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| 作业成本法在我国商业银行中应用的探讨 | |
| 引用本文： | 吴凡,常路,周碧波. 作业成本法在我国商业银行中应用的探讨[J]. 价值工程, 2011, 30(19): 121-123 |
| 作者姓名： | 吴凡 常路 周碧波 |
| 作者单位： | 1. 广东交通职业技术学院,广州510650;中山大学管理学院,广州510275 2. 中山大学管理学院,广州,510275 3. 中国民生银行广州分行,广州,510623 |
| 摘 要： | 本文将作业成本法应用于我国商业银行,并以某商业银行信贷部银票承兑业务为案例,将作业成本法与传统成本计算法进行了对比分析。 |
| 关 键 词： | 商业银行 作业成本法 |
Discussion on Applying of Activity-based Costing in the Commercial Banks of China |
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| Wu Fan,Chang Lu,Zhou Bibo. Discussion on Applying of Activity-based Costing in the Commercial Banks of China[J]. Value Engineering, 2011, 30(19): 121-123 | |
| Authors: | Wu Fan Chang Lu Zhou Bibo |
| Affiliation: | ①② Wu Fan;② Chang Lu;③ Zhou Bibo(①GuangDong Communication Polytechnic,Guangzhou 510650,China;②School of Business SUN YAT-SEN University,Guangzhou 510275,China; ③Guangzhou Branch of China Minsheng Banking Corp.,Ltd.,Guangzhou 510623,China) |
| Abstract: | Activity-based Costing has been applied in the commercial banks of China in the essay.And the contrasting Activity-based Costing and traditional Costing has been analyzed in the example of the affair of silver draft acceptance in credit department of a commercial bank. |
| Keywords: | Commercial Banks Activity-based Costing |
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