Dedication and acknowledgements奉獻(xiàn)和致謝

為了完成論文，我都直接或間接地從很多人公認(rèn)的一些支持。首先，我需要給我的贊賞·馬哈茂德·賽義德，，誰是理想的上司，讓我的一些想法和建議，對我論文的過程。更重要的是，由于一些應(yīng)該給我的朋友，燕王，誰的作品在該分支機(jī)構(gòu)出納員，中國民生銀行。正是因?yàn)樗膸椭铱梢栽谠摲种C(jī)構(gòu)的采訪中，中國民生銀行順利。此外，與銀行總裁張研，客戶經(jīng)理林穎，操作經(jīng)理夏小，大堂經(jīng)理黎明薛和柜員源源劉的合作，我已經(jīng)獲得從分支A，中國民生銀行一些有用的信息完成我的論文。最后，我要感謝我的父母給誰當(dāng)我累了我鼓勵(lì)，以及我的朋友誰支持我的研究，并分享他們的意見和我在一起�？傊�，我無法完成我的論文，不僅在專業(yè)知識方面，而且還連接，并與他人合作的能力的過程中學(xué)到了很多。我會記住這方面的經(jīng)驗(yàn)，并希望有更多的機(jī)會來提高自己。In order to finish this dissertation, I have acknowledged some support directly or indirectly from many people. Firstly, I need to give my appreciation to Mahmoud Al-Sayed, who is the ideal supervisor that gives me some ideas and suggestions on the process of my dissertation. What’s more, some thanks should be given to my friend, Yan Wang, who works as a teller in the branch A, China Minsheng Bank. It is precisely because her help that I can make an interview in the branch A, China Minsheng Bank smoothly. In addition, with the cooperation of the bank president Yan Zhang, the customer manager Ying Lin, the operation manager Xia Xiao, the lobby manger Liming Xue and the teller Yuanyuan Liu, I have acquired some useful information from the branch A, China Minsheng Bank to complete my dissertation. Lastly, I am grateful to my parents who give me encouragements when I am tired, as well as my friends who supported my research and share their opinions with me. In a word, I learned a lot from the process of completing my dissertation, not only on the aspect of specialized knowledge, but also the ability of connecting and cooperation with others. I will remember this experience and want to have much more chances to improve myself.

Abstract摘要

Activity Based Costing ( herein after called “ABC) is a kind of effective costing management methods which means the ABC not only can provide enterprise with appropriate costing information, but also can eliminate non-value added activities and optimize business processes.

The aim of the research is to have a good understanding about the application of ABC in the China Minsheng Banking Corporation and know how to change current cost management for Chinese commercial banks. The objectives of this research is to know the limitations of current cost management in Chinese commercial banks, to have an understanding about application of ABC in China Minsheng Banking Corporation, to obtain how to change current system to better adopt ABC. This dissertation will use the secondary data from the official resources and make interviews to the staffs in branch A, China Minsheng Bank. 
The dissertation describes current cost management of China Minsheng Bank, and realizes its ability of cost control is relatively weak under the traditional cost accounting with other commercial banks in China. Taking branch A of China Minsheng Bank as an example to apply ABC and compares the product costs with that under the current traditional cost method, the variances then demonstrate the advantages on the application of ABC in China Minsheng Bank and know the limitations of current cost accounting methods, which may also provide reference significance for the other commercial banks in China. What’s more, suggestions on how to better apply the ABC in Chinese commercial banks are given. 
Additionally, interviews with 10 employees at one branch revealed six factors that would block the implementation in the future: the lack of clear business purpose, a lack of education about ABC, poor model design, a lack of participants, individual and organizational resistance to change, and the fact that few outsourcers were available.

Table of contents目錄

Chapter 1 Introduction 6
1.1.Rationale for the research 6
1.1.1.The background of the study 6
1.1.2 Aim and objectives 7
1.1.3. The significance of the research 8
Chapter 2 Literature Review 9
2.1 The definitions of ABC system 9
2.2 The development prospect of ABC 9
2.3 The examples of ABC system- focus on the service industry or banks 10
2.4 The cost accounting principle of ABC 13
2.5 ABC implementation and challenge 14
Chapter 3 Methodology 15
3.1 Previous research 15
3.2 Research method 17
Chapter 4 Findings & Results 17
Chapter 5 Conclusion & Expectation 19
5.1 Conclusions 19
5.2. Recommendations to the China commercial banks 20
5.3. Limitations & expectations 21

Chapter 1 Introduction介紹

1.1. Rationale for the research
1.1.1.The background of the study
Under the background of depth adjustment of economy globalization, the growth of Chinese economy plays a positively significant role on promoting the development of world economy. China Banking industry opened its door to the outside world since 11 Dec. 2006. In accordance with the data of China Securities Regulatory Commission, there have been 35 foreign corporate banks, 45 foreign banks which were supposed to handle RMB transactions, 25 foreign corporate banks, 25 foreign-owned bank branches which were supposed to run the financial derivative product transactions and 5 foreign corporate banks which were supposed to issue RMB currency financial bonds until the end of 2011. Through six years’ development, foreign-owned banks have been more comfortable with the competitive model of China market, expanding stably in the China. For example, foreign capital banks open up the situation quickly in the business of bankcard, electronic banking and personal loan through flexible design of products and pricing strategies. In the meantime, foreign capital banks usually tend to offer more and steady promises of capital preservation in the term of financial services. Furthermore, many foreign capital banks push out comprehensive financial service plan taking meeting the family’s long-term financial demand as subject, in order to build the brand image of sweet financial partner and cultivate long term and stable cooperative relationship with clients. And the annual reports of many banks show that the expenditure of foreign capital banks is increasing with its expansion. In addition, there has been a dramatic shift in the China banking financial system. Municipal commercial banks and country banks and many other kinds of banks are constantly merging. Bank products and services of various kinds of banks tend to be same, which leads to the banks’ market share become smaller and operation risk become greater. What’s more, People's Bank of China adjusted the floating range of deposit, making the banks’ net interest margins reduced. All the above factors lead to commercial banks’ profit margin becomes narrow.
 
5.3. Limitations & expectations
As the limited personal capacity and poor bank working experiences, there are some weaknesses of this dissertation. On the one hand, the collection of data is not enough. For example, the costing information about the whole bank lacks and only the information about branch A can be obtained, which make the persuasion of the specific case analyses not enough. On the other hand, with the limitation of objective condition, the classification of the activities and cost drivers is too easy. This makes the study not thorough enough. Hoping the future research can collect enough information and analyze the case more comprehensive, making the research better.  
 

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