作业成本法在我国财产保险企业成本管理应用的探索
Activity Based Costing in the Exploration of the Application of China's Property Insurance Enterprise Cost Management
Abstract
商业保险是在长期的经济和社会发展过程中萌生的，在中国已有超过200年的发展历史。我国目前存在中资、外资、合资等百余家经营商业保险业务的企业，充分展现了多种组织形式、多种所有制并存协同发展的景象。随着中国经济的高速发展，外资保险企业在中国积极进行战略布局与业务发展，加剧了与中资保险企业间竞争的白热化程度。 我国保险业长期以来重视业务发展与市场规模，而忽视成本的精细管理。传统的成本核算方法对费用采取营业收入等因素进行直接分摊，造成大量成本费用不能准确的分配计量到客户、产品、服务等相关维度上，从而导致成本计量扭曲失真。成本管理的弱势，严重阻碍了我国保险业的前进步伐。如何经济合理地以产品客户等成本归... Commercial insurance is born in the long process of economic development and social development, which has more than 200 years of history in China. Currently, China exist more than a hundred Insurance business enterprises, who manage commercial insurance, including Chinese enterprises, exclusively foreign-owned enterprises and Sino-foreign joint venture enterprises. It’s full of a variety of forms...