| 商业银行成本领先战略与ABC法 |
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| 引用本文： | 赵息,吴舒弋. 商业银行成本领先战略与ABC法[J]. 工业工程, 2004, 7(5): 5-8 |
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| 作者姓名： | 赵息 吴舒弋 |
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| 作者单位： | 天津大学,管理学院,天津,300072;天津大学,管理学院,天津,300072 |
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| 基金项目： | 国家高技术研究发展计划(863CIMS基金项目)资助项目(2001AA414130) |
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| 摘 要： | 当前我国商业银醒所面临的竞争日趋激烈，针对作业成本法在商业银行推行后，在帮助管理者获得更为详细准确的成本信息、找出并消除非增值作业、实现商业银行的成本领先战略方面的重要作用进行了有益的探讨，以期对我国商业银行成本管理体制的改革提供参考。
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| 关 键 词： | 成本领先 作业成本法 作业管理 非增值作业 |
| 文章编号： | 1007-7375(2004)05-0005-04 |
| 修稿时间： | 2003-06-23 |
Cost Leading Strategy for Commercial Banks and Activity - Based Costing |
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| ZHAO Xi,WU Shu-yi. Cost Leading Strategy for Commercial Banks and Activity - Based Costing[J]. Industrial Engineering Journal, 2004, 7(5): 5-8 |
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| Authors: | ZHAO Xi WU Shu-yi |
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| Abstract: | There is fierce competition among commercial banks in China nowadays. This paper presents a helpful discussion about important functions from the implementation of activity-based costing(ABC)in commercial banks helping administrators to get more detailed and accurate cost information, to find out and dispel no value-added activities,and to realizecost leading strategy forcommercial banks. The paper is to be a helpful reference for commercial banks in China to reform cost management systems. |
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| Keywords: | cost leading activity-based costing activity-based management no value-added activity |
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