1、本科毕业论文（设计）外文原文题目IMPLEMENTINGACTIVITYBASEDCOSTINGINTHEBANKINGINDUSTRY出处MANAGEMENTACCOUNTINGQUARTERLYTHEEUROPEANACCOUNTINGREVIEW,2008（3）717外文作者杰弗里怀特原文IMPLEMENTINGACTIVITYBASEDCOSTINGINTHEBANKINGINDUSTRYACTIVITYBASEDCOSTING“ABC”ISWIDELYRECOGNIZEDASASUPERIORMETHODFORALLOCATINGOVERHEADCOSTSMUCHEMPHASISHA
2、SBEENPLACEDONTHEIMPLEMENTATIONOFABCINTHEMANUFACTURINGINDUSTRYHOWEVER,THESERVICEINDUSTRYBENEFITSFROMTHISSYSTEMOFCOSTALLOCATIONASWELL,DUETOTHEFACTTHATSERVICEFIRMSUSUALLYHAVEHIGHOVERHEADCOSTSANDARELABORINTENSIVETHESECHARACTERISTICSMAKEABCALOGICALCHOICEFORCOSTALLOCATIONABCWILLHELPSERVICESCOMPANIESIDENTI
3、FYANDALLOCATEOVERHEADCOSTSANDQUANTIFYLABORCOSTSASSOCIATEDWITHEACHACTIVITYFORCOMMERCIALBANKS,INPARTICULAR,THEPOTENTIALBENEFITSOFABCIMPLEMENTATIONCANBENUMEROUSTHESEINCLUDETHEPROPERCOSTINGOFTRANSACTIONS,THEABILITYTOTRACESPECIFICCOSTSTOBANKCUSTOMERSANDTHEABILITYTOMEASURECUSTOMERANDPRODUCTPROFITABILITYTH
4、EENDRESULTOFTHESEBENEFITSISTHEABILITYTOIMPROVEDECISIONMAKINGANDHELPORGANIZATIONSMEETTHEIRSTRATEGICOBJECTIVESPREPARATIONANDPLANNINGFORABCTHEBANKSCOSTACCOUNTINGMANAGERINTRODUCEDTHECONCEPTOFABCTOSENIORMANAGEMENTBECAUSETHECOSTACCOUNTINGMANAGERTHOUGHTTHATANABCSYSTEMWOULDBEAVIABLESOLUTIONFORTHEBANKSPRODUC
5、TPROFITABILITYCONCERNSALTHOUGHTHEBANKWASABLETODETERMINEHOWMUCHREVENUEEACHOFITSVARIOUSPRODUCTSANDSERVICESGENERATED,ITWASNOTABLETODETERMINEWITHANYLEVELOFCERTAINTYHOWMUCHITCOSTTOPROVIDETHESEPRODUCTSANDSERVICESATBEST,SENIORMANAGEMENTWASCONFIDENTTHATTHE1COMMERCIALSIDEOFTHEBANKSBUSINESSWASPROFITABLE,WHILE
6、THERETAILSIDEWASNOTASPROFITABLEINADDITION,BANKMANAGEMENTWASINTRIGUEDBYTHEPOSSIBILITYOFGAININGABETTERUNDERSTANDINGOFTHECOSTASSOCIATEDWITHTHEACTIVITIESPERFORMEDINTHEBANKANDTHERESOURCESDEDICATEDTOPERFORMINGTHESEACTIVITIESSENIORMANAGEMENTTHOUGHTTHATTHEREMAYBESOMEDUPLICATIONOFACTIVITIESWITHINTHEORGANIZAT
