The Research On Application Of Activity-based Costing In Commercial Bank

Intheprocess of network financial development, financial gradually become global.And our country banking industry also gradually deepening the degree of opening to the outside world.So fierce competition in commercial Banks is increasing. In recent years, more and more foreign Banks began to gradually expand the scale of assets and the number of institutions. Commercial Banks of our country in terms of the original customer has high credibility and more intensive outlets, so our banks also have obvious advantages,so within a short period of time under the influence of foreign banks,the problem of domestic commercial bankwill not be too big. With the constant development of electronic commerce, at the same time, however, more and more customers gradually accept foreign Banks, and in the long time, China’s commercial Banks will be affected. In addition, in the range of floating deposit and lending, the People’s bank of China adjust makes the bank’s net interest margin start narrowing, resulting in the banking industry increasingly non-interest income. If our Banks want to occupy the competitive advantage,we must focus on business innovation, and pay attention to internal management. Atpresent, our computingmethods are traditional. But the traditional method of cost calculation will notfully the product.Use Activity-based cost method to calculate can be effective to our country commercial bank management and also can provide convenience for relevant Decision-making,can create a new responsibility accounting system,can enrich the basis of performance appraisal. However, the process requires huge cost, and there are also many internal problems in commercial Banks.So the method has not been popularized in our country. So, in this passage,I studied the commercial Bank A’s D branch of activity-based cost method, and based on this research,resulting the significance of activity-based cost method used in commercial Banks.There are six chapters in this thesis, which is divided into three parts. The first part is the first chapter and the second chapter, mainly aiming at the problem of the banking industry cost accounting method to introduce the new cost accounting method. The first part is the theory analysis of activity based costing, which is the theoretical basis of the case study of D branch of A commercial bank. The second part is the third chapter and the fourth chapter. It mainly introduces the application of D branch of A commercial bank to the activity based costing. According to the basic situation of D branch of A commercial bank, through the mode of current management cost and the existing problems. Determine the implementation process of activity based costing. Calculation can divided into two parts, one part is the specific business of network analysis to calculate the operation cost of each business, the other part is in the loan business analysis. Finally, the calculation results were compared and analyzed. Compare the different cost data of the same product from different departments. The third part is the remaining chapters, through the case analysis of the calculation results, and analysis the existing problems and put forward relevant recommendations. Through the analysis and exploration,we can find the problems existing in the cost management, and which one can contribute to the management Finally,We can conclusion that,it is benefit and feasible to introduce activity-based costing method into commercial bank.