利用作業(yè)成本法（abc）衡量商業(yè)貸款組合的盈利能力【外文翻譯】

1、本科畢業(yè)論文（設(shè)計）外文翻譯原文：原文：UsingActivityBasedCosting(ABC)toMeasureProfitabilityonaCommercialLoanPtfolioThecompetitiveenvironmentinthebankingfinancialinstitutionindustryhasmadeitverydifficulttoincreaserevenuesmarketsharethatissu

2、fficientingrowthmaximizingshareholderswealth.Theminimalgrowthintheareaplustheoversaturationofbanksfinancialinstitutionsothersects(mtgagecompaniesinsuranceagenciesintercompaniesetc.)competingfthetraditionalbankingproducts

3、hasfcedbankstolookatwaystocontroltheircoststoreachtheprofitabilitylevelsthatarenecessarytoappeasetheirshareholders.Theonlywaytocontrolexpensesistohaveabetterunderstingofhowcertainproductshowtheyaresetuptocontributetotheo

4、verallexpensesindaytodayoperationofabank.Thetraditionalcostingsysteminbankingdoesnoteffectivelyassignactualcoststotheactualtransaction.Thisiswhereactivitybasedcostingwillgivebankmanagersagreaterunderstingofthetruecostpro

5、fitabilityofalltransactionsindailyprocessesinthebank.Activitybasedcostingcanbeusedinallareasofbankinginsomebanksitisusedinanalyzingcheckingaccountsfbusinesses.Howeverfthisstudywewillbelookingathowactivitybasedcostingcanb

6、eusedtodeterminethetrueprofitabilityofallcommercialloanstransitionsinthesmallcommunitymercialloansrepresent81.26%ofthebankstotalloanptfolioasofDecember312006.Soitisamajcontributtotheoverallrevenueofthebank.Howevercommerc

7、iallendingalsorepresentsamajexpenseofthebank.IngeneralthecommerciallendertheChiefCreditOfficermanagethecommerciallendingptfolio.AsidefromtheChiefExecutiveOfficerthesetwoofficershavethetwoTraditionallywhencommunitybankatt

8、emptstodeterminetheprofitabilityofacreditmostofthecostsaresimplyallocatedtothecreditbasedonitspercentageofthetotaloverallptfolio.Thesecostsaresalariescostoffundsprovisionofloanlosses.Thismethodologywouldbeappropriateifal

9、lcreditwerecreatedequal.Howeverinrealitynotwocreditsarealike.Somecreditstakealotofmanagementwhilesomecreditsgoonthebooksrequirelittleadditionalwk.Withoutatrueunderstingofthecostofacredititmakesitdifficultfbankmanagementt

10、odecidewhatbusinessarethebestcreditstouseitsresourcestopursue.Toobtainabetterunderstingonmeaccurateactualcostabankshouldconsiderimplementinganactivitybasedcosting.TheActivityBasedCosting(ABC)processattemptstogiveabetteru

11、nderstingaccurateassessmentofthecostsassociatedwithproducingaproductservicedeliveringittoitsendusers.Itlooksattheactivitiesassociatedwithproducingtheproductservicetheamountofresourcesthatarerequiredftheseactivities.ABCis

12、furtherdefinedas:1.Ameaccuratecostmanagementmethodology2.Mostlyfocusesonindirectcosts(overhead)3.Tracesratherthanallocateseachexpensecategytotheparticularcostobject4.Makes“indirect“expenses“direct“OneofthereasonstouseABC

13、systemiswhenthereisalotofcompetition.Asstatedearlierinthisstudytheoversaturationofbanksfinancialinstitutionsothersectscompetingftraditionbankingbusinessprovidesacompetitiveenvironmentthatrequirestheneedfabetterundersting

14、ofcostswhichmakestheuseofABCimperativetoobtainthelevelsofprofitabilityrequiredbythecompanyshareholders.ThefivestepsoftheABCprocessare:IdentifyActivitiesDetermineCostofeachActivityDetermineCostDriversCollectActivityDataCa