论时间驱动作业成本法在保险公司的应用

成本作为影响公司发展、盈利水平和市场规模的重要因素,越来越成为各公司关注的焦点。本文试图在我国保险公司中引入"时间驱动作业成本法",以探索保险公司新的成本管理办法,着重解决保险公司营业费用的分摊问题,帮助保险公司,改善险种结构,选择业务发展方向,加快业务发展,增加公司经济效益。

The cost is an important factor which influena the company＇s profitability level and market sizes and has attracted morea.This paper attempts to introduce the ＂Time-driven activity-based costing＂ to the insurance companies in order to explore the new cost management methods to insurance company which focus on resolving the apportionment of operating insurance companies＇ expenses and helps insurance companies to improve the insurance structure,choose the direction of business development,speed up business development and increase the company＇s profit.