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本文通过分析小额信贷机构的成本现状并探究作业成本法在我国商业银行实施的可行性和必要性。通过分析可以看到,作业成本法提供了更加精确全面的成本信息,优化了成本管理,对于其推行的难点进行阐述并提出了相应的对策。
This article analyzes the cost status of MFIs and explores the feasibility and necessity of operating cost method in China’s commercial banks. Through the analysis we can see that ABC method provides more accurate and comprehensive cost information, optimizes the cost management, elaborates the difficulties of its implementation and puts forward corresponding countermeasures.