7、IONANDTHATANABCSYSTEMWOULDHELPIDENTIFYTHESEAREASOFDUPLICATIONTHENECESSARYADMINISTRATIVESTEPOFTHEPROJECTWASTOCREATEASTEERINGCOMMITTEETHATWOULDDEFINETHEPLANNING,DESIGNANDIMPLEMENTATIONOFTHESYSTEMANDMAKEIMPORTANTDECISIONSATALLSTAGESDURINGTHEDESIGNPHASEOFTHEPROJECT,ACOSTACCOUNTINGSOFTWARESYSTEMWASIDENTI
8、FIEDTHROUGHANRFP“REQUESTFORPROPOSAL”PROCESSAFTERREVIEWINGSEVERALABCAPPLICATIONS,SOFTWAREWASCHOSEN,PRIMARILYBECAUSETHEBANKWASALREADYUSINGTHISSOFTWAREINITSHUMANRESOURCESAREA,ANDTHETWOSYSTEMSCOULDINTERFACERECOGNIZINGTHATTHEBANKLACKEDTHEREQUISITESKILLSTOIMPLEMENTTHEABCSYSTEM,THESTEERINGCOMMITTEEIDENTIFI
9、EDACONSULTINGFIRMTHATCOULDASSISTINTHEIMPLEMENTATIONOFTHESYSTEM,ESPECIALLYWITHTHEMORETECHNICALMATTERSTHEFIRMWASGIVENAWIDEREACHINGROLEWITHINTHEPROJECT,ASSISTINGTHESTEERINGCOMMITTEEWITHTHEDESIGNOFTHESYSTEMTOBESTMATCHTHESOFTWARESFUNCTIONALITY,DESIGNINGANDPREPARINGTHESOFTWAREANDPROCESSES,MODIFYINGANDLOAD
10、INGCOSTDRIVERINFORMATIONINTOTHENEWSYSTEMANDASSISTINGINTHEGATHERINGANDLOADINGOFCOSTALLOCATIONSINTOTHESYSTEMFORCOSTACCOUNTINGSUPPORT,THEBANKDECIDEDTOUSEMOSTLYEXISTINGINTERNALRESOURCES,WHILEHIRINGSOMENEWFINANCEEMPLOYEESTOASSISTWITHTHEPROJECTASSESSMENTOFAPPROPRIATENESSOFABCBEFOREENGAGINGINAMAJORABCSYSTE
11、MIMPLEMENTATIONPROJECT,ANORGANIZATIONSHOULDCONSIDERTHEAPPROPRIATENESSOFANABCSYSTEMWHILETHEBENEFITSOFABCSYSTEMIMPLEMENTATIONAREEVIDENTTOMOSTCOMPANIES,ITISIMPORTANTTOKEEPINMINDTHATMANYCOMPANIESHAVEFAILEDTOREALIZEALLTHEBENEFITSANABCSYSTEMPROVIDESANYCOMPANY,ESPECIALLYAFINANCIALSERVICESCOMPANY,CONSIDERIN
12、GANABCSYSTEMIMPLEMENTATIONSHOULDCAREFULLYASSESSTHEFOLLOWINGPOINTS,WHICHAREIDENTIFIEDBYMANYABCEXPERTSINDETERMININGTHEAPPROPRIATENESSOFABCFORAPARTICULAR2ORGANIZATIONSIGNIFICANTINDIRECTCOSTSCOMPLEXGOODSANDSERVICESLOSSESONHIGHVOLUMEPRODUCTSANDPROFITSONLOWVOLUMEPRODUCTSDISAGREEMENTBYMANAGERSOVERCOSTALLOC
13、ATIONSBIDRESULTSAGEOFCOSTINGSYSTEMINTHECASEOFTHEBANK，MORETHANHALFOFTHEBANKSEXPENSESWEREINCURREDBYSUPPORTANDADMINISTRATIVEFUNCTIONSANDCLASSIFIEDASINDIRECTCOSTSTHESEFUNCTIONSWEREBROKENINTOTHREEMAJORGROUPSINFORMATIONTECHNOLOGYITPROVIDINGHARDWAREANDSOFTWARESUPPORTANDAPPLICATIONDEVELOPMENTSERVICESSERVICE
