The Applying Of Activity-Based Costing In The Jiangsu Branch Of Bank Research Huai'an

Faced with an increasingly competitive pressures encourage domestic and foreign markets, domestic commercial banks to participate in order to achieve the requirements of domestic and international market competition? The most fundamental one, or through strengthening internal management, continue to reduce costs to improve profits, in order to optimize the capital structure, enhance the core competitiveness of the market. Over the years, most of the domestic commercial banks only emphasis on business development and market expansion, cost management neglect, lack of scientific product costing system and refinement of cost control mechanism, resulting in unreasonable cost-sharing, product cost information distortion, and thus lead business decision-making mistakes, product cost out of control. Costing as an advanced cost management methods, which produce both the needs of modern enterprise management strategy, but also the traditional cost management system and its own business the need for change. China's current complex environment in which commercial banks and the tremendous cost pressures facing the urgent need to infuse new concept of operating cost management. To this end, the paper by Bank of Jiangsu Huai branch cost management practices as a background to theorists generally accepted "operating cost management thinking" as the research base, to jobs, job chains and cost driver analysis as the basic tool for research aimed at of activity-based costing application in the branch of Bank of Jiangsu Huai necessity and feasibility of application-specific problems and how to help enterprises to improve their market competitiveness, access to sustainable competitive advantage, but also for the successful use of other commercial banks operating cost method provide a reference. Main research work are as follows:First, the operating cost method focuses on the basic principles, processes, and some basic theory and methods, and compared with the traditional cost, highlighting the advantages of operating cost management, provide theoretical support for the follow-up study.Secondly, through the full research, commercial banks in the production process characteristics, status and problems of cost accounting and activity-based costing applied to the necessity and feasibility of commercial banks on the basis of full discussion, draw conclusions and make specific recommendations; while the design of the commercial banks to implement activity-based costing and control the general procedure.Finally, a branch of Bank of Jiangsu Huai G branch as an example, proposed the implementation of the overall operating cost design ideas; and design based on the results of the testing, analysis, comparison and evaluation of the proposed branch of Bank of Jiangsu Huai operating cost information based on specific application recommendations. Both for the enterprises to improve efficiency, reduce costs and provide a strong tool for senior management operating decisions, improve the competitiveness of the market to provide a scientific basis. The typical case for the successful application of domestic and foreign commercial banks operating cost, operating on a scientific cost accounting and control with some reference and learn.