责任成本会计在银行业的应用摘要效益是企业的命脉，随着我国社会主义市场经济的发展与完善，金融市场竞争日趋激烈，在社会环境、企业技术、装备和人力资源等同等条件下，企业的发展壮大除了质量取胜、科技取胜的基本做法外，如何采取科学的成本管理，合理降低企业成本，提高经济效益成为企业的必修课。一个企业的责任成本管理抓出成效，其活力和竞争力就会释放出来，就能成为市场强者；稍有不慎，就会错失良机，被市场淘汰。因此，推行责任成本管理，特别是快速有效地推进责任成本管理，显得尤为重要。关键词：责任成本会计；中国银行；应用AbstractBenefit, which is the lifeblood of enterprises, with the development of China's socialist market economy and perfect, increasingly fierce competition in the financial market, in the social environment, technology, equipment and human resources under the same conditions, the development of enterprise in addition to win by quality, win the basic practice of science and technology, the cost of how to adopt scientific management, reasonable to reduce the enterprise cost, improve the economic benefit become the compulsory subject of the enterprise. An enterprise's responsibility cost management to grasp the effect, its vitality and competitiveness will be released, can become a market power; A little careless, will miss the opportunity to be eliminated by the market. Therefore, it is very important to carry out the responsibility cost management, especially to promote the responsibility cost management quickly and effectively.Key words: responsibility cost accounting; Bank of China; application目录摘要................................................................................................................................1Abstract..........................................................................................................................21. 绪论...................................................................
