本文選題：作業(yè)成本法 + 商業(yè)銀行　； 參考：《新疆財經(jīng)大學(xué)》2014年碩士論文

【摘要】：2006年12月11日起，《中華人民共和國外資銀行管理條例》和《中華人民共和國外資銀行管理條例實施細則》正式實施，我國銀行業(yè)開始全面對外開放，外資銀行在中國的機構(gòu)數(shù)量及相應(yīng)的資產(chǎn)規(guī)模逐年攀升。外資銀行在資產(chǎn)質(zhì)量、資金規(guī)模、經(jīng)管方式和產(chǎn)品服務(wù)創(chuàng)新等方面，較之國內(nèi)商業(yè)銀行具有更強的競爭優(yōu)勢，并且在金融業(yè)發(fā)展自由化、信息化和國際化的總趨勢下，外資銀行的進入對我國商業(yè)銀行的沖擊和競爭將不容小覷。而長期以來，我國銀行業(yè)的成本管理模式存在管理會計手段缺乏，成本核算方式粗放等問題，因而不能高效的提供精確的決策信息，成本管理效率低下。因此，設(shè)法提高我國商業(yè)銀行成本管理總體水平，成為面對日益激烈的同業(yè)競爭時，我國商業(yè)銀行決策者一個亟待思索和完善的問題。 目前，我國的商業(yè)銀行大都采用的是傳統(tǒng)的成本管理模式，其成本核算過程簡易、核算流程滯后，致使分配的費用不準(zhǔn)確，產(chǎn)品成本的計量結(jié)果失真。作業(yè)成本法作為一種科學(xué)的、先進的成本核算與管理方法，有助于提升商業(yè)銀行內(nèi)部的成本管理能力，有利于管理層制定更有效的銀行客戶和產(chǎn)品決策。同時，為構(gòu)建新的責(zé)任會計體系打下基礎(chǔ)，也可為業(yè)績考評制度提供更有效的依據(jù)。作業(yè)成本管理方法在很多西方銀行中已經(jīng)得到了很好的推行，例如英國匯豐銀行，美國花旗銀行等，在我國香港地區(qū)的銀行業(yè)中也已經(jīng)有一定的發(fā)展，但在我國大陸地區(qū)的商業(yè)銀行中，，尚無成功實施作業(yè)成本法的相關(guān)案例。本文從我國A商業(yè)銀行成本管理現(xiàn)狀出發(fā)，并以A銀行最基礎(chǔ)的運營核算單位——Z支行為研究案例，對我國商業(yè)銀行應(yīng)用作業(yè)成本法進行了有益的應(yīng)用探索，試圖為我國商業(yè)銀行引入作業(yè)成本法提供相關(guān)借鑒。 本文基于對A銀行Z支行現(xiàn)有成本管理模式的考察，首先找出其現(xiàn)行成本管理方法和模式的缺陷，并剖析了其引入作業(yè)成本法的必要性與可行性，然后，對A銀行Z支行采用作業(yè)成本法進行了案例性的研究，設(shè)計了作業(yè)成本法在Z支行實施的流程，在確定作業(yè)成本對象的基礎(chǔ)上，進行了具體的核算，闡明了作業(yè)成本法在Z支行進行分部門、分產(chǎn)品的成本核算原理，并對該支行實施的效果和關(guān)鍵點進行了相關(guān)分析，以期為Z支行解決經(jīng)營決策上的部分問題。本文旨在對我國商業(yè)銀行引入作業(yè)成本法進行案例性的研究，對于我國銀行業(yè)在未來能夠利用作業(yè)成本法進行更科學(xué)、系統(tǒng)的成本管理具有一定的實際意義。
[Abstract]:Since December 11, 2006, the regulations of the people's Republic of China on the Administration of Foreign Banks and the rules for the implementation of the regulations on the Administration of Foreign Banks of the people's Republic of China have been formally implemented.The number of foreign banks in China and the corresponding assets have increased year by year.Foreign banks have a stronger competitive advantage than domestic commercial banks in terms of asset quality, capital scale, management mode and innovation of products and services, and under the general trend of liberalization, informatization and internationalization of the financial industry,The impact and competition of foreign banks on our commercial banks will not be underestimated.But for a long time, the cost management mode of our country's banking industry has some problems, such as the lack of management accounting means and the extensive cost accounting method, so it can not provide accurate decision information efficiently and the cost management efficiency is low.Therefore, how to improve the overall level of cost management of commercial banks in China has become an urgent problem to be considered and perfected in the face of increasingly fierce competition among the same industry.At present, most commercial banks in our country adopt the traditional cost management mode. The cost accounting process is simple and the accounting process lags behind, which leads to the inaccuracy of the cost distribution and the distortion of the measuring result of the product cost.Activity-Based costing (ABC) is a scientific and advanced method of cost accounting and management, which is helpful to enhance the internal cost management ability of commercial banks and to make more effective decision-making of bank customers and products.At the same time, it lays the foundation for the new responsibility accounting system and provides more effective basis for the performance appraisal system.Activity-Based cost Management (ABCM) has been well implemented in many western banks, such as HSBC, Citibank of the United States, and so on, and has also developed in the banking sector in Hong Kong in China.However, there is no case of successful implementation of activity-based costing in commercial banks in mainland China.Based on the current situation of cost management of A commercial bank in China and the case study of the most basic operating accounting unit Z branch of Bank A, this paper makes a beneficial exploration on the application of activity-based costing in commercial banks of our country.This paper attempts to provide relevant reference for commercial banks to introduce activity-based costing.Based on the investigation of the current cost management mode in the Z Branch of Bank A, this paper first finds out the defects of the current cost management method and mode, and analyzes the necessity and feasibility of introducing activity-based costing (ABC), and then analyzes the necessity and feasibility of introducing Activity-Based costing (ABC).This paper makes a case study on the application of Activity-Based costing (ABC) in Z Branch of Bank A, designs the process of Activity-Based costing (ABC) in Z Sub-Branch, and makes specific accounting on the basis of determining the object of Activity-Based costing (ABC).This paper expounds the principle of cost accounting of sub-departments and products by ABC in Z Sub-Branch, and analyzes the effect and key points of the implementation of ABC in order to solve some problems in management decision for Z Sub-Branch.The purpose of this paper is to carry out a case study on the introduction of activity-based costing to commercial banks in our country, which is of practical significance to the future of China's banking industry, which can make use of activity-based costing to carry out more scientific and systematic cost management.
【學(xué)位授予單位】：新疆財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.33;F830.42

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