14、COMPANYPROVIDINGGENERALSUPPORTSERVICESSUCHASCHECKPROCESSING,WIRETRANSFERPROCESSINGANDATMSERVICINGANDTHECORPORATECENTERPROVIDINGSERVICESSUCHASFINANCE,HUMANRESOURCESANDLEGALANOTHERCONSIDERATIONINIMPLEMENTINGANABCSYSTEMISTHECOMPLEXITYOFTHESERVICESANDTHENUMBEROFPROCESSESINVOLVEDMANYOFTHEBANKSPRODUCTSWER
15、EINTERRELATEDANDSPECIALIZEDBASEDONTHESPECIFICPORTFOLIOOFPRODUCTSUSEDBYACUSTOMERARELATEDCONCERNWASTHESIMILARITYOFPRODUCTSTHATFINANCIALSERVICEORGANIZATIONSPROVIDEDSOMEPRODUCTSWERESOCLOSEINDESCRIPTIONTHATITWOULDBEDIFFICULTTODETERMINEWHATSHOULDBEDEFINEDASAUNIQUEPRODUCTANDWHATSHOULDBEGROUPEDTOGETHERWITHO
16、THERSIMILARPRODUCTSFOREXAMPLE,THEBANKOFFEREDDOZENSOFSIMILARINVESTMENTVEHICLESTHATVARIEDMINIMALLYBASEDONTHETYPEOFCUSTOMER,LEVELOFINVESTMENTANDBANKSUBSIDIARYACOMMONMISTAKEINTRADITIONALCOSTACCOUNTINGSYSTEMSISTHATHIGHVOLUMESERVICESPRODUCELOSSESANDLOWVOLUMESERVICESPRODUCESIGNIFICANTPROFITSTHISISDUETOTHEF
17、ACTTHAT,GENERALLY,LOWVOLUMEPRODUCTSAREUNDERCOSTEDANDHIGHVOLUMEPRODUCTSAREOVERCOSTED,BASEDONTHETRADITIONALSYSTEMUSINGVOLUMERELATEDMEASURESFOROVERHEADALLOCATIONTHISWASTHECASEATTHEBANKTHEEXPENSESTHATWEREREQUIREDTOSUPPORTLOWVOLUMEGOODSANDSERVICESWEREOFTENNOTACCURATELYASSIGNEDTOTHESEPRODUCTSBUTINSTEADSPR
18、EADTOHIGHVOLUMEPRODUCTSTHESELOWVOLUME,UNIQUEPRODUCTSANDSERVICESWEREGENERALLYPROVIDEDTOFULFILLTHEREQUESTSOFWEALTHYCUSTOMERSWHILETHISEXTRALEVELOFSUPPORTWASOFTENSUCCESSFULIN3ATTRACTINGWEALTHYCUSTOMERS,THEBANKWASNOTABLETODETERMINEACCURATELYTHEFISCALIMPACTOFOFFERINGTHESEPRODUCTSANDSERVICESDIFFICULTYINIMP
19、LEMENTINGABCSYSTEMSISOFTENENCOUNTEREDWHENDEPARTMENTSWITHINTHECOMPANYDISAGREEWITHTHECOSTSALLOCATEDTOTHEIRCOSTCENTERSTHISCONCERNWASEVIDENTDURINGTHEABCPROJECTMANYCLIENTCOSTCENTERMANAGERSINITIALLYREFUSEDTOACCEPTTHERESULTSPRODUCEDBYTHENEWCOSTALLOCATIONSTHISWASMOREOFTENTHECASEWITHCENTERMANAGERSWHOWEREASSI
