有效银行成本制度的选择

Selection on Effective Cost System for Banking

本文分析了银行产出形态的的特殊性,指出造成传统成本制度、成本分析难以应用于银行产品成本分析。通过对银行产品的成本构成路径分析,指出作业成本制度符合银行服务的有效成本方法,对银行成本管理、经营管理具有重大意义,并对商业银行如何推进作业成本提出了设想。

This article studies the particularity of banking output. In the article, it points out that traditional cost system and analysis can＇t be applied to banking products＇ cost analysis. Through analyzing cost structure of banking products, it believes activity-based costing system is the effective way for banking service and it has great value for banking cost operation and business management. The article puts forward proposals on how to promote activity-based costing system in commercial banks.