摘要
随着新经济和互联网金融的快速发展，现代市场竞争加剧，商业银行的利润
增长也逐年下降，从过去两位数到单数，甚至产生了负增长。由于财政等资源的
制约，过去高投入，高扩张促进高增长的发展方式已成为历史。如何提高运营成
本效益，降低成本，实现现有制度下的细致管理和可持续发展，成为商业银行迫
切需要解决的问题

本文以作业成本法为理论基础，从运营成本分摊的定义出发，以 X 商业银行
运营成本分摊为案例，运用文献研究和实际案例分析相结合的方法，通过对 X
商业银行运营成本分摊进行研究，分析其存在分摊路径过长、费用归属和分类过
于粗糙、待分摊数据源质量不高三方面的问题，并对其进行剖析阐述，提出了优
化商业银行进行运营成本分摊的思路及实现方法即作业成本法，并对优化方案的
预期效果进行了评估，为商业银行进行运营成本分摊管理提供了参考思路

本文的主要贡献在于提出了优化运营成本分摊的方法，并对优化方案效果进
行评估。对运营成本分摊笔者也提出了自己的观点即采用组合因子以及根据实际
情况灵活设置大类比例来分摊运营成本，同时本文旨在通过持续不断改进运营成
本分摊计划，使成本分摊效率逐步提高，并且更准确合理，从而更好的支撑绩效
考核和产品定价等，提高管理水平

关键词：商业银行;运营成本;成本分摊;作业成本法II
Abstract
With the rapid development of the new economy and the Internet finance, the
modern market competition intensified, the profit growth of commercial banks also
decreased year by year, from the past two digits to the singular, and even negative
growth. As a result of financial and other resources constraints, in the past high
investment, high expansion to promote high growth mode of development has become
history. How to improve operating costs, reduce costs, to achieve the existing system
under the detailed management and sustainable development, as commercial banks
urgently need to solve the problem.
Based on the theory of activity-based costing, this paper takes the operation cost
allocation of x commercial bank as a case, uses literature research and practical case
analysis, analyzes the problems of x commercial bank operation cost sharing,
analyzes its existing problems, such as excessive allocation path, cost attribution and
classification too rough, and puts forward the idea and implementation method of
optimizing operation cost allocation, and evaluates the expected effect of the
optimization scheme, which provides a reference for commercial banks to carry out
operation cost allocation management.
The main contribution of this paper is to propose a method to optimize the cost
of operating costs, and to evaluate the effectiveness of the optimization program. I
also put forward my own opinion that the combination of factors and the flexibility to
set the proportion of the proportion of business costs to share the operating costs, and
the purpose of this paper aims to continue to improve the cost of operations by
sharing plans to gradually increase the efficiency of cost-sharing, and More accurate
and reasonable, so as to better support the performance appraisal and product pricing
and so on, improve management efficiency.
Key Words:Commercial Bank；Operation Cost；CostAllocation；Activity-based
CostingIII
目录
摘要........I
Abstract..........II
第 1 章 绪论....1
1.1 选题背景及研究意义..1
1.1.1 选题背景...........1
1.1.2 研究意义...........1
1.2 国内外研究综述..........3
1.2.1 国外研究综述...3
1.2.2 国内研究综述...3
1.3 研究方法和内容.........4
1.3.1 研究方法...........4
1.3.2 研究内容...........4
1.4 本文创新.........5
第 2 章 相关概念........6
2.1 运营成本的定义及分类.........6
2.2 运营成本划分方法.....6
2.2.1 完全本法和部分成本法...........7
2.2.2 实际成本法和标准成本法.......7
2.3 运营成本分摊.7
2.4 作业成本法.....8
2.4.1 作业成本法的原理.......8
2.4.2 作业成本法的优势.......9
第 3 章 X 商业银行运营成本分摊问题分析...........10
3.1X 商业银行运营成本分摊概况..........10
3.2 X 商业而银行运营成本分摊存在的问题....10
3.2.1 分摊路径过长.10
3.2.2 费用归属和分类过于粗糙....12
3.2.3 待分摊费用数据质量不高.....13
3.2.4 平均核算方法触发成本核算失真.....14
第 4 章 X 商业银行运营成本分摊优化方案18
4.1 运营成本分摊优化方案设计目标....18IV
4.2 运营成本分摊优化方案设计思路....18
4.2.1 优化运营成本分摊路径.........18
4.2.2 细化费用归属分类.....19
4.2.3 提升待分摊数据源质量.........24
4.3 运营成本分摊优化方案—作业成本法........25
第 5 章 运营成本分摊优化方案效果评估与关键点..........36
5.1 运营成本分摊优化方案预期效果评估........36
5.2 X 商业银行实施作业成本法的关键点........37
第 6 章结论......39
参考文献..........40
致谢......421
第 1 章 绪论
1.1 选题背景及研究意义
1.1.1 选题背景
随着企业管理会计制度建设步伐的加快，国内众多商业银行通过对网点、机
构、利润中心、成本中心等责任主体单位清晰界定“权、责、利”，使银行管理
会计成为关键，在精细化管理过程中，内外部利息收支和内部资本转移
。。。以上简介无排版格式，详细内容请下载查看