20、GNEDMORECOSTUNDERTHENEWALLOCATIONSYSTEM,BUTSOMEMANAGERSDIDVOICEACONCERNREGARDINGNOTBEINGASSIGNEDENOUGHCOSTMULTIPLEREVIEWSESSIONSTOEXPLAINTHEMETHODANDCALCULATIONSBEHINDTHENEWCOSTALLOCATIONSWEREREQUIREDTOCONVINCESKEPTICALOPERATINGMANAGERSABOUTTHENEWSYSTEMDESIGNINGANABCSYSTEMANDCOLLECTINGNECESSARYDATAA
21、FTERCOMPLETINGANASSESSMENTOFTHEAPPROPRIATENESSOFANABCSYSTEMIMPLEMENTATION,ANORGANIZATIONSHOULDGIVECAREFULCONSIDERATIONTODESIGNINGANABCSYSTEMTHATWILLMEETTHENEEDSOFTHEORGANIZATIONANDTHENTOCOLLECTINGDATAREQUIREDTOIMPLEMENTTHESYSTEMTHEBANKFOLLOWEDFOURSTEPSTODESIGNTHESYSTEMANDCOLLECTDATASTEP1IDENTIFYANDC
22、LASSIFYTHEACTIVITIESRELATEDTOTHECOMPANYSPRODUCTSABCIMPLEMENTATIONANDCHALLENGESTHEBANKALSOUSEDTHETOPDOWNAPPROACHASSENIORMANAGEMENTINEACHOFTHEMAJORAREASOFTHEBANKIDENTIFIEDTHEMAJORACTIVITIESPERFORMEDINTHEIRRESPECTIVEAREASTHISLISTOFACTIVITIESWASTHENCROSSREFERENCEDAGAINSTTHELISTOFACTIVITIESIDENTIFIEDINTH
23、ERECYCLINGPROCESSTHECONSOLIDATEDLISTOFACTIVITIESSERVEDASTHEINITIALMASTERLISTOFACTIVITIESTHATWOULDBEUSEDFORCONDUCTINGCOSTCENTERINTERVIEWSDURINGCOSTCENTERINTERVIEWS,OPERATIONALMANAGERSWEREASKEDTOIDENTIFYACTIVITIESPERFORMEDINTHEIRCENTERSTHATWERENOTONTHEMASTERACTIVITYLISTTHENEWLYIDENTIFIEDACTIVITIESWERE
24、REVIEWEDBYTHESTEERINGCOMMITTEEAND,IFAPPROVED,ADDEDTOTHEMASTERACTIVITYLISTTHEMAINACTIVITYDISTINCTIONUSEDINTHEPROJECTWASTODEFINEACTIVITIESASTHOSETHATASSIGNEDCOSTSDIRECTLYTOBANKPRODUCTSANDSERVICESORTHOSETHATASSIGNEDCOSTSTOOTHERCOSTCENTERSSTEP2ESTIMATETHECOSTOFACTIVITIESIDENTIFIEDINSTEP14THETOTALCOSTOFE
25、ACHACTIVITYMUSTBECALCULATEDUSINGEMPLOYEEDATAFROMPERSONNELINTERVIEWSANDFINANCIALDATAFROMTHEACCOUNTINGDEPARTMENTEMPLOYEESAREASKEDTOIDENTIFYTHEAMOUNTOFTIMETHEYSPENDONEACHACTIVITYINANAVERAGEWEEKANDTHENIDENTIFYTHEPHYSICALRESOURCESTHATWEREUSEDTOSUPPORTTHEACTIVITYTHISINFORMATIONISCOMPILEDONANEMPLOYEEACTIVI
