| 利用作业成本法优化商业银行费用管理的实证研究 |
| |
| 引用本文： | 戴媛,迟军.利用作业成本法优化商业银行费用管理的实证研究[J].宁波工程学院学报,2014(1):30-35. |
| |
| 作者姓名： | 戴媛 迟军 |
| |
| 作者单位： | [1]中信银行宁波分行,浙江宁波315010 [2]宁波工程学院,浙江宁波315211 |
| |
| 摘 要： | 从作业成本法的基本理论入手,结合商业银行的管理会计理念,对作业成本法在优化商业银行费用管理作用的问题进行了实证研究,指出作业成本法的运用有推动商业银行完善目标成本管理、实现管理会计优化和适应利率市场化竞争需要等的重要作用。
|
| 关 键 词： | 作业成本法 管理会计 利率市场化 |
Use of Activity-based Costing Method to Optimize Cost Management in Commercial Banks |
| |
| DAI Yuan,CHI Jun.Use of Activity-based Costing Method to Optimize Cost Management in Commercial Banks[J].Journal of Ningbo University of Technology,2014(1):30-35. |
| |
| Authors: | DAI Yuan CHI Jun |
| |
| Affiliation: | (Ningbo Branch of CITIC Bank, Ningbo, Zhejiang, 315010, China; Ningbo University of Technology, Ningbo, Zhejiang, 315211, China) |
| |
| Abstract: | This paper, based on the basic theories in the activity-based costing （ABC） method and the accounting management theory typical of commercial banks, conducts an empirical study of the roles of ABC method in the optimization of the cost management in the commercial banks and concludes that the application of ABC can help the commercial banks to perfect the target cost management, optimize the management accounting and well meet the challenges from the marketization of interest rate. |
| |
| Keywords: | activity-based costing management accounting interest rate marketization |
| 本文献已被 CNKI 维普 等数据库收录！ |
|
