| At present, in our country non-interest return of commercial bank accounts for theproportion is only11%, but the middle business income accounts for only about6%.At overseas the non-interest return accounts for above generally30%, some evenreach as high as70-80%. Facing the steep competition from domestic and foreignbanks, how to enhance the middle business income for raising the profit level and thecompetitive ability is a big problem for the bank. But the middle business income ismainly decided by its cost and the pricing. In view of this, this article elaborates theconcrete implementation step and the superiority of time-driven activitybased-costing (TDABC) after analyzing the deficiency of traditional cost accounting,then shows its feasibility. It attempts to utilize TDABC in the Commercial bankmiddle service cost calculation, then uses some methods on mathematics andeconomic to this cost accounting model for the different middle service pricing.The biggest innovation in this article lies in:first, time-driven activity based-costingwill carry on certain processing simply through introducing a time equality and the Ditype function,it causes this model to have the flexibility and the extension.It mayreduce the bank’s cost greatly; Second, this article synthesizes the cost, the demand,the competition pricing methods, and adds the risk fator in the new cost accountingmodel foundation to arrange the function, thus constructing the new synthesis pricingmodel. |
