The article proposes a model which is a combined application of ABC and EVA,It can overcome the defect of ABC and make the cost information more reliable for product pricing and operation decision.

• 文章提出了作业成本法与经济增加值结合的成本核算模型,克服了作业成本的内在缺陷,可以为商业银行的产品定价、经营决策提供更为可靠的成本信息。