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摘要
随着金融改革、市场竞争等外部环境的不断变化，各大商业银行纷纷加速业务下沉，
不断抢占县域金融市场，以期寻求新的业务和利润增长空间。以“服务三农，改善民生”
作为其立社使命的农村信用社，其传统的地缘优势和基础客户群体正在不断的被削弱，
长期以来粗放的经营模式已经不能适应新的发展需求。此外，客户的议价能力逐步增强，
农村信用社往往通过营销高成本存款来吸引更多的顾客，其带来的不利影响就是息差空
间逐步缩小，同时，农村信用社的内部经营管理成本越来越高，逐步陷入“水涨船不高”
的境地，面临着巨大的挑战。基于多种因素的存在，农村信用社开始逐步关注自身经营
与发展问题，行业的改革和升级逐渐成为新时期的重点工作，而成本管理作为现代银行
业管理的重要组成部分，是银行立足市场提升竞争力的重要法宝。农村信用社只有建立
有效的成本管理体系，才能创造出更大的利益。而作业成本法作为一种较为先进的成本
管理制度，对于强化农村信用社成本管理起着积极的作用。
本文以 T农村信用社（以下简称 T农信社）为案例，在深度剖析 T农信社现行成
本管理现状后，又以问卷调查和个人访谈的形式对其成本管理过程中存在的问题进行深
度分析，进而挖掘出 T农信社在成本管理过程中存在着成本管理意识欠缺、成本管理不
科学、缺乏有效的考评机制等一系列弊端。本文针对 T农信社的实际情况，通过对其实
施作业成本管理的可行性分析，可以看出 T农信社具有作业成本法实施的基本条件，并
以 T农信社下二级网点 A社的具体数据进行作业成本法的模拟实施，设计出一套基于
作业成本法的成本管理实施方案。
本文以 T农信社为样本对象展开分析，以 T农信社在成本管理过程中存在的问题为
切入点，以作业成本法为理论基础，为 T农信社实施成本精细化管理构建一个完整的框
架体系，期望帮助 T农信社改变当前成本管理混乱低效的现状。同时，也希望能够为类
似于 T农信社的农村金融机构探索出一条新的成本管理模式。
关键词：农村信用社；成本管理；作业成本法
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ABSTRACT
With the continuous changes in the external environment such as financial reform and market
competition, major commercial banks have accelerated their business sinking and constantly occupied the
county financial market in order to seek new business and profit growth space. The traditional geographical
advantages and basic customer groups of Rural Credit Cooperatives, whose mission is to "serve agriculture,
rural areas and farmers and improve people's livelihood", are constantly being weakened. For a long time,
the extensive business model has been unable to meet the new development needs. In addition, the
bargaining power of customers is gradually enhanced. Rural Credit Cooperatives often attract more
customers by marketing high-cost deposits. The adverse impact is that the interest margin space is
gradually reduced. At the same time, the internal operation and management cost of Rural Credit
Cooperatives is getting higher and higher, and they are gradually falling into the situation of "rising water
but not high ship", facing great challenges. Based on the existence of various factors, Rural Credit
Cooperatives began to gradually pay attention to their own operation and development. The reform and
upgrading of the industry has gradually become the key work in the new era. As an important part of
modern banking management, cost management is an important magic weapon for banks to improve their
competitiveness based on the market. Only by establishing an effective cost management system can rural
credit cooperatives create greater interests. As an advanced cost management system, Activity-Based
Costing plays a positive role in strengthening the cost management of Rural Credit Cooperatives.
This paper takes T Rural Credit Cooperatives as an example (hereinafter referred to as T Rural Credit
Cooperatives) as a case, after in-depth analysis of the current cost management status of T Rural Credit
Cooperatives, this paper makes an in-depth analysis of the problems existing in the cost management
process in the form of questionnaire survey and personal interview, and then excavates a series of problems
in the cost management process of T Rural Credit Cooperatives, such as lack of cost management
awareness, unscientific cost management, lack of effective evaluation mechanism and so on Disadvantages.
According to the actual situation of T Rural Credit Cooperatives, through the feasibility analysis of its
implementation of activity-based cost management, it can be seen that T Rural Credit Cooperatives have
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