In the fourth part of the paper we introduce the operation characteristic and costing constructor of commercial banks and figure out the banks how to make use of the ABC according to the theory of Activity Based Costing.

• 接下来基于作业链和价值链分析了商业银行的业务流程，基于作业动因和成本动因分析了商业银行的成本构成和成本核算的特点，按照ABC的基本理念，提出我国商业银行在实务中采用作业成本法的方式方法。