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,whichisthelifebloodofenterprises,withthedevelopmentofChina'ssocialistmarketeconomyandperfect,increasinglyfiercecompetitioninthefinancialmarket,inthesocialenvironment,technology,equipmentandhumanresourcesunderthesameconditions,thedevelopmentofenterpriseinadditiontowinbyquality,winthebasicpracticeofscienceandtechnology,thecostofhowtoadoptscientificmanagement,reasonabletoreducetheenterprisecost,improvetheeconomicbenefitbecomethecompulsorysubjectoftheenterprise.Anenterprise'sresponsibilitycostmanagementtograsptheeffect,itsvitalityandcompetitivenesswillbereleased,canbecomeamarketpower;Alittlecareless,willmisstheopportunitytobeeliminatedbythemarket.Therefore,itisveryimportanttocarryouttheresponsibilitycostmanagement,especiallytopromotetheresponsibilitycostmanagementquicklyandeffectively.Keywords:responsibilitycostaccounting;BankofChina;application目录摘要................................................................................................................................1Abstract..........................................................................................................................21.绪论............................................................................................................................51.1研究意义...........................................................................................................51.2研究背景...........................................................................................................52.责任成本会计相关理论............................................................................................52.1责任成本会计的基本原则...............................................................................52.2责任成本会计的基本流程...............................................................................52.2.1划分责任中心.........................................................................................52.2.2制定责任预算.........................................................................................52.2.3实施责任控制与考评制度.....................................................................53.中国银行责任成本会计的实施现状........................................................................53.1中国银行的基本情况.......................................................................................53.1.1银行简介.................................................................................................53.1.2银行的组织结构.....................................................................................53.2中国银行责任中心....................................................................................53.3中国银行责任成本会计预算的编制现状.......................................................53.4中国银行责任成本会计考核和奖惩...............................
