The Empirical Study Of The Commercial Banks Using Activity-Based Costing

This dissertation studies theory connotation and applied basis of Activity Based Costing, analyses the possibility of commercial bank using ABC connecting the characteristic of costs of China's commercial bank. The advantages of ABC have been approved through a case in the paper and some suggestions have been put forward accordingly. At first, the paper introduces the origin of ABC and theory and practice situation in foreign country and in China, brings forward the problem of China's commercial banks using ABC. Then at the base of background of ABC, a theoretical framework is exerted through the analysis of costing view, activity view and costing driving view. The third part of the dissertation construes the main reasons of using ABC, analyzes the situation to which China's enterprises faced. And we think the commercial banks should use ABC. In the fourth part of the paper we introduce the operation characteristic and costing constructor of commercial banks and figure out the banks how to make use of the ABC according to the theory of Activity Based Costing. Because of the difficulties, our commercial banks should absorb the idea of Activity Based Manager (ABM) at first before the using of ABC, and then they can get more advantages. The fifth part of the paper use a case of commercial bank to introduce the calculation of ABC, approve the ABC's advantage through comparing it with the traditional costing method. At last, the paper put forward some suggestions.