The Implementation of Activity-based Costing in Chinese Commercial Banks

被引：0

作者：

Song Xinjian ^{[1
]}

Yang Shizhong ^{[1
]}

机构：

[1] Capital Univ Econ & Business, Sch Accountant, Beijing 100070, Peoples R China

来源：

PROCEEDINGS OF 2009 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE AND ENGINEERING | 2009年

关键词：

Commercial banks; Activity-Based Costing; Activity-Based Management;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Commercial banks will benefit significantly from adopting Activity-Based Costing system when they want to improve their competitiveness. First of all, this essay will talk about the necessity of adopting ABC system in Chinese commercial banks. In the second place, the step of implementing ABC methodology in commercial banks will be introduced. According to the practice of Chinese commercial banks, we also explore how to improve the current situation of management accounting in banks using ABC and ABM.

引用

页码：537 / 540

页数：4