中国保险公司作业成本核算应用设计及实例分析

Application Design and Example Analysis of the Activity-based Costing in China's Insurance Companies

作业成本法的应用源于制造业,其在银行业的成功运用为保险业提供了良好的示范。结合保险公司的经营特点,构建其作业成本核算步骤,结果表明中国保险公司成本管理引入作业成本法,可以有效地避免间接费用的成本信息失真,有利于提高成本信息价值。当然目前其适用范围有限,计算也较烦琐,需要有完善的信息系统支持。可以考虑从个别部门到整个公司,从个别先进分公司推行到更多分公司,逐步开展,梯度推进。

The application of Activity-based costing comes from the manufacturing industry. Its successful application in banking industr： provides good example for the insurance industry. Through designing ABC system for insurance industry and then analyzing through an example, it is evident that ABC can truly enhance the value of cost information of insurance companies. But its application scope is limited and calculation is complex. To successfully apply ABC, excellent computing system is needed. It can be tried in some departments firs and then carried out in the whole company, or it can be tried in some excellent branches first and then carried out in more branches unti its popular application in the end.