26、TYDATASHEETASPARTOFTHEPROJECT,ANALYSTSCONDUCTEDACTIVITYINTERVIEWSWITHCOSTCENTERMANAGERSUSINGDETAILEDBUDGETANDACTUALEXPENSEINFORMATIONTHISINFORMATIONWASUSEDASAREFERENCEFORASSIGNINGCOSTSTOACTIVITIESONCETHERELATIONSHIPBETWEENSPECIFICEXPENSESANDRELATEDACTIVITIESWASDEFINED,AGGREGATECOSTSWEREASSIGNEDTOEAC
27、HACTIVITYSTEP3CALCULATEACOSTDRIVERRATEFOREACHACTIVITYACOSTDRIVERRATEISTHEESTIMATEDCOSTOFRESOURCECONSUMPTIONPERUNITOFTHECOSTDRIVERFOREACHACTIVITYINORDERTOCALCULATEANACCURATECOSTDRIVERRATE,ITISNECESSARYTOKNOWTHETOTALACTIVITYCOSTANDTHEACTIVITYVOLUMETHEINFORMATIONFROMSTEPTWOCANPROVIDETHETOTALACTIVITYCOS
28、TTHEACTIVITYVOLUMEISTHETOTALVOLUMEOFTHECOSTDRIVERSDEFINEDINSTEPONEFORTHISPARTICULARACTIVITYONCETHEACTIVITYCOSTANDACTIVITYVOLUMEFIGURESAREDETERMINED,THECOSTDRIVERRATESARECALCULATEDBYDIVIDINGTHETOTALACTIVITYCOSTBYTHETOTALACTIVITYVOLUMESTEP4ASSIGNACTIVITYCOSTSTOPRODUCTSTHEBIGGESTCHALLENGETOIMPLEMENTING
29、ABCATTHEBANKWASGENERATINGSUFFICIENTBUYINFROMOPERATIONALMANAGERSTHEMAJORCONCERNEXPRESSEDBYBANKMANAGERSWASWHETHERTHEBENEFITSOFTHENEWCOSTINGSYSTEMWOULDJUSTIFYTHETIMEANDRESOURCESDEDICATEDTOIMPLEMENTINGTHESYSTEMAFEWMANAGERSEXPRESSEDCONCERNTHATTHENEWCOSTACCOUNTINGSYSTEMWASMERELYGOINGTORESHUFFLETHEBANKSCOS
30、TSANDTHAT,UNLESSHARDACTIONSWERETAKENTOREMOVECOSTSFROMTHEBANK,THEPROJECTWOULDSERVENOUSEFULPURPOSEANOTHERCONCERNENCOUNTEREDWASTHATTHEPROJECTWASINITIALLYVIEWEDASANOTHERPROGRAMINALONGLINEOFSPECIALINITIATIVESANDCOSTSAVINGSPROGRAMSTHATRESULTEDINUNCERTAINBENEFITSTHEBANKHADRECENTLYCOMPLETEDAMAJORRESTRUCTURI
31、NGINITIATIVEWHILETHISINITIATIVEREDEFINEDTHESUPPORTAREASOFTHEORGANIZATIONANDRESULTEDINWORKFORCEREDUCTIONS,ITWASUNCERTAINWHETHERTHISPROGRAMACTUALLYRESULTEDINCOST5SAVINGSDURINGTHECOSTCENTERINTERVIEWPROCESS,ANOTHERCONCERNENCOUNTEREDWASDUPLICATIONOFEFFORTINCOLLECTINGINFORMATIONDUPLICATIONOFEFFORTWASMOSTE
