Research On The Application Of Activity - Based Costing In ZX Bank’s C Sales Department

The practice of operating cost method in China’s banking industry is very few. In the new economic situation, China’s commercial banks strive to implement the internal management of fine. Among them, the bank’s internal financial sector for the management of the cost of the bank in the internal management of the need to focus on the adjustment of the part. Commercial banks’ refinement of cost management is the process of implementing internal fine management - transforming traditional cost management practices into accounting for the cost of various types of products within the bank using activity-based costing.ZX Bank is a large domestic joint-stock commercial bank. ZX Bank in the specific implementation of the internal fine management, the cost management part did not produce enough understanding, which led to the internal cost management of banks gradually give birth to shortcomings, but also to ZX bank executives can not use the product cost information on the market to do The correct response, resulting in reduced decision-making effectiveness. ZX Bank C business department as the basic unit of ZX Bank, in the cost management is facing a major problem, so the C business department is currently in urgent need to adjust the cost management program, and strive to make more detailed accounting for the ZX Bank City Branch And the head office to provide more accurate and reasonable basic cost data, at the same time, for the unit’s revenue-generating program to provide corrections.Before writing this article, I, through the ZX Bank C business department internship,got access to the C business department of the various types of cost accounting information,and then through the active access to literature and teaching materials, I got to know the cost of operations in-depth understanding and exploration. Finally, in the practice and theory combined with the methodology, the study results were written.The results show that the results of the ZX Bank C business department using the activity-based costing method to account for the cost and income of the product are different from those of the traditional costing method, and the indirect costs are reasonably and scientifically distributed to the products. The cost of product-specific object management. This shows that the cost of operations in the ZX Bank C business department within the implementation of the actual effect, C business department using the cost of operations to cost accounting is conducive to their own development.