bet365 withdrawal、Profit、Competition has become the three major issues in the operation and management of my country’s commercial banks。bet365 withdrawal is the cornerstone of profit，How to calculate and manage costs is the core of the operation and management of commercial banks in my country。

Early 20th century，Since the production model of most enterprises is mainly mass production，Direct labor costs account for a large proportion in bet365 withdrawal accounting。The traditional bet365 withdrawal accounting method was born under this background，The bet365 withdrawal is mainly direct labor，Overhead costs are also assumed to be covered by labor“Driver”produced，Therefore, the allocation of manufacturing overhead is mostly based on direct labor。This simplified bet365 withdrawal accounting method does not accurately reflect the business process of the enterprise，And it is difficult to trace the labor costs shared by various product chains to the final product and customer，This is also not conducive to bet365 withdrawal-benefit analysis。In the banking industry where indirect costs account for a high proportion，The disadvantages of traditional bet365 withdrawal accounting are becoming increasingly prominent。It grossly misrepresents the costs between different products (banking services)，The resulting bet365 withdrawal indicators cannot truly reflect the basic appearance of the production costs of different products，Not to mention process and management optimization based on bet365 withdrawal analysis data。The basic way to solve this problem is a branch of the management accounting system——Activity-Based Costing。

bet365 withdrawal accounting system promotes bank profitability

The essence of the development process of Western banks’ application of bet365 withdrawal accounting is the continuous exploration of bet365 withdrawal accounting information systems、The process of development and upgrading。Early 1980s，Western banks focus on developing business processing systems，Mainly save business data；With the development of financial product retail business，Customer information、Product information becomes increasingly important，The information provided by the business processing system is scattered、Disadvantages such as the inability to share are becoming more and more obvious，As a result, the industry-wide bet365 withdrawal information system came into being in the mid-1980s；On this basis，Western banks need to adapt to product diversification and customer differentiation services，Conduct statistical analysis、System analysis and artificial intelligence are introduced into the bet365 withdrawal information system，A decision support system was established in the early 1990s；Later, data warehouse technology was used for data integration analysis，For their product pricing、Customer retention and performance bet365 withdrawal provide strong support。

The development history of Western banks tells us: it is the continuous upgrading of bet365 withdrawal accounting systems and the provision of effective information，Enable bank profitability、Competitiveness and bet365 withdrawal level continue to improve。With the further opening up of my country’s financial industry，Chinese banks must make full use of bet365 withdrawal accounting methods，Establish an effective bet365 withdrawal accounting information system，Only to compete with international banking giants。

Chinese banks due to historical reasons，In the past, we have always adhered to the principle of “Focus on financial accounting、Light bet365 withdrawal accounting”’s old concept。This is mainly because China’s banking industry has always been in an oligopoly state，Such an economic environment makes bankers not pay attention to product value accounting and finished product bet365 withdrawal。Therefore，bet365 withdrawal accounting, which can connect costs and benefits, has been left out in the Chinese banking industry。The Western banking industry has always been known for its fierce industry competition，Under the pressure of environment，bet365 withdrawal accounting develops rapidly。In recent years，With the gradual improvement of China’s international economic status，A large number of foreign banks poured into China，Breaking the monopoly of China’s banking industry，Forcing Chinese banks to face increasingly fierce industry competition。

The good news is，Some Chinese banks have gradually realized the importance of bank management accounting methods。For example, the Performance Value Management Project (PVMS) being built by the Industrial and Commercial Bank of China，It is necessary to unify (product classification system through four whole banks、bet365 withdrawal allocation method、Internal funds transfer price、Risk bet365 withdrawal measurement method) and in-depth mining of management data，Realize product、Accurate accounting of departmental and institutional performance。For banks，The design of its services (or products)，The essence is the design of the process。Regardless of creating value or incurring expenses，They are closely related to the execution of each job in the process；Determine product prices and employee bonuses，Effectively handle the relationship between individual employees and the bank，You also need to know detailed bet365 withdrawal information。So，Activity-based costing based on the process view has become a necessary means for banks to carry out internal management and control。

Applying activity-based costing system to my country’s commercial banks can improve their bet365 withdrawal accounting，Improving the level of bank bet365 withdrawal management，But its successful implementation is not only limited by the status of the information system、Top management support、The impact of bet365 withdrawal accounting system，And it is subject to the design level of the activity-based costing system、The influence of various factors such as the perceptions of employees within the enterprise。For my country’s commercial banks，Successfully implemented activity-based costing system on its existing operating procedures、There are certain requirements for whether the accounting system is mature and complete。Want to build an activity-based bet365 withdrawal system out of thin air，Eat one bite and become a fat man，Also unrealistic。

　　Activity-based bet365 withdrawal management methodology

The activity-based costing application introduced in this article is based on the author’s field research at KL Bank W Branch，Analysis bet365 withdrawal bank’s trade chain financing business (factoring business)。

The basic ideas of bank’s activity bet365 withdrawal management are shown in Table 1.

