The Research Into The Application Of Activity-based Costing In S Sub-branch Of Citic Bank

Since the reform and opening up,the banking financial institutions in China has always been developing rapidly and the management or administrative of it has always been improving,even if during the unstable economy.Especially in the past more than 10 years,the whole international economic situation was very favorable for the banking financial institutions.Accordingly,the assets of the banking financial institutions in China has increased by nearly 200 trillion at an annual rate of more than 18 percent,and the net profit achieved 2 trillion in 2016.Today,the development of the banking financial institutions in China has evolved unevenly,responding to the major currents of change in the economy itself.With the changes in the macroeconomic policy,the traditional way of the development has been difficult to adapt to the requirements of the times.Therefore,the banking financial institutions in China should shift to quality and benefit.How to remain competitive has become one of the important topics for the governments,the regulators and the banking financial institutions themselves.In addition to the traditional ways,including structure adjustment and risk control,the application of activity-based costing is becoming more and more important.As the banking financial institutions has accumulated rich data,the application of activity-based costing is more and more realistic.Therefore,the application of activity-based costing in S sub-branch of citic bank,can be said to be both opportunities and challenges.In the degree,the reform of the cost accounting will determine the competitive of the commercial banks in China.This paper mainly adopts the method of combining qualitative and quantitative analysis,theoretical research and case study.The first chapter mainly introduces the background and significance of the research into the application of activity-based costing in commercial banks of China.And then,the other research into the application of activity-based costing in commercial banks at home and abroad is summarized.Especially,the innovation of this paper is summarized in this part.Based on that,the second part introduces the theory of activity-based costing thoroughly.It is a logical analysis instead of a simple list of the theory of activity-based costing.The third and the fourth chapter reveals the existing problems of the current cost management in the S sub-branch of citic bank,and elaborates the necessity and feasibility of the application of activity-based costing in the S sub-branch of citic bank.Next,the specific process of the application is given.The fifth chapter makes an objective exposition of the possible problems in the process of applying the activity-based costing in the S sub-branch of citic bank,and puts forward the suggestions for improvement.Finally,the sixth chapter makes a concluding summary of the full text,and points out the shortcomings.