Application And Research Of Activity-Based Costing On Bank Of China Hunan Branch

After IPO of Bank-of-China, promoting core competencies is the most important thing to this old store. The inner part contain the accomplishment repay pressure of the shareholder; the exterior part has the powerful competition of other banks and financing institutions. How to make the steady management, how to keep on the development, and how to make the shareholder value to maximize, is the problem which is worth researching and thinking of. This is a huge challenge, is also a rare reform opportunity. Making change of the management method, promoting the management level, reforming the business management system and strengthen the cost management actively is valid path that promotes the Bank-of-China competition ability. Therefore, activity-based cost management has very greatly realistic meaning in the Bank-of-China.In recent years, various business of the Bank-of-China all got the quick development. But cost manage is neglected. Under the current cost management mode, the bank almost can't compute the cost of the products or service accurately. As a new kind of cost manage method, the activity-based cost management is already carried on many large banks and financing institution abroad They all make good results in management and strategy. This mainly was attributed to the activity-based cost management. It overcome the various shortcoming of traditional cost calculating, and reform the costing method of the product.Owing to the activity-based cost method is an applied science, this paper use the norm research method and research of the typical model cases. This paper is also making use of the management, accounting, economics etc. Combining the analysis of the related case example, it put forward applied mode of the activity-based cost management at Bank-of-China Hunan Branch.Through research analysis, I think it is useful to take activity-based management in Bank-of-China Hunan branch. But it must take important points in the selection of cost and cost drivers. At the same time, apply the activity-based cost management is still need the support of the computer system. And it must put forward step by step.