The Application Research Of Banking Multidimensional Cost Accounting On ABC

The development of banking industry is faced with the transition of the value management and cost management, the paper analysis of existing problems and defects in bank cost accounting application, then put forward multidimenisional cost accounting on ABC is adapted to improve cost management for the bank. The theory of multidimensional cost accounting on ABC mainly research by means of management accounting to adjust to the current development of economic change, the banking tries to business restructuring and cost structure adjustment in order to transform from economies of scale to value management mode.The main content of this article is multidimensional cost accounting model design and application research. Cost accounting dimension mainly includes the product dimension, customer dimension, organization dimension, channel dimension. The main purpose of the application of multidimensional cost accounting on ABC is to improve the cost management level of bank and provide a theoretical basis for the research and application of cost accounting for the bank. Through multidimesinoal cost accounting case comparative empirical analysis shows that the effect of the application of this model is timeliness, comprehensively and accurately.The research content is divided into three parts, respectively is:(1) theoretical framework and modeling design of banking multidimensional cost accounting method. Dimensional modeling is using the organization cost analysis and projection in accordance with the customer or product cost, which could provide customer or product cost analysis and support performance evaluation and management decision.(2) Multidimensional cost accounting model design and how to use the multidimensional cost accounting to match with products, customers, institutions and other dimensions of business logic.(3) The application and practice research of multidimensional cost accounting. Through the multidimension cost accounting in the case study of Z bank to verify the application based on multidimensional cost accounting on ABC model is more effective to calculate the cost of bank.