以作業基礎成本制分析商業銀行利率訂價決策--以國內W銀行為例

The study of applying the Activity-based costing to commercial bank’s interest pricing decision - A case study for W bank in Taiwan

葉忠麟(Chung-Lin Yen)

指導教授 ： 蔡慶年 ； 戚務君

中原大學/商學院/會計研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100041

摘要

論文摘要
　　銀行業經營屬性是以「負債」經營為導向的行業，其主要是吸收社會大眾的存款（負債）再貸款（資產）予社會上資金需求者，此種以「受信」與「授信」為主要經營項目的行業，在現今開放的金融市場及利率自由化沖擊下，利率訂價也成為銀行經營成敗的重要因素之一。而要如何正確且有效率的訂定存、放款利率即成為各銀行在經營上的重要課題。
愈來愈新的經濟環境下，新的製造環境改變以往製造業直接成本及製造費用的比重，導致傳統成本制以數量為基礎來分攤製造費用的成本觀念已嚴重扭曲產品成本，為了解決此一問題，就有作業基礎成本制度的產生。經過學術界與產業界十幾年來不斷的探討研究及改進作業方式，作業基礎成本制己由產品資源耗用成本的計算方式演變成以作業基礎成本制度的管理系統（ＡＢＭ）。而此制度之演進之適用性己由製造業快速導向金融、保險及其他服務業。
而本研究即以作業基礎成本制度為存、放款利率訂價之計算基礎,分析個案銀行存、放利率訂價的合理性，並以此利率訂價決策略導入作業基礎成本制之管理系統（ＡＢＭ），使銀行業的利率（產品）訂價能有合理制度來回應供需法則、市場競爭及政府政策等等因素。
本研究為了探討作業基礎成本制在銀行業存、放款利率訂價之適應性及合理性，即以國內某商業銀行為對象，以個案方式探討下列主題：
一、 個案銀行現行成本制度是否能提供經營者正確的存、放款利率訂價決策的會計成本資訊？
二、 作業基礎成本制度是否適合在個案銀行存、放款訂價決策推展？及其成果是否需付出太高成本？
三、 作業基礎成本制度之運用在個案銀行中所得到之會計成本資訊對作業基礎管理系統(ABM)是否有幫助？
根據本研究的結論：
一、 目前個案銀行對成本之計算方式採傳統（標準）成本制度計算總成本，並不對個別產品計算成本。只重視利息費用及業務費用與預算目標是否達成？這種忽略成本制度之核算重視財務會計之盈餘表現的會計制度是極易造成成本扭曲現像，而作業基礎成本制即可改善其缺失。
二、 本研究在成本動因選擇上，選擇傳票及複雜度指數作為分攤成本基礎，使實施作業基礎成本制之推展成本降低許多有利於銀行業的推展，而在延伸之存、放款利率訂價決策上，得以因應無市場因素及有市場因素的變化。
三、 本研究從作業基礎成本制的運用，所得到的成本資訊，可作為樣本銀行存、放款銀利率訂價的基礎，推演至因應客戶需求、政府政策變化及市場需求的作業基礎成本管理系統。

利率自由化使銀行在存、放款訂價上擁有完全的自主權，但在激烈競爭環境下，銀行業如無一套完整合理的成本制度作為利率（產品）訂價之基礎，則易失去利率自由化之精神，而作業基礎成本制正好可供銀行業根據本身主客觀條件訂定存、放款利率的最佳成本制度。

關鍵字

作業基礎成本制 ； 利率訂價決策 ； 商業銀行訂價決策 ； 利率

並列摘要

The study of applying the Activity-based costing to commercial bank’s interest pricing decision
- A case study for W bank in Taiwan

The banking industry operate as a 「Liability」 oriented business. It absorbs the deposit （liability）from the public and loan it（asset）to the capital demander. To the threat of open financial market and freedom of interest, interest pricing is one of the most prominent factors of banking ‘s surviving. Therefore, how to price saving and loan’s interest correctly and efficiently is an important issue of bank’s operation.
For the up-to-date economic environment, the ratio between manufacturing industry’s direct cost and factory overhand is changed due to the new production environment. This situation result in critical error in product cost based on traditional costing allocating factory overhand. In order to solve this problem, the Activity-based costing emerged. After tens of years’ research and reform of the academic and practice, Activity-based costing (ABC) has become the Activity-based management (ABM) from costing of resource consumption. And the evolution of this system has been direct to the finance, insurance and other service industry from manufacturing industry.
This research price the deposit and loan’s interest based on ABC, and analysis the reasonability of interest pricing for the sample bank, and apply it to ABM. It make bank’s interest pricing have reasonable system to reply to the demand-supply rule, competitive market and government policy etc….
In order to explain the feasibility and reasonability of applying the ABC to commercial bank’s deposit and loan interest pricing decision, this thesis discuss the following points based on certain commercial bank in domestic:
1. Can the current costing system of sample bank provide the correct accounting cost information of the interest pricing decision to the manager?
2. Is ABC suitable for the interest pricing of the sample bank? And is it costly?
3. Is the accounting costing information obtained from the ABC of the sample bank useful for the ABM?
According to the conclusion of this research:
1. The sample bank use traditional（standard）costing system to count the total cost presently, but not to the individual product. And it aims only on whether the interest and marketing expense achieve the budget goal. The accounting system neglecting the costing system but valuing earning of financial accounting is easily cause the error of cost and ABC can improve the deficiency.
2. The thesis chose voucher and completeness ratio as the basis of cost allocation for the cost driver selection. It makes cost lower and is good for promoting the ABC in banking industry. It also can deal with the change of non-market factor and market factor for the saving and loan’s interest pricing decision.
3. The cost information obtained from the ABC of this thesis can be the basis of the sample bank’s saving and loan’s interest pricing, and one can apply this information to the ABM system regarding customer demand, the change of government policy and market demand.
The freedom of interest makes banking have more autonomous in interest pricing. But in the intense competitive environment, the bank will loss the spirit of interest freedom if they don’t have a complete and reasonable costing system to be a basis of the interest（product）pricing. ABC is the best costing system that banking can price deposit and loan’s interest according their subjectiveness and objectivity situation.

並列關鍵字

activity-based costing ； abc ； interset pricing decision ； commerical bank

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