32、VIDENTWHENPROJECTANALYSTSASKEDOPERATINGMANAGERSFORCOSTACCOUNTINGINFORMATIONTHATWASCOLLECTEDRECENTLYASPARTOFPRIORCOSTCOLLECTIONACTIVITIESINADDITION,DUPLICATIONOFEFFORTWASEVIDENTBETWEENTHEMPROJECTANDTHERECENTLYCOMPLETEDORGANIZATIONALRESTRUCTURINGIFTHESTEERINGCOMMITTEEHADKNOWNEARLIERTHATMUCHOFTHESAMEIN
33、FORMATIONWASCOLLECTEDASPARTOFTHERESTRUCTURING,TIMECOULDHAVEBEENSAVEDANDAGGRAVATIONAVOIDEDAFURTHERCONCERNWASTHEOCCASIONALLACKOFCREATIVITYONTHEPARTOFTHECENTERMANAGERSMANAGERSWEREOFTENINCLINEDTOESTIMATESINSTEADOFTAKINGTIMETOIDENTIFYANAPPROPRIATECOSTDRIVERTOCHARGEDOLLARSBASEDONACTUALUSAGEFURTHER,WHENASU
34、ITABLECOSTDRIVERWASDEFINED,ITWASOFTENDIFFICULTTOCOLLECTTHEDRIVERINFORMATIONNECESSARYTOSUPPORTTHECOSTDRIVERIFITBECAMEEVIDENTTHATTHEDRIVERINFORMATIONWASNOTAVAILABLE,ANEWDRIVERWOULDBESELECTEDORPOSSIBLYANEWACTIVITYORSETOFACTIVITIESWOULDBEUSEDASAREPLACEMENTTOSUPPORTTHEENTRYANDCOORDINATIONOFCOSTDRIVERINFO
35、RMATIONINTOTHESYSTEM,THREEANALYSTSFOCUSEDTHEIRATTENTIONONDATAMANAGEMENT,WITHNOCOSTCENTERINTERVIEWRESPONSIBILITIESAFTERALLTHECOSTCENTERALLOCATIONSWERECREATEDANDENTEREDINTOTHESYSTEMS,THEMOSTDIFFICULTPARTOFTHEPROJECTWASGAININGAPPROVALFORTHECOSTINFORMATIONPRODUCEDBYTHENEWALLOCATIONSFROMASERVICEPROVIDERS
36、TANDPOINT,MANYMANAGERSWEREDISSATISFIEDWITHTHERESULTOFTHEALLOCATIONSANDREQUESTEDTHATTHECOSTCENTERINTERVIEWPROCESSFORTHEIRRESPECTIVECENTERBEPERFORMEDAGAINWHILEITWASDIFFICULTTOGAINAPPROVALFORCOSTCENTERALLOCATIONSFROMTHESERVICEPROVIDERS,ITPROVEDEVENMOREDIFFICULTTOGETAPPROVALFORTHEALLOCATIONSFROMTHECLIEN
37、TCENTERMANAGERSTHISCHALLENGEWASESPECIALLYEVIDENTFORCENTERSWHOSEASSIGNEDCOSTSFROMASUPPORTCENTERINCREASEDASARESULTOFTHECHANGEINCOSTALLOCATIONMETHODOLOGYAFTERGAININGAPPROVALFROMTHEOPERATINGMANAGERSWITHSPECIFICPRODUCTPROFITABILITYRESPONSIBILITIES,THEAPPROVALPROCESSTHENREQUIREDAPPROVALFROMTHE6PROJECTSTEE
