本文選題：作業(yè)成本法　切入點：金融企業(yè)　出處：《北京交通大學》2017年碩士論文　論文類型：學位論文

【摘要】：作為國民經濟和社會發(fā)展的重要支柱行業(yè),金融業(yè)近年來高速發(fā)展,為了滿足不同人群的需求,金融產品越來越多樣化。我國金融行業(yè)在取得巨大進步的同時,也面臨著愈發(fā)激烈的市場競爭,各金融機構的市場份額此消彼長。我國全面開放金融業(yè)意味著,不僅要規(guī)范體制以對國內機構進行管控,還要與管理水平優(yōu)良的外資機構搶占市場。在這種市場環(huán)境下,同質化程度高的金融業(yè)務已不再能壟斷市場,管理人員也不再只關心市場份額,越發(fā)重視成本管理,進行成本控制。本文就作業(yè)成本法在金融企業(yè)的應用展開研究,為金融企業(yè)提供全面、準確的成本信息。作業(yè)成本法起源于制造行業(yè),在金融行業(yè)的應用較晚,但是國外有些金融機構已成功實施并取得良好成效。基于作業(yè)成本法的理論基礎與國內外先進案例,本文通過分析作業(yè)成本法在金融企業(yè)實施的必要性和可行性,進行方案設計,并以T資產管理公司為例,模擬SAP系統(tǒng)環(huán)境處理數(shù)據(jù)。首先對作業(yè)成本法理論和SAP系統(tǒng)相關模塊進行研究,通過對國內外文獻的分析,梳理作業(yè)成本法的發(fā)展歷程,并對其核心概念與核算原理深入研究。其次,設計金融企業(yè)實施作業(yè)成本法的方案,通過分析金融企業(yè)實施作業(yè)成本法的必要性和可行性,進行系統(tǒng)方案設計及流程方案設計。最后,以T資產公司為例,模擬SAP系統(tǒng)處理數(shù)據(jù)并得出結果進行分析,基于T資產管理公司的經營現(xiàn)狀與成本管理問題,提出實施作業(yè)成本法所需滿足的條件和遵循的規(guī)則,通過模擬SAP系統(tǒng)對某月費用及業(yè)務數(shù)據(jù)的處理,得出核算結果,并基于結果進行分析得出結論。論文研究的創(chuàng)新點主要體現(xiàn)在兩個方面。一是以作業(yè)成本法為理論基礎,以SAP財務控制模塊為實施工具,將二者結合以實現(xiàn)成本控制,這將比傳統(tǒng)成本控制方法更科學更準確地完成費用分攤;二是作業(yè)成本法是從制造業(yè)發(fā)起的,本文擬在金融企業(yè)實施作業(yè)成本法,得出相應結論并提出相關建議。本文將為管理人員經營決策提供數(shù)據(jù)支持,為金融企業(yè)進行成本管理提供一定的依據(jù)。
[Abstract]:As an important pillar of national economy and social development, the financial industry has developed rapidly in recent years. In order to meet the needs of different people, financial products are becoming more and more diversified. In the face of increasingly fierce market competition, the market share of financial institutions has been increasing and decreasing. The full opening of our financial industry means that we should not only regulate the system to regulate and control domestic institutions, In such a market environment, financial businesses with a high degree of homogeneity can no longer monopolize the market, and managers no longer only care about market share and attach more importance to cost management. This paper studies the application of activity-based costing in financial enterprises, and provides comprehensive and accurate cost information for financial enterprises. Activity-based costing originated from the manufacturing industry and was applied later in the financial industry. However, some foreign financial institutions have successfully implemented and achieved good results. Based on the theoretical basis of activity-based costing and advanced cases at home and abroad, this paper analyzes the necessity and feasibility of activity-based costing in financial enterprises. The project is designed, and T Asset Management Company is taken as an example to simulate the data processing of SAP system environment. Firstly, the theory of activity-based costing and the related modules of SAP system are studied, and the literature at home and abroad are analyzed. Combing the development course of activity-based costing, and deeply studying its core concept and accounting principle. Secondly, design the scheme of implementing activity-based costing in financial enterprises, and analyze the necessity and feasibility of implementing activity-based costing in financial enterprises. Finally, take T Asset Company as an example, simulate the SAP system processing data and get the result analysis, based on the management status and cost management problems of T Asset Management Company. The conditions and rules required for the implementation of activity-based costing are put forward, and the accounting results are obtained by simulating the processing of monthly cost and business data by SAP system. The innovation of this paper is mainly reflected in two aspects. One is based on the activity-based costing theory and the SAP financial control module as the implementation tool to achieve cost control. This will be more scientific and accurate than the traditional cost control methods to complete the cost allocation; second, the activity-based costing is initiated from the manufacturing industry, this paper intends to implement activity-based costing in financial enterprises. This paper will provide data support for managers' management decisions and provide some basis for financial enterprises to carry out cost management.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275.3;F832.39

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