案例,spss,数据分析

基于作业成本法的商业银行成本管理研究


全文字数:16000字左右  原创时间:<=2022年

【内容摘要】

基于作业成本法的商业银行成本管理研究


摘    要
随着商业银行通过外延扩张战略来获取效益增长的效果日益弱化,商业银行必须加紧探索内涵式可持续发展之路。作业成本制度作为一种先进的成本核算方法和管理方法,不仅能为银行提高成本核算信息的准确性,而且能为银行在产品定价、经营业绩评价、市场战略定位及发展规划等众多管理领域提供价值重大的决策依据。因此以研究作业成本法的理论内涵和应用基础为起点,分析作业成本法运用于商业银行的现实可能性,并通过案例分析,证明作业成本法在商业银行成本核算中的优越性。

关键词:作业成本法;商业银行;作业成本管理;成本动因
The Study of The Cost Management Based on Activity-based Costing in Commercial Bank
Abstract
With the commercial banks through the extension and expansion strategy to increase access to effective weakening of the effect of increasing, commercial banks must step up to explore content-type of sustainable development. Activity-based costing is an advanced cost accounting methods and management methods, Activity-based costing not only for the bank to increase the accuracy of information, but also for banks in product pricing, business performance evaluation, market strategic positioning and development planning and other management areassignificant value for decision making. Therefore, to study the theory of activity-based costing as a starting point based on content and application, analysis activity-based costing applied to the real possibility of commercial banks, and through case studies proved that the activity-based costing advantages in commercial bank’s cost accounting.

Key words: Activity-Based Costing;Commercial Bank;Activity-Based Costing Management;Cost drivers

 

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