38、RINGCOMMITTEEANDEXECUTIVELEVELMANAGEMENTTHEKEYTOABCSUCCESSTHEKEYTOSUCCESSFULIMPLEMENTATIONOFABCISANORGANIZATIONSEMPLOYEESITSTARTSWITHTHEABCCHAMPIONFORTHISCOMMERCIALBANK,THEABCCHAMPIONWASTHECOSTACCOUNTINGMANAGERASFORALLPROJECTCHAMPIONS,THISROLEWASTOCONVINCEMANAGEMENTOFTHEVIABILITYANDNECESSITYOFTHEPRO
39、JECTANDTOCREATEENTHUSIASMTHATEXTENDEDTOEMPLOYEESTHROUGHOUTTHEORGANIZATIONFORSEVERALREASONS,THEMAJORFACTORINTHESUCCESSOFANABCIMPLEMENTATIONISGAININGTHESUPPORTANDCOOPERATIONOFTHEORGANIZATIONSEMPLOYEESFIRST,THEMOREEMPLOYEESUNDERSTANDANDSUPPORTTHEABCINITIATIVE,THEGREATERTHECHANCETHEABCSYSTEMWILLBESUCCES
40、SFULINTHISREGARD,HONESTANDOPENCOMMUNICATIONWASEFFECTIVELYCARRIEDOUTNOTONLYBYTHESTEERINGCOMMITTEEBUTALSOBYTOPMANAGEMENTSECOND,THEEMPLOYEESSHOULDBEALLOWEDTOPARTICIPATEFULLYINTHEABCDEVELOPMENTPROCESSTOFACILITATETHEIRCOMMITMENTTOTHENEWSYSTEMASMENTIONEDABOVE,THEPROCESSFORACQUIRINGACTIVITYANDCOSTINFORMATI
41、ONINCLUDEDTHEPARTICIPATIONOFTHEEMPLOYEESTHROUGHTHEUSEOFTHEINTERVIEWAPPROACH,EMPLOYEEINVOLVEMENTBECAMEIMPERATIVETOTHEPROCESSTHIRD,ANYMAJORCHANGESINTHEORGANIZATIONALSTRUCTUREWILLGENERATEEMPLOYEERESISTANCECLEARLY,THISWASTHECASEFORTHEPROJECTCOMMUNICATIONWASINTEGRALTOTHEPROCESSASTHECOMMITTEESCHARGEDWITHI
42、MPLEMENTINGTHEABCSYSTEMMADETHEEFFORTTOFULLYEXPLAINTHEPROCESSANDTHEBENEFITSTOTHEEMPLOYEESSOURCEABDALLAH,ABEDALNASSERWEILI“MANAGEMENTACCOUNTINGQUARTERLY”,SPRING2008,VOL9ISSUE3,P717译文7在商业银行执行作业成本法作业成本法是被广泛的承认为分配间接费用的一个完善措施，现在已经非常重视作业成本法在在制造业的应用。然而，服务业往往具有高额的间接费用而且是劳动密集型产业，因此很有必要实施作业成本法，这些特征也使得作业成本法成为成本
43、分配的合理选择。作业成本法能帮助服务业公司识别和分配间接费用以及将员工成本费用与每一项活动联系起来。尤其对于商业银行，执行作业成本法的潜在优势是巨大的，这包括交易业务的合理业务，将具体的成本费用追踪到银行的客户能力以及衡量顾客和产品的盈利性能力。这些优势有助于决策的制定帮助组织制定符合战略的目标。一个大的美国商业银行在过去三十年中执行作业成本法分为四个阶段准备和计划阶段；评估作业成本法的合理性；设计作业成本系统和搜集必要的数据并执行这个系统。这篇文章将通过分析业务流程来讨论在金融服务环境下执行作业成本法的优势和障碍。1准备和计划作业成本法银行的成本会计经理介绍了作业成本法的概念,因为高级管理人
44、员的成本会计经理认为,美国作业成本系统将是一个可行的解决办法来解决银行产品的盈利性问题，虽然银行能够确定每一个不同的产品和服务产生的收入，但是无法测定这些产品的成本费用支出。最好，高级管理人员相信,在商业银行的业务方面能盈利，此外，银行管理人员想要对商业银行执行作业活动的费用成本以及执行这一活动所需资源有一定的理解。高层管理人员认为组织中有重复的作业活动，并且作业成本系统有助于识别这些重复领域。这个项目需要建立指导委员会来确定这个系统的计划，设计和执行，并在所有阶段作出重要的决策，在这个项目的设计阶段，该系统通过RFP（要求建议）业务流程被识别，考虑到执行作业也成本法的复杂性，该指导委员会与一
