Application Of Activity Based Costing In YC Rural Commercial Bank

With the advancement of our country commercial bank interest rate marketization and the continuous development of the Internet financial, commercial Banks are facing increasing difficulties, the problem of competition. Therefore, try to improve our country commercial bank cost management level, is our country commercial bank decision makers face a problem to be solved and improved, for the capital on a smaller scale, poor ability to resist risk and low cost management experience of agriculture bank performance is particularly prominent. YC rural commercial bank is a local corporate financial institutions, the bank is currently using the traditional cost management mode is based on department number or the number of deals to share many of the indirect costs, and therefore a large amount of indirect costs to projects for scientific and reasonable allocation, is not conducive to accurate cost accounting and cost management of commercial bank. Homework cost method as a new cost management method has got good application in foreign countries, and the advantage of homework cost method is becoming more and more get recognition, theoretical and practical circles in academic field and practice in our country also accelerated the homework cost method in the field of applied research and extension. This paper argues that with the introduction of homework cost method, the advanced management method, can help YC rural commercial bank to raise the degree of refinement, cost accounting, in turn, improve the level of cost management, have better cost benefits. In order to ensure the continuity and adaptability of the financial system, this article will adopt the way of a "progressive", select YC rural commercial bank credit management department in homework cost method accounting cost, according to business characteristics of the credit management department, set up to go out and departments within two homework center, indirect costs based on resource agent assigned homework center, and in accordance with the work motivation can be indirect costs accurately assigned to specific credit products, at the end of the article to the full implementation of homework cost method practical policies and measures are put forward...