Agricultural Bank Of China Sanmenxia Branch Accuracy Cost Management Reseach Based On Activity-based Costing

In the process of China's accession to the WTO, China's financial mark will open widely to foreign world. In order to enhance the integral competences in the competition, our state-owned commercial banks are deeping their reforms to perfect their structures and organization. However, what is the most important for the development of the commercial banks is how to carry out the advanced management mode to improve the cost management, as it is crucial for the covering of the managing mechanism of the state owned bank.At the beginning of the paper, the author catch up with trend of accuracy management, the cost management of bank is permenated by the idea of accuracy management, to extract and purify the concept and character of accuracy cost management ,and it is systematic explained that Activity Based Costing is effective means of accuracy cost management. Furthermore, there exists many shortcoming in the current coat manage of Agriculture bank of china Sanmenxia branch, and analysis origin of shortcoming, bring out it necessity to take effect the accuracy cost management in Agriculture bank of china Sanmenxia branch. Thirdly, according to reality of Agriculture bank of china Sanmenxia branch, from point of view of theory and practice, bring up a train of thought, principle, system of accuracy managing. Last but not least, selecting a specimen sub-branch and making use of Activity Based Costing, author carry out analyze of substantiation about accuracy cost management and devise specific operating process.In the paper, there are both theory and practically exercisable, which are value not to only Sanmenxia branch reform their cost mode, but also to others banks. However, some problems, such as inspiring mechanism in accuracy cost management and price fixing capital, are still to be further research.