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近年来,在成本压力、外部竞争等的促使下,各银行都开始实施会计管理项目,并不断创新经营模式。运营作业部门作为银行的后台操作类部门,为进一步促进成本节约,优化资源配置,并配合管理会计的实施,为从成本中心向利润中心转型奠定基础,也开始精细化费用分摊机制。本文就围绕银行运营作业业务成本的测算进行探讨。一、成本测算的方法(一)整体思路银行运营作业业务主要是各类资金交易、中间业务的支付结算、清算等,以操作类工作为主。可借鉴作业成本法“成本对象消耗作业,作
In recent years, driven by cost pressures and external competition, banks started to implement accounting management projects and constantly innovate business models. As a bank’s backstage operations department, Operational Operations Department also started to refine the cost-sharing mechanism in order to further promote cost savings, optimize resource allocation and implement management accounting, laying the foundation for the transformation from a cost center to a profit center. This article discusses the operating cost of bank operations around the calculation. First, the method of cost measurement (A) the overall idea Bank operations Homework operations are all types of capital transactions, intermediate business payment settlement, liquidation, operating mainly to work class. Can learn from the operating cost method ”cost object consumption operation, for