摘要
商业银行在金融市场的对外开放中面临着成本———效益理念的构建和成本核算体系的再造,单纯的作业成本法可以使成本计算更具科学性,但其未考虑资本成本在决策中的作用。文章提出了作业成本法与经济增加值结合的成本核算模型,克服了作业成本的内在缺陷,可以为商业银行的产品定价、经营决策提供更为可靠的成本信息。
With the opening of financial market, the commercial bank must pay attention to the relationship of cost and profit in the process of reconstruction. The pure ABC makes the cost calculation more scientific, but it does not consider the capital cost. The article proposes a model which is a combined application of ABC and EVA,It can overcome the defect of ABC and make the cost information more reliable for product pricing and operation decision.
出处
《华东经济管理》
2005年第3期136-138,共3页
East China Economic Management
关键词
商业银行
作业成本
经济增加值
commercial bank
activity-based cost accounting
economic value added
