基于作业成本法的商业银行业成本管理研究——以A银行B支行为例
Research on Cost Management of Commercial Banking Based on Activity Based Costing—A Case Study of Branch B of Bank A

近年来，银行业面临诸多挑战，如金融体系改革及降准降息等，导致银行急需降本增效、优化管理。本文尝试将作业成本法应用于银行成本核算，解决银行业间接成本过大、成本失真的问题。文章构建了基于作业成本法的成本核算框架，将银行资源成本划分为不同成本中心，并结合相关资源动因将间接费用层层分摊至基层网点。再通过对柜面作业中心与贷款作业中心的作业细分，依据时间动因分析得出实际作业成本，与传统成本法进行比较。研究发现银行传统的成本核算方式存在一定成本失真，基于作业成本法的成本管理方案具有一定的适用性和可行性。最后，基于相关计算本文提出了一些有利于银行机构成本控制的建议。
In recent years, the banking industry has faced many challenges, such as financial system reform and the reduction of reserve requirements and interest rates, which have led to the urgent need for banks to reduce costs, increase efficiency and optimize management. This paper attempts to apply activity-based costing to bank cost accounting to solve the problems of excessive indirect costs and cost distortion in the banking industry. This paper constructs a cost accounting framework based on activity-based costing, divides the bank resource cost into different cost centers, and allocates the indirect costs to the grass-roots outlets layer by layer in combination with the relevant resource drivers. Then, by subdividing the operations of the counter operation center and the loan operation center, the actual operation cost is obtained based on the analysis of time drivers, which is compared with the traditional cost method. The study found that the traditional cost accounting method of banks has some cost distortion, and the cost management scheme based on Activity-Based Costing has certain applicability and feasibility. Finally, based on the relevant calculations, this paper puts forward some suggestions that are conducive to the cost control of banking institutions.