The Application Of ABC In Intermediate Business Cost Management Of China CITIC Bank

With the central bank interest rate adjustment,in the traditional loan of commercial banks profit space narrowing,therefore,a large number of bankers focused on intermediary business.Intermediate business as a new type of business of banking business,compared with the assets and liabilities business,the most distinct advantage is low on bank capital takes up,and has the characteristics of low cost,high yield,as the comprehensive business expanding,not only can meet customer demand,can also increase the amount of customers,at the same time promote the other related business,such as assets business and liabilities business of common development.And the development of intermediary business is the most fundamental accurate accounting and management of the cost,only know that every business accurate cost information,and compared with the income,to know whether the business profit,how much profit,if there is necessary to continue to develop.But the traditional cost accounting method does not provide accurate,detailed product cost information for management,considering the common costs than major intermediary business,homework cost method can be selected for intermediary business cost accounting and management.Through analyzing the current situation of China citic bank intermediary business cost management,the operation cost method applied to intermediary business cost,the intermediary business cost accounting accurately and effective management,improve the efficiency of intermediary business.According to the survey,many large foreign financial institutions have now abandoned the traditional cost method,using more precise method of cost accounting.Compared with the traditional cost method,homework cost method of accounting and more advanced management concept,to help information users more reasonable and effective management and strategic decisions.Compared with other business bank middle business,has the characteristics of species diversity and the occupation ratio significant agency fee,homework cost method can be used to obtain the more accurate cost accounting as a result,this will greatly improve intermediary business cost management level,to provide customers with better intermediary business product advice,so as to attract more customers,for the interests of the bank's development contribute more.Therefore,combining theoretical foundation and practical case,adopt the method of combining quantitative and qualitative analysis method was applied to commercial bank intermediary business cost management is of great significance.