作业成本法作为一种成本管理方法,能够向银行管理层提供各项主要作业的多维信息,有助于对客户进行分类管理,降低银行营运成本。哈佛大学著名会计学家,作业成本系统的创始人之一罗伯特·科普兰指出,传统成本制度中的80/20法则(80%的利润来自于20%的产品或客户),在作业成本制度下 Activity-based costing, as a cost management method, can provide bank management with multidimensional information of all major operations, helping to classify customers and reduce operating costs of banks. Robert Copeland, one of Harvard’s leading accountants and co-founder of Homework Cost Systems, points out that the 80/20 rule of the traditional cost system (80% of the profit comes from 20% of the product or customer) is based on the operating cost system