In order to conclude the ways for the improvement of the product cost management in the commercial banks of our country, the author decides to use Activity-Based Cost Management (ABCM), CVP, Value-chain theory and so on to study in this thesis.

• 借鉴国外先进的产品成本管理经验并结合我国商业银行的实际,本文决定使用作业成本管理并结合本量利分析、价值链分析等分析方法,为我国商业银行产品成本管理的发展归纳出一些具有可操作性的方法与建议。