The Costing Model of Commercial Banks Based on Activity-Based Costing

摘要：

The accurate cost information is the foundation of commercial banks scientific decision. However owing to overheads indirect costs of commercial banks, the traditional costing method is unable to allocate the overheads costs rationally; therefore it is very difficult to make scientific decisions. From the angle of work chain (process), the paper researched the activity-based costing (ABC) model of commercial bank, and the model considered the relations of various activities node in the identical activity center. Accordingly the cost accounting of commercial bank will be more accurate, and the decision based on precise cost information become more scientific.

关键词： Activity-based Cost Commercial Bank Costing Model

作者: HAO Suli DING Rijia

作者单位: School of Management, China University of Mining and Technology, Beijing, P.R.China.100083

会议类型: 国际会议

会议名称: 2008年国际应用统计学术研讨会(2008 International Institute of Applied Statistics Studies)

会议地点: 烟台

会议语种:英文

页码: 1-6

在线出版日期: 2008-08-14（万方平台首次上网日期，不代表论文的发表时间）