毕业设计：作业成本法在我国商业银行的应用分析-以n银行为例.docVIP

普通本科生毕业论文诚信承诺书 毕业论文（设计）题 目 作业成本法在我国商业银行的应用分析 —以n银行为例 学生姓名 lv梦莹 专　业 二专注会 学 号 013318X 指导老师 职 称 副教授 所在学院 经济学院 诚信承诺 本人慎重承诺和声明： 我承诺在毕业论文（设计）活动中遵守学校有关规定，恪守学术规范，在本人的毕业论文中未剽窃他人的学术观点、思想和果 Abstract At present, the cost management model has been favored by the majority of commercial banks, the traditional but it has some disadvantages, such as the cost of relatively simple, accounting process has not reached the leading effect, thus cost allocation is not reasonable, the product cost measurement results distortion phenomenon frequently. Operation cost management and cost management of different traditional method has advantages of scientific, advanced, the ability of banks to improve internal cost management plays a positive role, at the same time for the management in the formulation of relevant decisions also has a pivotal position. The most important is the activity based cost management method to promote the formation of a new responsibility accounting management system and can make the performance appraisal system to be further improved. According to the survey research shows that operation cost management has been paid more attention in western countries, Britains HSBC, Citibank and so on to use this kind of cost management methods, in addition, some banks in the Hongkong region in China has also been applied to the banks operations, however, regrettably, the activity-based cost management method has not been carried out successfully in inland of Chinas commercial banks. This article mainly from the N commercial bank existing cost management model, the beginning of the analysis is the current cost management methods of the existing problems, and puts forward to take the activity based costing. The following applies ABC to n commercial bank, develop the implementation process, and then object cost based on large expansion in many aspects of accounting, cost accounting, explains the principle of ABC n commercial bank department and products, analyzes the implement