銀行原價計算制度의 現況分析과 改善方向

다국어 초록 (Multilingual Abstract)

Recently, faced with a heavy competition between domestic banking facilities, internationalization of business activities in bank, and managerial autonomy of bank, banks would have to enhance the efficiency of management by putting priority on the profitability of their business operation.
In this situation, banks' management think much of the settlement of cost accounting system and cost information application as a basic means of providing management information.
Therfore, this study analyzed the present situation and took out problems of bank cost accounting system in korea, and attempted to present direction for improving cost accounting system that could be employed by domestic banks.
By the result of this study, while banks have needs of cost accounting settlement and the active use of cost information, cost accounting system and cost analysis in domestic banks stay in a basic stage for the lack of managerial autonomy, management efficiency of banks.
And so, in order to develope bank cost accounting system as a basic system of manager's decision making, management control, profit making, and to use cost-related information, the following must be considered.
First, the importance of cost accounting concept in banks should be reemphasized.
Second, cost accounting system should be independent with respect to each bank's condition.
Third, it should be rearranged to manpower and organization for cost accounting system's settlement, cost information's active use.
Fourth, data collecting system for cost accounting should be readjusted.
Fifth, early computerizing of the cost accounting system should be accomplished for the credibility and time-lines of cost information.
Finally, long-term study on cost accounting system should be supported for the maximization of its settlement and use.

목차 (Table of Contents)

• 목차
• I. 서론 = 1
• 1. 연구의 목적 = 1
• 2. 연구의 방법 및 범위 = 3
• II. 은행원가계산제도의 확립 필요성 = 5
• 1. 최근 국내외 금융환경의 변화 = 5
• 2. 은행원가계산제도의 확립 필요성 = 8
• 1) 일반은행의 운영실태 = 8
• 2) 은행원가계산제도의 확립 필요성 = 10
• 3) 은행경영에서의 원가정보의 활용 = 12
• III. 은행원가계산제도의 이론적 고찰 = 14
• 1. 은행원가계산의 의의 및 특성 = 14
• 1) 은행원가계산의 의의 = 14
• 2) 은행경영의 특징 = 15
• 3) 은행원가계산의 특성 = 17
• 2. 금융기관의 수익과 비용 = 19
• 3. 은행원가계산의 대상활동 = 23
• 4. 은행원가계산의 종류 및 체계 = 24
• 1) 종합원가계산 = 24
• 2) 상품별 원가계산 = 24
• 3) 고객별 원가계산 = 24
• 4) 조직별 원가계산 = 26
• 5. 은행원가계산의 기본적 절차 = 26
• 1) 원가계산의 목적 설정 = 28
• 2) 목적별 원가개념 및 원가계산방법의 설정 = 28
• 3) 원가대상 및 원가부문의 결정 = 31
• 4) 원가자료의 결정과 수집 = 31
• 5) 원가배분방법의 결정 = 32
• 6) 원가배분 및 원가산정 = 36
• IV. 은행원가계산제도의 현황분석 및 개선방향 = 39
• 1. 우리나라 은행의 원가계산 현황분석 = 39
• 2. 미·일 은행의 현황 = 43
• 1) 미국은행의 원가계산 현황 = 43
• 2) 일본은행의 원가계산 현황 = 45
• 3. 사례은행의 원가계산 현황분석 = 47
• 1) T은행의 원가계산 운영실태 = 47
• 2) T은행의 원가계산 = 49
• 4. 은행원가계산의 문제점 및 개선방향 = 78
• 1) 은행원가계산의 문제점 = 78
• 2) 은행원가계산의 개선방향 = 80
• V. 결론 = 82
• <참고문헌> = 85
• <영문초록> = 88