作业成本法在我国商业银行成本核算中的应用探讨

A Probe into the Application of Activity-based Costing in Our Country′s Commercial Banks′ Cost Accounting

作业成本法是对商业银行传统成本核算的重大突破,是一种全新的成本管理办法。它克服了传统成本核算的缺点,找出了降低间接成本的根源,从而使成本的计算更准确。利用作业成本法在我国商业银行进行成本核算应遵循基本的原则,按照具体实施步骤实施。

Activity-based costing is a major breakthrough in commercial bank＇s traditional cost calculating which is a brand-new cost managing approach, gets rid of many downsides of the traditional cost calculating, finds good source to reduce indirect cost and contributes to more accurate cost calculating. This article is a systematic introduction of activity-based costing method＇s application in our country＇s commercial banks and some basic principles and procedures in that application.