商业银行成本领先战略与ABC法

Cost Leading Strategy for Commercial Banks and Activity-Based Costing

当前我国商业银醒所面临的竞争日趋激烈,针对作业成本法在商业银行推行后,在帮助管理者获得更为详细准确的成本信息、找出并消除非增值作业、实现商业银行的成本领先战略方面的重要作用进行了有益的探讨,以期对我国商业银行成本管理体制的改革提供参考。

There is fierce competition among commercial banks in China nowadays. This paper presents a helpful discussion about important functions from the implementation of activity-based costing(ABC)in commercial banks helping administrators to get more detailed and accurate cost information, to find out and dispel no value-added activities,and to realizecost leading strategy forcommercial banks. The paper is to be a helpful reference for commercial banks in China to reform cost management systems.