45、个咨询公司达成协议来帮助该系统的执行，特别是对于技术性的问题，咨询公司被赋予广泛的权利帮助指导委员会该系统和程序的设计，修改和下载成本驱动信息以及下载和搜集费用并且分配到系统中。对于成本会计方面的支持，这个银行决定动用银行内部的资源，同时雇用一些财务人员来帮助项目的执行。2作业成本法的适当性评估8在执行作业成本法之前，该组织因该考虑执行作业成本法的可行性，作业成本法系统对大多数银行的好处显而易见，但许多银行并没有意识该作业成本法的好处，对于金融服务公司，执行作业成本法应该仔细评估以下几点，可用以识别一个特定组织实行作业成本法的合适性显著的间接成本；多样化的商品和服务；高科技产品处于亏损状态以及
46、低技术含量产品的盈利性；管理人员对成本分配看法不一致成本系统运作的经验就银行而言，银行的费用的超过一半由支持性的和行政职务招致并且分类成为间接成本。这些功能被分为三类信息技术因特网提供硬件和软件支持和应用开发服务；服务公司（提供一般支助性业务例如处理的检查，处理的电汇和ATM服务）；公司中心提供服务例如财务，人力资源和法律。在实施ABC系统的另一考虑是服务和操作的流程的复杂，许多银行的产品是相互关连的并且专门用于研究基于顾客使用的产品具体股份单。金融服务组织提供产品的相似性也得到了相应关注。有些产品在描述上很接近是以至于很难确定哪些产品可以被定义为独特的产品，哪些可以被归类为相似的产品。比如，
47、银行提供了变化最低限度地基于顾客的种类以及投资和银行辅助者的水平的数十种相似的投资工具，在传统成本会计系统的一个常见错误是大的技术规模的服务导致损失，并且低技术含量的服务导致重大赢利，这归结于这样的事实，传统成本分配条件下，低技术含量的产品成本被低估，并且高技术含量产品成本被高估。要求支持低技术含量的货物和服务的费用未准确地经常被分配到这些产品，反而被分配到了高技术含量的产品中。这些低技术含量的产品，通常提供独特的产品和服务履行富裕的顾客请求。然而当这个额外水平的支持是在经常成功的吸引富裕的顾客同时，银行没有能准确地确定提供这些产品和服务的财务影响。在实施ABC系统的困难经常遇到当部门在公司内
48、不同意费用被分配到他们的成本中心时，这担忧在ABC项目期间更为明显；许多客户成本中心经理最初拒绝接受新的成本分摊导致的结果，根据新的分派系统被分配更多费用的中心经理的实际情形也是如此，但是有些经理表示关于没有被分配到足够的费用的关注，要求解释在新的成本分摊的方法和计算的多个审查9会议说服对新的系统怀疑的运营经理。（3）设计作业成本系统和搜集必要的数据在完成对ABC系统实现的妥帖的评估以后，组织应该仔细思考设计适应组织的需要ABC系统，然后收集需要的资料实施系统的ABC系统，银行跟随四步设计系统和收集数据。第1步辨认并且分类与公司的产品ABC实施和挑战有关的活动当高级管理在其中每一银行的主要地区
49、辨认了在他们的各自区域，执行的主要活动银行也使用了自上而下的方法。这张活动名单是后在回收的过程中辨认被相互参照的活动名单，活动巩固的名单担当了为举办成本中心采访将使用活动的最初的总清单，在成本中心采访期间，运营经理被要求辨认在不在主要活动列表上的他们的中心执行的活动，最近辨认的活动由指导委员会审查，如果批准，增加了到主要活动列表，用于项目的主要活动分别是定义活动成分配费用直接地到银行产品和服务或者那些那被分配的费用对其他成本中心的那些。第2步估计在第1步的辨认的活动的费用必须计算使用从人员采访的雇员数据和从会计科的财务数据每活动的总成本。雇员要求在每项活动上花费平均一个星期，然后辨认被用于支持活动时间的物理资源，这信息在雇员活动数据表被编写。作为项目一部分，分析员举办了使用详细的预算和实际费用信息的成本与中心经理的活动采访，他的信息作为参考使用了为分配费用到活动，一旦具体费用和相关活动之间的关系被定义了，聚集费用被分配了到每项活动。第3步计算每项活动的分配费用率费用分配率是资源消耗量的估计成本每单位活动的分配费用，为了计算出精确的费用分配率，有必要知道总的作业成本以及作业的技术含量，在第二步中可以得知总的作业成本，一旦活动开销和活动容量数据得到确定，费用分配率通过划分由总活动容量的总活动开销计算。第4步分配活动开销到产品作业成本法的执行和挑战在美国
