基于作业成本法的商业银行成本核算研究

Research on Cost Accounting of Commercial Bank Based on Activity-Based Costing

在国家不断推动金融市场的高水平对外开放,以及国家经济体制的深化改革的大背景下,商业银行需要改进成本核算方法,而作业成本法可以帮助成本控制,发展低成本+高风险的业务,以达到提高利润的最终目标。但是目前国内商业银行对作业成本法的运用不够成熟,还是主要采用传统成本核算方法。论文结合商业银行成本核算的现状,分析作业成本法对商业银行成本核算的影响和存在的问题。

Under the background of China's continuous promotion of the high-level opening of the financial market and the deepening reform of the national economic system,commercial banks need to improve the cost accounting method.Activity-based costing can help cost control and develop low-cost and high-risk businesses,so as to achieve the ultimate goal of increasing profits.However,at present,the application of activity-based costing in domestic commercial banks is not mature enough,and the traditional cost accounting method is still mainly adopted.This paper analyzes the impact of activity-based costing on the cost accounting of commercial banks and the existing problems combined with the current situation of the cost accounting of commercial banks.