随着我国银行业的全面对外开放,我国商业银行将直接面临外资银行的挑战。在过去几年内,我国商业银行剥离了大量的不良资产,实现了融资上市,各方面取得了较大发展,商业银行上市后面临着更加严格的监管,盈利空间日益缩小,银行在努力扩大市场份额的同时,更应该关注成本的降低。如何选取合适的成本管理方法,实现成本管理由粗放型管理向精细化管理模式的转变,降低经营成本,全面提升管理水平,构筑行业竞争优势,成为现阶段银行财务管理的核心内容。作业成本法不但能够追踪成本的发生,有效降低成本,而且可以通过作业分析、作业治理改进业务流程,提高治理水平。作业成本法已经成为西方广泛采用的成本治理制度。本文结合目前我国银行业机构成本结构特点以及成本管理现状,对作业成本法在银行业机构成本管理的适应性进行了论证,为国内银行业机构实现对成本的精细化管理进行了初步探索。 With the full opening of China’s banking sector, China’s commercial banks will directly face the challenge of foreign banks. In the past few years, commercial banks of our country have stripped a great deal of non-performing assets, realized financing and listing, and made great progress in all aspects. After commercial banks are listed, their commercial banks are facing more stringent regulation, their profit margins have been shrinking day by day, and banks are trying hard to expand their market shares At the same time, we should pay more attention to the reduction of costs. How to choose the appropriate cost management method and realize the transformation from extensive management to refined management mode, reduce the operating cost, improve the management level and build up the industry competitive advantage have become the core of the bank’s financial management. ABC not only can track the cost of occurrence, reduce costs effectively, but also can improve the business process and enhance the level of governance through job analysis and job management. ABC has become the cost management system widely used in the West. In this paper, the current cost structure of China’s banking sector and cost management status quo, the cost of activity ABC method in banking institutions to demonstrate the adaptability of cost management for the domestic banking institutions to achieve the cost of refined management were explored.