浅谈作业成本法在我国商业银行的应用前景.doc

浅谈作业成本法在我国商业银行的应用前景 目录 TOC \o 1-9 \h \z \u 目录 1 正文 1 文1：浅谈作业成本法在我国商业银行的应用前景 2 （二） 作业成本理论 7 (1)基本概念： 7 三、作业成本法在商业银行的应用 8 （一） 可行性 8 （二）商业银行的成本概况 9 （三）将作业成本法引入商业银行 10 四、案例分析 12 （一）背景介绍 12 （二）ABC的实施 13 合计 52 16 （三）案例 总结 19 五、结论展望 20 （一）作业成本法是未来我国商业银行的必然选择 20 （二）本文的不足之处 21 文2：作业成本法在我国商业银行的应用研究 21 1 引言 22 2 作業成本法在我国商业银行中应用的原因和意义 23 参考文摘引言： 25 推荐阅读文献： 26 原创性声明（模板） 26 文章致谢（模板） 27 正文 浅谈作业成本法在我国商业银行的应用前景 文1：浅谈作业成本法在我国商业银行的应用前景 Abstract As our banking markets’ open, many foreign banks are coming in, which threats our native banks badly. In contrast to foreign banks, our native banks are inferior in both service and management system. Economic integration calls for our native banks to operate according to international standard. Thus we should use a new system to deal with financial affai, and its core is creating value. To achieve it, our native banks should pay much attention to the cost, and measure and calculate the cost precisely. Current way of cost management has many flaws, and it can’t adjust to banks’ development, especially in sharing the high-proportion indirect costs. Thus, we ought to introduce ABC to improve the banks’ management and benefit. Now ABC has been used in manufacturing, but hasn’t come into the banking and service industry. Meanwhile many foreign banks have applied ABC successfully, such as Citibank . If our native banks really want to be in international level, we have no other choice but application of ABC. Key words: ABC, management, activity 目 录 一、引言#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;1 （一） 研究背景#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;