帮忙翻译,比较急。谢谢。

来源:百度知道 编辑:UC知道 时间:2024/05/18 20:41:37
成本管理一直以来都是国内银行业亟待解决的难题,是管理的薄弱环节,为了解决这个难题,在我国银行领域众多先行者都在尝试借鉴各种成本方法进行商业银行的成本管理。国内银行业越来越认识到分产品、分客户核算成本,衡量损益对于银行改善经营、提供效益的重要意义。然而,现行的成本制度却难以为分产品、分客户的盈利分析和市场定位提供更为精确的成本信息和决策依据。如何结合我国商业银行的实际,更好地借鉴国外先进的产品成本管理经验,提高我国商业银行的产品成本管理水平,是当前我国商业银行在成本管理中的首要工作。本文着重介绍能够提供这种信息的作业成本制度,并对其在我国商业银行经营管理中的作用进行探讨。

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