(shì)研究——基于文獻(xiàn)數(shù)據(jù)的實(shí)證分析[J];管理工程學(xué)報(bào);2014年02期

，

本文編號(hào)：1730607