Study On The Application Of Time Driven Activity-Based Cost Management In Estimating Credit Business Of Huangmei Rural Commercial Bank

Credit business plays a very important role in the profit contribution of our banking industry,but interest rates in recent years with the constant impact of marketization and the rap development of internet finance and financial demineralization,bainks have increasingly reduced their interest margin space.Under the circumstances,we must abandon the concept only focusing on business and market expansion in the past,and pay attention to cost refinement management.Activity-Based costing(ABC)is an accounting method based on traditional Activity-Based costing(ABC).It is unique in process time cost drivers to gather indirect costs,with reducing the application costs and greatly improving the accuracy of cost accounting.The commercial bank mainly provide intangible services,so time estimate method has a higher application value in commercial banks.The paper choose the credit business of Huangmei agribusiness bank as the research object,systematically reviewed the homework cost management,forecast the homework cost management of related theory and domestic and foreign commercial bank cost management model on the basis of related research,summarizes the estimates for the homework cost method,the basic principle of appraise the homework cost method were introduced in detail in the implementation of the process,analyzes the suitable condition and appraise the homework cost method of bank feasibility and importance of using this method.Through investigation and analysis,the study found that the current cost management mode adopted by Huangmei county agricultural and commercial bank has shortcomings:Indirect cost allocation is unreasonable,credit product pricing is not detailed enough,the core staff of the institution is not equipped with scientific management and management personnel's awareness of cost management is weak.Aiming at the problems above,this paper designs a corresponding solution by using the method of estimating time operation cost management,so as to put forward corresponding countermeasures.lt mainly includes optimizing product pricing,optimizing core staffing,optimizing credit business process,and enhancing the awareness of business persornel cost management.These countermeasures have certain reference significance for the improvement of commercial Banks' cost management and efficient market operation.