| As our country has entered WTO, banking is opened completely in the near future. How to improve the Core Competence of our banking has become the focus of relevant departments and financiers. Correlated departments of government have already taken the powerful measures on the reform of the banking. Since 2001, with the request for the modern enterprise system, state-owned commercial banks have been reformed from property rights system. Through many kinds of channels, the capital of state-owned commercial bank is increased to raise the capital adequacy. Accounting system of commercial bank was revised; accounting standard of checking and calculating was adjusted; the financial business innovation of commercial bank was encouraged to meet the demands of growing economy. The operating performance of state-owned commercial banks has been assessed from assets, quality, profit and liquidity to improve the business performance, strengthen the disclosure of information and improve the transparency of financial system.But from micro management, risk controlling, product development and customer relationship management of commercial banks of our country are far behind those of foreign banks due to historic and outdated concept. In the past, the evaluation system of commercial banks of our country has paid more attention to credit portfolio than to operational performance. On the other hand, due to the basic management works of commercial banks of our country, the banks can't accurately know the cost and income of bank service and products by the current cost management mode. A lot of banks are lagging of the effective basic data by collecting expenses according to department. ABC (Activity-Based Costing) is a kind of advanced method of cost calculation and management. A lot of large-scale banks and financial institutions have used ABC to obtain great achievements and abundant experiences. So, it is significant to use ABC for commercial banks of our country, according to present situation.The research method of this thesis ABC is a method of practical science. The thesis adopts a research method that combines normative research, positive research with many relevant branches. The thesis puts forward how to use ABCM (Activity-Based Costing Management) in the commercial banks of our country. The frame and contents of this thesis:Chapter 1 expounds the necessity and possibility of using ABCM in the commercial banks of our country. At the beginning, the author illustrates that following the entry of the transnational bank under WTO background, China face tough competition pressure by foreign banking. Secondly, cost management model should be transformed from the extensive management to elaborated management.Chapter 2 introduces the design of ABC. ABC is a new cost accounting and cost management system that the products cost activities and the activities cost resource which is the basic logic of this system. Activity based costing system includes resource, activity and activity cost driver, i.e. The design of activity based on costing system is composed of putting forward the purpose of design, determining object of cost accounting, designing activity dictionary, defining activity cost driver, collecting information and making report.Chapter 3 introduces operating ABCM for commercial banks of our country. Operating ABCM is a management technique that can improve and simplify business process based on ABC information. Activities can be defined not only as value added and non-value added, but also essential or non-essential. The opportunity of BPR (Business Process Reengineering) can be found out by analyzing activities. At present, commercial banks of our country have many questions on business between departments. The banks can simplify business process by analyzing activities. For example, banks use the electronic tools and train staff to improve efficiency of business process.Chapter 4 introduces strategic ABCM for commercial banks of our country. Strategic ABCM can improve the efficiency of enter... |
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