發(fā)布時間：2018-05-19 21:27

  本文選題：銀行業(yè)務 + 作業(yè)成本��； 參考：《華南理工大學》2014年碩士論文

【摘要】：作業(yè)成本法以作業(yè)成本為對象，以每一作業(yè)的完成及其所耗資源為重點，，以成本動因為基礎，及時、有效地提供成本控制所需的相關信息的成本核算方法。而目前我國的國有商業(yè)銀行在成本管理方面大多還采用的是傳統(tǒng)的成本管理模式，存在諸如成本觀念淡漠、成本核算方法簡單、成本核算流程滯后以及對產(chǎn)品、客戶盈利性缺乏精確分析等弊端。隨著外資銀行的大舉進入，國內(nèi)商業(yè)銀行面臨著越來越激烈的行業(yè)競爭。對于正在進行體制轉(zhuǎn)換的國有商業(yè)銀行來說，只有不斷的完善自身的管理機制，提高核心競爭力，才能在金融市場上立于不敗之地。 本文針對GS銀行QY營業(yè)部現(xiàn)行成本核算方法的不足，提出作業(yè)成本管理模式在QY營業(yè)部實施的必要性和可行性，運用作業(yè)成本法理論，結(jié)合GS銀行QY營業(yè)部的業(yè)務，提出了GS銀行QY營業(yè)部實施作業(yè)成本法的方案設計和步驟，主要包括確定成本對象、劃分作業(yè)中心及成本庫、歸集資源、結(jié)轉(zhuǎn)作業(yè)中心成本、設置成本賬戶和核算程序等。并指出了GS銀行QY營業(yè)部在運用作業(yè)成本法應該注意的問題及解決措施。 商業(yè)銀行采用作業(yè)成本法，有助于提高銀行內(nèi)部的成本管理能力，同時還有助于進行客戶和產(chǎn)品管理和決策，有利于建立新的責任會計系統(tǒng)、為業(yè)績考評提供更合理的依據(jù)。本文主要探討作業(yè)成本法在我國GS銀行QY營業(yè)部應用的可行性和應用方法，具有一定的理論和實踐意義。
[Abstract]:Activity-Based costing (ABC) takes activity-based cost as its object, focuses on the completion of each activity and its consumed resources, and provides timely and effective cost accounting methods for the relevant information needed for cost control on the basis of cost drivers. At present, most of the state-owned commercial banks in our country still adopt the traditional cost management mode, such as the cost concept is indifferent, the cost accounting method is simple, the cost accounting process lags behind and the product, Lack of accurate analysis of customer profitability and other drawbacks. With the large-scale entry of foreign banks, domestic commercial banks are facing more and more fierce competition in the industry. For the state-owned commercial banks that are undergoing system transformation, only by constantly perfecting their own management mechanism and improving their core competitiveness, can they be in an invincible position in the financial market. In view of the deficiency of the current cost accounting method of QY business department of GS Bank, this paper puts forward the necessity and feasibility of implementing activity-based cost management mode in QY business department, and applies the theory of activity-based costing to combine the business of QY business department of GS Bank. This paper puts forward the scheme design and steps of implementing Activity-based costing in QY Business Department of GS Bank, which mainly includes ascertaining cost object, dividing activity center and cost base, collecting resources, carrying forward activity center cost, setting up cost account and accounting program, etc. This paper also points out the problems and solutions that should be paid attention to in the application of activity-based costing in QY business department of GS Bank. The adoption of activity-based costing in commercial banks helps to improve the internal cost management ability of banks, at the same time, it is also helpful to carry out customer and product management and decision-making, to establish a new responsibility accounting system, and to provide a more reasonable basis for performance evaluation. This paper mainly discusses the feasibility and method of applying activity-based costing in QY business department of GS Bank of China, which has certain theoretical and practical significance.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F830.42;F832.33

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本文編號：1911763