摘要随着国外商业银行的不断进入和壮大，国内商业银行面临着愈加激烈的竞争。国内商业银行目前在成本管理方面大多采用的是传统的成本管理方法，存在诸多弊端。采用作业成本法，有利于提高银行内部的成本管理能力，有利于进行客户和产品管理的决策。本文首先介绍了作业成本法的基本理论，通过与传统成本法进行对比，突出了作业成本法的优势。其次，结合G银行Y支行的成本管理现状，剖析了其引入作业成本法的必要性与可行性。最后，对Y支行进行了案例性的研究，根据Y支行实施作业成本法产生的效果，提出了商业银行应用作业成本法的相关建议。对于我国银行业在未来能够利用作业成本法进行更科学、系统的成本管理具有一定的意义。87077

毕业论文关键词: 成本核算；成本动因；作业成本法；商业银行

Application  in Commercial Bank Using Activity-Based Cost

Abstract With the entering of foreign banks, domestic commercial banks are facing more and more fierce competition in the industry。 State-owned commercial Banks in China at present in terms of cost management is mostly used in traditional cost management model, there are many drawbacks。 Using activity-based costing, helps to improve the bank's internal cost management ability, is also conducive to customer and product management and decision-making, provide a more rational basis for performance evaluation。 Firstly, this paper introduces the basic theory of activity-based costing, by comparison with the traditional cost method, highlighting the advantages of activity-based costing。 Secondly, combined with cost management status G bank Y branch, analyzes the necessity and feasibility of the introduction of activity-based costing。 Finally, the Y branch conducted a case study in nature, according to the effect of the implementation of activity-based costing, made recommendations commercial banking application activity based costing, for China's banking industry in the future be able to use a more scientific activity-based costing, cost management system has some practical significance。

Keywords: cost accounting; cost drivers; activity-based costing; commercial banks

目  录

0引言 1

1作业成本法的基础理论 1

1。1作业成本法的基本概念 1

1。2作业成本法的核算原理 2

1。3作业成本法与传统成本法的比较 2

2 G银行Y支行成本管理现状 4

2。1 G银行Y支行的基本概况 4

2。2 G银行Y支行成本管理现状 4

2。2。1G银行Y支行成本构成和特点 4

2。2。2 G银行Y支行成本管理现状及存在的问题 5

2。3 G银行Y支行应用作业成本法的必要性和可行性 6

2。3。1 G银行Y支行应用作业成本法的必要性 6

2。3。2 G银行Y支行应用作业成本法的可行性 7

3 G银行Y支行应用作业成本法的方案规划和实例分析 8

3。1 G银行Y支行应用作业成本法的方案规划 8

3。2 G银行Y支行应用作业成本法实例分析 9

3。2。1确定基本的资源消耗 9

3。2。2把总账归集到成本中心