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1、-------华中科技大学硕士学位论文AbstractDuringthemorethantwentyyearsaftertheShanghaistockexchangeandShenzhen
stockexchangewasfoundedintheearly1990’s,China'ssecuritiesindustryhas
experienced“bullmarket”and“bearmarket”formanytimes,butevenin2005and2009,
thattheShanghaicompositeindexfelldow
2、nsharplytothelowestatthattime,the
securitiesindustrystillmaintainarelativelyhighlevelofprofitmargins,sothecost
managementhadnotbeenpaidmuchattention.Thisphenomenonbegantochangein2012,
whentheCSRCgaveuptoapprovaltostartanewbranch,andonlyrecordedthefilesofa
newbranch,thenumbe
3、rofthebranchesincreasedveryfast,whichcasedthesharply
decreaseofthecommission.Allofthosestrokethesecuritiesbrokerageservices,which
contributedtheprofitmoststably.whentryingtoadapttothereformofthesecurities
industryenvironment,broadentheincomechannels,andimproveincomestructur
4、e,cost
managementhasbeenpaidmoreandmoreattentions.Alongwiththetransitionofthebusinessmodelinrecentyears,weareverylackof
theresearchofthecostmanagementunderthecurrentdevelopmentsituation,especially
thenecessityofimplementingActivity-basedcosting,butcomparingtotheotherfinanci
5、al
industrydevelopmentandtheiruseofActivity-basedcosting,theestablishmentof
Activity-basedcostingforthesecuritiescompaniesisonlyamatteroftime.Referenceto
theresearchingoftheotherfinancialindustries’activity-basedcosting,wecantakethe
conclusionthat:first,theuseofActivity-bas
6、edcostingoffinancialindustryisnecessary,
andtheeffectisobvious;Second,thecharacteristicsofthefinancialindustrymakethe
promotingofActivity-basedcostingoffinancialindustryverydifficult,manyproblems
arestillnotfullyresolved,forexample,itsproductsarenotrealexisted,butonlythe
se
7、rvice,thepercentageoftheindirectcostsinthecostislargerthanthatofthenormal
manufacturingenterprises,thesecostsaredifficulttodirectlybacktotheproduct.,whichIII-----------华中科技大学硕士学位论文makesitdifficulttoputtheTime-drivenactivity-basedcostinginuse;Third,thesecuritiesindustryhasde
8、velopedlaterthanmostoftheindustries,sobasedontheexperienceoftheforeigncountries,th
