Research On Application Of Time-Driven Activity-Based Costing In H Bank

With the continuous development of communication technologies and computer networks,Internet finance is gradually going deep into people's life,the degree of financial integration is also increasing,the pressure of competition faced by commercial banks of our country is getting higher and higher,and the challenges are increasing.Therefore,if Chinese commercial banks want to achieve development in stability,they must make adjustments and changes in accordance with changes of the environment,continuously improve the awareness of bank' s management on bank costs,pay attention to the optimization and management of banks,and effectively carry out cost accounting.Cost control further increases the bank's profitability.At present,some commercial banks in China still adopt the traditional model of cost management,however this traditional management model is difficult to divide and trace the indirect costs.Because a large part of the cost of the bank belongs to the indirect cost of the common cost of the bank's business,it is very suitable for commercial banks to adopt the method of estimating time activity costing.In addition,there are still some commercial banks which adopt the activity-based costing to carry out cost management.However,due to the inherent defects of the activity-based costing,it is difficult to adapt to the complex reality,the calculated cost is"incomplete",and the cost information provided is difficult to support Long-term decision-making,it is not conducive to long-term competitive advantage of bank.Therefore,commercial banks should adoptt Time-driven Activity-based Costing for cost control,Time-driven Activity-based Costing can make cost accounting more accurate and clear and meet the needs of profitability analysis and budget management of commercial banks.In the main time,unnecessary consumption of resources can be reduced,and the effect of resource utilization can be improved,and long-term development of commercial banks can be advanced and promoted.In this paper,H Bank as the research object,by investigating the actual status of the bank,and analyzes the status of the cost management of the bank in-depth,summarizes the feasibility and necessity of applying time-driven activity-based costing to the bank,and designs a complete series of application plan for H bank,including the design principle of the program,pre-plan preparation of the design plan based on the actual cost status,design the process of costing,and establish the process of cost control under time-driven activity-based costing of operation.Finally,evaluate the application effect of time-driven activity-based costing.This paper through the H Bank of the time-driven activity-based costing of application design,that cost accounting and control of the bank provides an important technical support,and for the future of China's commercial banks apply time-driven activity-based costing to provide reference and learn from experience,Provide the foundation and inspiration for further research in the future.