Study On Application Of ABM For AB Credit Card Center Of J Bank

In the field of the credit card operation management,quite a proportion of the resources are used to support the whole operation chain of infrastructure,such as compliance management,risk management,technique,financial and human resources management,etc.,which costs are called indirect expenses.Activity-based costing is based on the analysis of all kinds of cost behavior throughout the organization.On the basis of the cost driver,it connects the fixed overhead with the dynamic maintenance costs with the emphasis on the consumption of resources and operations,which could make cost calculation more accurate,so as to effectively manage the costs and improve the value chain in credit card business.As a tool,activity-based costing can bring the significant change to the credit card cost model,business process,management activities and organization interface.It takes "how cost occurs and why it occurs" as research objects,which not simply records the number of the cost and allocate the cost to each cost center or products.It provides another different value term for cost information so as to improve the level of the whole organization and the value of the product.As a service industry,bank is a kind of "customer driven" organization,which should be"customer-focused" on the basis of constantly improving the customer satisfaction with minimal resource consumption to improve the "customer value"(which means customers are willing to pay for the products that enterprises providing).Activity-based management requires that the functions and services of the credit cards can meet the customer demand eventually,forming a chain from one to the other and from the inside out.The problem for the credit card industry,as the era of "runs the horse stable place" and "taking the card capacity as the main goals" has ended after more than ten years' development.Improving customer satisfaction has become the target value of key of credit card services.In this paper,theoretical analysis and case study method are used to elaborate this subject.