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作业成本制度在银行管理中的应用一直以来都是理论界以及银行业都比较关心的课题之一。当前我国经济发展迅猛,银行行业的竞争也是越来越激烈,如何增强竞争力,提高效益已经成为国内各家银行首要考虑的问题。加强作业成本制度在银行管理中的应用,成为银行发展的必然趋势。本文在前人研究的基础之上,对作业成本制度作了一下简述,分析一下作业成本制度在银行管理中的应用,并运用实例加以论证,提出一些新认识,以期能够促进作业成本制度在银行管理中更好的应用。
The application of ABC in banking management has always been one of the topics that the academic circles and the banking industry are more concerned about. At present, with the rapid economic development in our country and the increasingly fierce competition in the banking industry, it has become the primary consideration for all banks in China how to enhance their competitiveness and improve their efficiency. The application of operating cost system in bank management has become an inevitable trend of bank development. Based on the previous studies, this paper briefly describes the ABC system, analyzes the application of the ABC system in bank management, and uses examples to prove and put forward some new understandings in order to promote the ABC system Better application in bank management.