Starting from the bank’s own organizational structure and main business activities，Confirm existing processes and operations。A process refers to a set of activities that form part of the value chain，The number of processes is determined by the scope of the bank’s business activities。When confirming the target process，Need to understand the organizational structure of the bank。Each department of the bank can be regarded as an operation center，such as administrative management operation center、Corporate Financial Operation Center, etc.。According to the needs of bet365 withdrawal management，These operation centers can be further broken down into more defined processes，Such as financial reimbursement process、Loan business process, etc.。When confirming a certain process of a certain department，The most practical approach is to interview the person responsible for managing the organizational unit or responsibility center。At the same time，Sampling interviews with other personnel in the department are also required，To verify the results of the interview with the person in charge。The tasks in the process can then be defined and presented in the most intuitive form in the form of a flow chart。

After the process and operations are confirmed，You need to target the organizational strategy，Analyze and improve it，Optimized process。To be specific，Based on the analysis results，Eliminate non-value-added tasks，And try to reduce the consumption of resources by value-added operations，To achieve the purpose of optimizing the bet365 withdrawal-benefit ratio。Based on the optimized process，Now you can calculate the job bet365 withdrawal。

　　Job bet365 withdrawal calculation steps

Activity bet365 withdrawal calculation mainly includes the following steps:

First, determine resource consumption and bet365 withdrawal center。In order to facilitate the distinction and allocation of costs in previous academic research results，Generally, the resources of commercial banks are divided into five categories，That is, personnel costs (including salary、Welfare fees, etc.)、Venue fee (including rent、Utility bills, etc.)、Discounted fees (including transportation、Depreciation of various equipment)、Transaction fees (including information system fees、Printing fees, etc.)、Other non-operational expenses (including advertising expenses、Social expenses, etc.)。These resources are usually available from the bank’s general ledger。The bet365 withdrawal centers of commercial banks can be divided into two major categories: the first category is internal auxiliary units，They do not provide products or services directly to external customers，And only provide ancillary services to other departments within the bank，Human Resources、The Planning and Finance Department is this type of bet365 withdrawal center；The second category is external units，This type of bet365 withdrawal center provides products directly to external customers，For example, Corporate Finance Department。

The second is to determine resource drivers and operation drivers。Because there is no bet365 withdrawal consumed by each operation in the general ledger，So resource drivers need to be determined，Associate resources and tasks，Gather resource consumption into activities according to resource drivers。Activity drivers group activities into products or services。For example，Loan marketing group costs may be driven by the number of calls made to customers or the number of loan approvals。According to the operating characteristics of commercial banking business，Please refer to Table 2 for the selection of resource drivers。

The third is to calculate product costs。First，Gather resource consumption into operation centers according to resource drivers。Second，Collect the costs of the operation center into the activity bet365 withdrawal library。The bet365 withdrawal library is an activity-based bet365 withdrawal collection (such as loan marketing bet365 withdrawal library、Loan recovery bet365 withdrawal library, etc.)，Based on the analysis of the bet365 withdrawal center’s operations and the programs they support，Assign costs to bet365 withdrawal pool，To understand how much jobs and processes bet365 withdrawal。Third，Jobs by defining internal auxiliary units，Convert the first type of bet365 withdrawal——The costs of internal auxiliary units are allocated to the second type of external units。Fourth，Define the second type of bet365 withdrawal center——Jobs from external units，Gather all expenses into bet365 withdrawal objects by activity——Product。

Based on the input-output relationship of the operation，Can formulate operating standards，Determine the output of each operation in the form of indicators and link it to performance，Used to standardize and evaluate the operations of job executors，Form a complete activity-based bet365 withdrawal management system。

(Author’s affiliation: School of Economics and bet365 withdrawal, Tsinghua University)