Study On Activity-Based Costing In The Commercial Bank Branch

With the deepening reform of China's financial system,commercial banks in China is experiencing a huge and profound revolution.In recent years,affected by the overall economic environment downturn,commercial banks NPL pressure,in the short term is difficult to digest,in this situation,but also to the sustainable development of commercial banks,commercial banks are required to make quick business transformation strategy.Foreign commercial banks in the 1990s,the introduction of activity-based costing(Activity-Based Costing,ABC)advanced concepts for cost management,commercial bank management level to a new height.Cost Management in China's commercial banks are still using the traditional cost accounting methods,especially measured against the cost of the network is more extensive,it is difficult to meet the modern commercial bank meticulous management requirements.Costing(Activity-Based Costing,ABC)is a form of comparative cost accounting method,which is relatively the same cost accounting methods have more advantages,such as more sophisticated and accurate in the calculation,which is the traditional cost accounting methods It can not be compared.Currently,activity-based costing in the calculation of the process,which is mainly to be calculated by a job as an intermediate costs,dynamic factors in this regard through the resources to confirm,then further calculated to better align resource costs are calculation to the job,which would allow a more comprehensive and accurate calculation of the cost for enterprise management is also more convenient.Combined with the actual situation of China's commercial banks,by drawing on research job costing and advanced domestic and foreign experience in the application of the activity-based costing application in commercial bank outlets were studied.The first part of the study abroad Costing was reviewed,some of the current research results will be described in detail,the second part introduces the theoretical basis of activity-based costing,allowing readers to better understand the relevant knowledge,a third part of the Agricultural Bank branch,for example,in-depth analysis of the current management of the bank branch costs,points out the existing status of the network cost management issues,the fourth part of a network is introduced in a branch of activity-based costing,case studies carried out so provide banks should be how to operate costing Model,summed up the fifth part in the introduction of commercial bank outlets costing conditions and difficulties and shortcomings of this study illustrate the point.Through research,better to offer opinions and suggestions for the study Costing currently China's commercial banks,but also to improve the theory in this regard.Promotion cost control is studied by means of strengthening of commercial banks meticulous management imperative.Fine management of commercial banks to improve management of the inevitable choice,cost accounting and advanced information technology combine to provide timely and reliable quantitative information for management,strategic choice applies to commercial banks,market segmentation,risk pricing,resource allocation,performance management,cost control and other aspects of management decisions,provide a variety of data to support the refinement of management.