摘要
商业银行作为金融服务业的代表,要努力引进新的管理体制,尽可能地扩大它赚取利润的能力。在商业银行引进作业成本管理系统,不仅可以为银行的成本计量奠定良好基础,还可利用作业成本信息对银行业务进行预算管理、经营管理、资产管理和客户盈利性分析等,达到使服务最终实现增值的目的。通过英国合作银行的案例分析,探讨了作业成本管理系统在银行业应用的优势。
As representatives in financial serving business, commercial banks should adopt new management systems, and strive to maximize their profits. ABCMS can establish good base for costing in commercial banks, and in return banks can use ABC information to carry through budget management, business management, asset management, and customer payoff analysis to tackle the final goal of increment. The author discusses the advantages of the application of ABCMS in banking through the analysis of a case about British Collaboration Bank.
出处
《武汉理工大学学报（信息与管理工程版）》
CAS
2004年第1期128-130,134,共4页
Journal of Wuhan University of Technology：Information & Management Engineering
基金
湖北省科技攻关计划资助项目(2001AA401C33).
