Firstly the paper analyzes the characteristic of the cost structure in the national commercial bank and points out that the activity - based costing system is the best method on the cost management . secondly the paper explains how to establish the cost counting system with abc ( activity - based costing ) and the cost analysis system with abm ( activity - based management ) . finally the paper puts forward the suggestions to solve the several past cost problems 首先分析国有商业银行的成本结构特性，得出结论：二维作业成本法是最佳的成本管理方法；其次建立以作业成本计算( abc )为基础的成本计算系统，以作业管理( abm )为基础的成本分析系统；最后解决国有商业银行几个历史遗留的成本问题。
