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1、成本及其控制The08issue:2003(No.0117)Totalno:Pagenumber:page022,page023Column:paymentandsettlementKicker:Title:thecontrolofthecostofbanksettlementbusinessSubtitle:ZhangXincunSetting:branchofTianjineconomicandTechnologicalDevelopmentZoneofICBCAsatraditionalintermediatebusiness,settlementbusiness
2、isbecomingmoreandmoreimporta.nttocommercialbanks・However,inmanyyearsofsettlementpractice,thebanksettlementbusinesshasbeeninastateofnocostandextensiveoperationforalongtime・Thisisobviouslycontrarytotheprincipleofcommercialbanks,efficiencymanagement・Inordertomakethesettlementbusinesscreatet
3、heproperbenefitforthebank,thecostproblemcannotbeneglected.9■Thecostinvolvedinsettlementbusinessisrelativelyextensive,andthecostofcheckingandclearingbusinessshouldbeconsideredbothinthetraditionalsenseandinthesenseofmdnagementaccounting.Intotal,banksettlementcostsincludethefollowingeightas
4、pects・1.depreciationoffixedassetsandamortizationcostsofdeferredassets・Everyforeignbusinessorganizationsarerequiredtohandlethesettlementbusinessoperatingroom,computertransportvehicles,etc.,alltheseneedinvestmentinfixedassets,costanddepreciationbyinstallmentform,formpartofabankoperatingcos
5、ts・Butasthefinancialcompetitionisbecomingincreasinglyfierce,thecommercialbankspaymoreandmoreattentiontotheimageofthebuilding,inthehardwaretoimprovethebusinessenvironment,presentingtherespectivebusinessorganizationsdecorationspendingtrends,theexpensesbywayaccordingtotheannualamortizationo
6、fdeferredassetsamortizedintooperatingcosts・2.materialconsumption.Inordertomaintainthenormaloperationofthesettlementbusiness,alargenumberoflowvalueandconsumablesareneeded.Officestationery,accountvouchers,fuelforvehiclesandships,packagingmaterials,computeraccessoriesandpaper,etc・,constitut
7、eanimportantpartofthebank,soperatingcosts・Especiallywiththepopularizationofcomputerapplication,thecostofmaterialconsumptionwillbemoreandmorebig・3.laborcosts・Inspiteofthefactthatcomputershavebeenpopularizedtoagreatextent,thesettlementbusinessofcommercialbanksisstilllabor-i