| With the deepening of economic reform and fully opening up of the financial market in China, our country banking market competition has entered the white-hot degree, The postal savings bank of China (referred to as PSBC)was founded in March 2007,From a purely deposits earning spreads into to operate all kinds of professional bank assets and settlement business, Facing the increasingly intense competitive environment along with the establishment of it, after more than 7 years of development, PSBC has won the qualification of most commercial bank business, credit business, Accumulated experience of bank financing, agents, and settlement business. But in the increasingly fierce competition in the market today, PSBC is facing with the lack of scientific management experience, business market share to reduce debt, loss of talent, capital and customer, small profit of traditional banking, and many other problems. Facing many powerful competitors on the market, PSBC needs to solve the problem of that how to improve their management level and profit ability, enhance core competitiveness.Compared with domestic and foreign trade, the lack of accurate strategic positioning of PSBC is lead to the weak of core competitiveness, this concentrated expression in the financial products are "vulgar" expansion, product pricing is difficult to effectively implement, distribution channels and layout is unreasonable and lack of scientific assessment and incentive mechanism to workers, etc. How to effectively solve these problems? Key lies in the implementation of differentiation strategy, that is, to improve their service efficiency and value, on the basis of full investigation understand market customers, determine the target customer, mining the customer demand, to deep level development of customers, the implementation of differentiated service strategy. Implement differentiation strategy to attract high-end services to our clients and to improve the viscosity of customers and improve customer value contribution, to further optimize the allocation of resources, enhance core competitiveness of PSBC. After continuous development in recent years, PSBC has made certain progress on the historical data collection and technology, the basic capability of the implementation of differentiated service, In addition, PSBC is preparing to IPO, the timing of the implementation of differentiated service strategy has come.How PSBC should be differentiated service strategy, and in what ways should be specific implementation of this strategy? Since Eric Kohler proposed the Activity--based Accounting concept, George J.Staubus also in the "Activity-based Costing Input-Output Accounting" describe "activity", "costing", "Activity-Based Accounting",such as the late 80 s, Robert S.Kaplan and Robin Cooper to homework cost method summarized into more system cost management theory, Activity-Based Costing(referred to as ABC) as a kind of scientific cost control and enterprise management, has been widely used in telecommunications, manufacturing, the new cost management mode has significantly reduced the cost of enterprise, enhance the competitiveness of the enterprises. British scholar Innes and Mitchelle in the book of <The application of ABC in the UK’s largest financial institutions>, pointed out that because of the financial industry belongs to service industry, its to provide goods and services will happen a lot of indirect costs, the same applies to ABC. In 2003, Robert Kaplan in the book of TDABC points out that the management should first estimate for each product, services, and each customer occupy how much is the cost of resources, as well as how much cost of their activity-based time, and use TDABC system should be set up to management staff have more time and energy to solve such as non-profit product, inefficient processes, customers, and excess capacity. ABC was introduced into our country began in the 1990 s, with the accession to the WTO after the economic system reform and the increasingly fierce market competition, Chinese scholars do a lot of in-depth study of ABC, ABC has more and more accepted and application by enterprises.This article is divided into four chapters. The first chapter introduction, elaborated the paper selected topic background, the selected topic significance, explained in this paper, the related concepts involved, thesis structure and research methods, the innovation and insufficiency of the paper. The second chapter analysis of present status of accurate strategic positioning of PSBC and the problems analysis, to analyze the problems of PSBC existing in the operation and management. The third chapter the analysis of necessity and feasibility of PSBC to use the differentiation strategy, elaborated from the perspective of cost management implementation of differentiated service strategy is the PSBC improve customer contribution, optimize the allocation of resources, improve the core competitiveness of the inevitable choice. The fourth chapter contains ABC application in the PSBC strategic positioning, this paper expounds the four areas of application of ABC in accounting, customer profitability analysis, resource management and strategic planning, ABC is used to analyze the customer profitability, and implement differentiation strategy formulating were expounded, and the application of ABC to formulate concrete measures and guarantee conditions of differentiation strategy are analyzed. |
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