作业成本制度:银行再造的必然选择  

Activity Based Costing: the Logical Choice of Bank Reengineering

作　　者：杨德怀[1] 

机构地区：[1]西南财经大学会计学院,四川成都610074

出　　处：《金融理论与实践》2005年第9期23-25,共3页Financial Theory and Practice

摘　　要：在我国商业银行传统的成本核算中,存在着成本观念淡漠、成本核算对象模糊、成本核算方法简单、成本核算流程滞后、缺乏对客户盈利性的分析等问题,选择作业成本制度是解决这些问题的有效途径。我国商业银行已存在使用作业成本制度的必要性和可能性。In the traditional cost accounting in our commercial banks, there exist such problems as dim cost concept, vague cost accounting object, simple cost accounting method, less-developed cost accounting process and inadequate analysis of customer＇s profit-making ability. The efficient solution to these problems lies in the introduction of Activity Based Costing. Thus, it is of great necessity and possibility for our commercial banks to adopt the Activity Based Costing.

关 键 词：银行会计 银行成本 成本会计 作业成本制度 

分 类 号：F832.33[经济管理—金融学]