作业成本法在我国商业银行的推行浅探

摘    要
作业成本法是基于传统成本制度产生的一种全新的成本管理方法，可以提高成本预测、核算以及决算的正确性，是一种有效的成本管理制度。二十世纪九十年代后，许多国际银行相继采用作业成本法，取得了较好的成效。
随着我国金融银行业开放程度的提高，大量外资银行涌入中国，我国商业银行面临着巨大压力。我国商业银行在产品服务质量和成本管理制度方面明显滞后于国际商业银行。我国商业银行采用的传统成本管理制度无法正确的分摊占总成本比例极大的间接费用，很大程度上扭曲了成本核算，无法真实反映银行产品的真实盈利情况。为此，推广作业成本法这种全新的成本管理制度对加强我国商业银行成本管理、提高竞争力意义重大。

关键词: 作业成本法；商业银行；推广

Abstract
Activity-based costing (“ABC”) is a new method of cost accounting derived from traditional cost accounting. It can improve the accuracy of cost forecast , accounting and decision making．It is all effective cost management system．Since the 1 990s，many international banks have adopted ABC with great Succes .
With the improvement of the degree of our banking markets’ open, many foreign banks are coming in, our native commercial banks face huge pressure . In contrast to international commercial banks, China's commercial banks are inferior in both service and cost management system . The traditional cost management which our commercial banks are using is unable to share the high-proportion indirect costs accurately and twisting cost accounting at a large extent. Traditional cost accounting method can not verify the exact profit of their products .Therefore , it is of momentous significance for Chinese commercial banks to popularize  ABC , which will improve the cost management efficiency ofthe banks as well as their ability to compete in the market .

Key Words:  ABC; commercial banks  popularize

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