The Implementation of Activity-based Costing in Chinese Commercial Banks

摘要

Commercial banks will benefit significantly from adopting Activity-Based Costing system when they want to improve their competitiveness. First of all, this essay will talk about the necessity of adopting ABC system in Chinese commercial banks. In the second place, the step of implementing ABC methodology in commercial banks will be introduced. According to the practice of Chinese commercial banks, we also explore how to improve the current situation of management accounting in banks using ABC and ABM.