The Implementation of Activity-based Costing in Chinese Commercial Banks

摘要：

Commercial banks will benefit significantly from adopting Activity-Based Costing system when they want to improve their competitiveness. First of all, this essay will talk about the necessity of adopting ABC system in Chinese commercial banks. In the second place, the step of implementing ABC methodology in commercial banks will be introduced. According to the practice of Chinese commercial banks, we also explore how to improve the current situation of management accounting in banks using ABC and ABM.

关键词： Commercial banks Activity-Based Costing Activity-Based Management

作者: SONG Xinjian YANG Shizhong

作者单位: School of Accountant,Capital University of Economics and Business,P.R.China,100070

会议类型: 国际会议

会议名称: 2009 International Conference on Management Science and Engineering(2009管理科学与工程国际会议)

会议地点: 北京

会议语种:英文

页码: 537-540

在线出版日期: 2009-11-01（万方平台首次上网日期，不代表论文的发表时间）