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作业成本法(ABC)作为一种先进的成本核算和管理办法,在国外已为许多大型的商业银行所使用,并在经营管理上取得了较好的业绩。那么,作业成本法能否在我国商业银行广泛推行?笔者在此以某商业银行为例进行分析与研究。
As an advanced cost accounting and management method, ABC has been used by many large commercial banks abroad and has achieved good performance in operation and management. So, ABC can be widely implemented in commercial banks in our country? The author here to a commercial bank for analysis and research.