【作者】 徐斐斐；

【导师】 张方华；

【作者基本信息】 苏州大学 ， 工商管理（专业学位）， 2013， 硕士

【摘要】 随着全球金融市场一体化的进程加快和通讯技术及计算机网络的发展，银行的业务已经变得非常复杂，银行管理者越来越意识到成本信息的重要性。时间驱动作业成本核算是从作业成本核算方法的发展延伸，它能够准确、详细地提供银行各个业务成本信息，适应银行个性化管理，促使银行开展盈利能力分析和预算管理。因此，研究时间驱动作业成本核算在银行中的应用具有重要意义。本文介绍了时间驱动作业成本核算相关基本原理，分析了ADBC银行作为一个政策性银行实施时间驱动作业成本法的可行性，结合传统成本核算方法对ADBC银行的影响，分析ADBC银行引入时间驱动作业成本核算的意义并指出应注意的问题。通过ADBC银行某支行财会部门实例，分析ADBC银行引入时间驱动作业成本核算的相关问题，力求将时间驱动作业成本核算引入ADBC银行日常会计核算中，以帮助银行管理者实现成本管理。更多还原

【Abstract】 With the acceleration of global financial market integration and the development ofcommunication technology and computer network, banks’ business have become morecomplex, and banking managers are aware of the great importance of cost information.Time-driven activity-based costing is an extension and development from costaccounting method, which provides accurate and detailed cost information of allbanking business, adapts to banking individual management and impels banks to launchprofitability analysis and budget management. Therefore, it is significant to study theapplication of time drive of Activity-Based Costing in banking.This paper introduces the fundamental principles of activity-based cost accounting,analyses the feasibility of ADBC, as a policy bank, implementing the above mentionedcosting as well as the significance of introducing such kind of method. It also points outthe possible problems by combining with the influence of traditional cost accountingmethod. Through the example of financial department of a sub-branch, the paperanalyses the relevant problems which will arise when introducing the temporal driveoperation cost accounting, in order to operate it in daily accounting, so as to assist thebanking supervisors in realizing the cost management.更多还原