Reasearch On Application Of Activity-based Costing In NS Bank

Since December 11, 2006, China banking industry comprehensive opening to the outside. With big push into foreign-funded Banks, the commercial bank of our country because of system and management, more difficult to adapt to the economy now, and good customer churn and brain drain. NS bank although has the good foundation, within a short time won’t have too big effect, but with the Internet rapid development, such as financial and P2 P is likely to impact to the bank’s bottom line for a long time, and the NS Banks still use the traditional method of cost accounting and attaches great importance to the business scale development, attaches great importance to improve the internal quality management, lack of management means, ignore the cost calculation, cost in cost management still adopts the traditional computing model, cost information is not timely and comprehensive error, even difficult to adapt to the requirement of new era for the Banks, and thus affect the bank profitability. In today’s era of intense competition, must constantly improve their own management mechanism, to find a way to open source throttling, can be ever-victorious generals in the banking market.Activity-Based Costing method adopted widely in the west bank, has achieved good results in the field of business management and rich experience in actual combat. It can overcome the traditional methods of the unequal distribution of indirect expenses on defects, can provide more accurate cost information. Assignments and Activity-Based Costing method will and resources together, according to agent reasonable allocation of indirect costs, and the ability to distinguish between value-added activity and non value-added operations, optimize the process,So as to realize the fine management cost.Research methods in this paper, using a variety of specifications, the main use is NS bank case study method, Activity-Based Costing method of theory combined with actual situation. Article in the first three chapter introduces the relevant theories of Activity-Based Costing method, research and application at home and abroad, analyzes the insufficiency of existing cost calculation method. The fourth chapter is the key content of this paper, firstly analysis prove the feasibility of Activity-Based Costing method in NS branch and its advantages, this paper designs the NS branch of Activity-Based Costing method management system, by a new definition for Activity, to summarize the Resourse cost, divide the Activity center, the determination of operating agent and Resourse agent, and finally the Resourse costs assigned to specific job, and compared with the traditional method of cost calculation result is analyzed, after can clearly see Activity-Based Costing method for cost control and the advantage of calculation.Finally, according to the calculation results of NS bank future may encounter problems in the implementation of Activity-Based Costing method, proposed the rationalization suggestion and opinion.