Optimization Of Bank Cost Management Based On Activity-based Costing

At present,most of the domestic commercial Banks generally use the traditional cost management methods and models in cost management,which has many shortcomings.The application of activity-based costing in cost management can improve the internal cost management level of commercial Banks and help customers and products to manage and make decisions.However,activity-based costing has not been widely used in China.With the increasing demand for internal optimization cost management of Banks and the gradual improvement of Banks’ management information system,the conditions for commercial Banks to use activity-based costing for cost management are becoming more and more mature.Therefore,it is necessary to further study the practical application of ABC in Banks,so as to provide a more reliable guarantee for the realization of bank cost refinement management.Based on the research on A bank cost management optimization as the main purpose,in A deep insight into the bank under the condition of current cost management mode,the cost management,cost management present situation is analyzed,also pointed out that the current use of cost management system in cost accounting is not enough careful,lagging process cost and cost management consciousness weak,etc.And discusses the implementation of the specific motivations of homework cost method,A bank also pointed out that the optimization of the basic principles of cost management,on the basis of the relevant principles the concrete steps of the implementation of homework cost method,you first need to confirm and the collection resources,reconfirm operation and divided operation center,also need to confirm and collection resource agent,then confirm and collects the job motivation,the last homework cost calculation.After confirmed the homework cost method concrete implementation steps,select A bank G branch sales department for the specific application of the homework cost management,different ways of cost accounting was obtained through practical application there will be A larger difference,with the aid of homework cost management method can find more problems existing in the cost management work,and thus more conducive to A bank G branch sales department for their control of costs,better able to ensure that the profitability of ascension,also can improve A bank cost management effect.Finally,by summarizing the experience of this study,it provides some inspirations for the cost management optimization of other banking institutions in China.