Research And Realization Of Cost-allocation Based On SAP In Commercial Banks

Cost-allocation refers to that a cost center allocates its cost to attributive cost centers,profit centers, products, customers and other cost object with the reasonable principle in aparticular accounting period. The reason for this is that these cost object can fully reflectthe information of the cost received.In the management accounting system, cost-allocation is a very important position.Achieving complete and accurate cost-allocation is the basic premise and importantguarantee of the success of the management accounting system. Cost-allocation is not onlya calculation method of the cost to be allocated, but also is an important cost managementprocess in the bank. With Complete and accurate cost-allocation, the bank will possiblyfind and reduce unreasonable costs in order to optimize resources of banks and enhancethe core competitiveness in the complex day-to-day operation and managementImplementation of cost-allocation, financial accounting standards can truly restorethe cost accounting to the final consumption sector, reflecting the "who is using whomwill pay" principle, helping to measure the profitability of each business unit, helping tobe ongoing cost management and budget management, helping to establish a moreaccurate performance appraisal system. The issue is around how to use SAP solutions toachieve complete and accurate cost management and control. The bank costs incurred inaccordance with certain rules and processes to its benefit or the department shall bear thetransfer process.Beginning, it describes and analyzes cost-allocation status of domestic commercialbanks. First of all, it introduces the purpose and content of cost management and analyzescost accounting methods of domestic banks and describes the composition of costs.Secondly, it introduces several ways of cost-allocation methods and compares theiradvantages and disadvantages. Finally, it describes and suggests problems of the moderncommercial bank for improvement.As the project blueprint, it introduces XX Bank cost-allocation solution, which isvery detailed, very complicated. First of all, it introduces the function and arrangement of responsibility centers in SAP organizational structure, which is the premise and basis ofcost-allocation. Secondly, it introduces the specific solution between the cost centers,according to different types of costs with the different allocation methods. Thirdly, itintroduces cost-allocation solution to the others dimension, for example: products andcustomers. Fourthly, it shows the solution of the final output and reports analysis. Finally,it introduces the solution of the statistical key platform so that the various departmentsimport their own statistical key as purposes.As the ground part of project, it shows a detailed description of the main types ofground system. First of all,it introduces the XX Bank hardware and software systemarchitecture design in order to meet system reform to the requirements of the threecost-allocation of future business needs from maintenance and performance indicators.Secondly, it introduces the detailed design folder of statistical key platform includinghardware and software platform requirements, Java programming class functional designand so on. Finally, it describes detailed list of cost-allocation and shares the allocationpaths.The success of XX Bank cost-allocation with SAP implementation project willstrengthen the building of XX Bank cost accounting system in the future. With scienceand information technology, the target is to establish multi-dimensional platform for costaccounting relying on advanced cost accounting policy and system. The establishment ofeconomic profit as the core of the performance evaluation system and incentivemechanisms for evaluation is to achieve full cost accounting and XX Bank costmanagement gradually.