Abstract 摘要
基于活动的成本核算(以下称为“ABC”)是一种有效的成本核算管理方法,意味着ABC不仅可以为企业提供适当的成本核算信息,而且可以消除非增值活动并优化业务流程。
研究的目的是了解中国民生银行在农业银行的应用情况,并了解如何改变中国商业银行的现行成本管理。本研究的目的是了解中国商业银行现行成本管理的局限性,了解中国民生银行在农业银行应用情况,了解如何改变现行制度,更好地采用农行。本论文将利用官方资源的次要资料,并对中国民生银行A分行员工进行访谈。
本文介绍了中国民生银行目前的成本管理,在中国其他商业银行的传统成本核算中,实现成本控制能力相对较弱。以中国民生银行的分行A为例,运用农业银行和现行传统成本法对产品成本进行比较,差异化表明中国民生银行在农业银行应用中的优势,了解当前成本核算的局限性方法,也可能为中国其他商业银行提供参考意义。此外,还提出了如何更好地将ABC应用于中国商业银行的建议。
Activity Based Costing ( herein after called “ABC) is a kind of effective costing management methods which means the ABC not only can provide enterprise with appropriate costing information, but also can eliminate non-value added activities and optimize business processes.
The aim of the research is to have a good understanding about the application of ABC in the China Minsheng Banking Corporation and know how to change current cost management for Chinese commercial banks. The objectives of this research is to know the limitations of current cost management in Chinese commercial banks, to have an understanding about application of ABC in China Minsheng Banking Corporation, to obtain how to change current system to better adopt ABC. This
dissertation will use the secondary data from the official resources and make interviews to the staffs in branch A, China Minsheng Bank.
The dissertation describes current cost management of China Minsheng Bank, and realizes its ability of cost control is relatively weak under the traditional cost accounting with other commercial banks in China. Taking branch A of China Minsheng Bank as an example to apply ABC and compares the product costs with that under the current traditional cost method, the variances then demonstrate the advantages on the application of ABC in China Minsheng Bank and know the limitations of current cost accounting methods, which may also provide reference significance for the other commercial banks in China. What’s more, suggestions on how to better apply the ABC in Chinese commercial banks are given.
Additionally, interviews with 10 employees at one branch revealed six factors that would block the implementation in the future: the lack of clear business purpose, a lack of education about ABC, poor model design, a lack of participants, individual and organizational resistance to change, and the fact that few outsourcers were available.
Table of contents
Chapter 1 Introduction 6
1.1.Rationale for the research 6
1.1.1.The background of the study 6
1.1.2 Aim and objectives 7
1.1.3. The significance of the research 8
Chapter 2 Literature Review 9
2.1 The definitions of ABC system 9
2.2 The development prospect of ABC 9
2.3 The examples of ABC system- focus on the service industry or banks 10
2.4 The cost accounting principle of ABC 13
2.5 ABC implementation and challenge 14
Chapter 3 Methodology 15
3.1 Previous research 15
3.2 Research method 17
Chapter 4 Findings & Results 17
Chapter 5 Conclusion & Expectation 19
5.1 Conclusions 19
5.2. Recommendations to the China commercial banks 20
5.3. Limitations & expectations 21
Chapter 1 Introduction第一章节 介绍
1.1. Rationale for the research研究理由
1.1.1.The background of the study
Under the background of depth adjustment of economy globalization, the growth of Chin
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