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我国的保险业随着经济不断发展,竞争也日趋激烈,因此我国保险行业需要在不断的探索和创新中来提高自己的竞争力。从本质上讲,保险公司之间的竞争最大的特点在于同质性。因此,在业务上能否实现利润最大化完全取决于业务流程的成本和质量。本文主要针对现行成本核算方法的缺陷以及作业成本核算制度的优势及其应用与实例进行阐述。
In our country’s insurance industry, with the continuous economic development and increasingly fierce competition, the insurance industry in our country needs to improve its competitiveness through constant exploration and innovation. In essence, the biggest feature of competition among insurers is homogeneity. Therefore, the business can maximize profits depends entirely on the cost and quality of business processes. In this paper, the defects of the current cost accounting methods and the advantages of the operating cost accounting system as well as their applications and examples are mainly described.