导　　师： 张彦

学科专业： 1253

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 作业成本法以作业成本为对象，以每一作业的完成及其所耗资源为重点，以成本动因为基础，及时、有效地提供成本控制所需的相关信息的成本核算方法。而目前我国的国有商业银行在成本管理方面大多还采用的是传统的成本管理模式，存在诸如成本观念淡漠、成本核算方法简单、成本核算流程滞后以及对产品、客户盈利性缺乏精确分析等弊端。随着外资银行的大举进入，国内商业银行面临着越来越激烈的行业竞争。对于正在进行体制转换的国有商业银行来说，只有不断的完善自身的管理机制，提高核心竞争力，才能在金融市场上立于不败之地。 本文针对GS银行QY营业部现行成本核算方法的不足，提出作业成本管理模式在QY营业部实施的必要性和可行性，运用作业成本法理论，结合GS银行QY营业部的业务，提出了GS银行QY营业部实施作业成本法的方案设计和步骤，主要包括确定成本对象、划分作业中心及成本库、归集资源、结转作业中心成本、设置成本账户和核算程序等。并指出了GS银行QY营业部在运用作业成本法应该注意的问题及解决措施。 商业银行采用作业成本法，有助于提高银行内部的成本管理能力，同时还有助于进行客户和产品管理和决策，有利于建立新的责任会计系统、为业绩考评提供更合理的依据。本文主要探讨作业成本法在我国GS银行QY营业部应用的可行性和应用方法，具有一定的理论和实践意义。 Activity based costing of operation cost as the object, with the completion of each activityand the consumption of resources as the focus, to cost as basis, the cost accounting method intime, effectively providing information related to cost control required. At present, China'sstate-owned commercial banks at present in terms of cost management are still using thetraditional cost management mode, some problems such as the dim cost concept, costaccounting method is simple, the cost accounting process lag as well as to customerprofitability products, the lack of precise analysis of disadvantages. With the entering offoreign banks, domestic commercial banks are facing more and more fierce competition inthe industry. For the system transformation are state-owned commercial banks, only perfecttheir management mechanism, improve the core competitiveness, to remain invincible in thefinancial market. Aiming at the shortcomings of GS bank QY branch dominant cost accounting method,the necessity and feasibility of activity based cost management in the implementation of QYbusiness department, activity based costing theory, combined with the GS bank QY branch'sbusiness, the proposed GS bank QY branch of ABC implementation plan and steps, Mainlyincludes the fix cost object, dividing operation center and library collection resources, cost,operation cost, transfer center set cost accounts and accounting procedures. And pointed outthat the GS bank QY branch should be paid attention to in the application of activity basedcosting problems and solving measures. The commercial bank uses the activity-based costing, help to improve the bank's internalcost management ability, but also contribute to the customer and product management anddecision-making, is conducive to the establishment of the responsibility accounting system,new provide more rational basis for performance evaluation. This paper mainly discusses theABC in the feasibility and application method of application of GS bank QY branch in China,which has certain theoretical and practical significance.

关 键 词： 银行业务 作业成本 方案设计

分 类 号： [F830.42 F832.33]

领　　域： [经济管理] [经济管理]