A证券股份有限公司全成本管理体系构建研究

发布时间：2018-01-07 19:37

本文关键词：A证券股份有限公司全成本管理体系构建研究　出处：《内蒙古财经大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着我国证券市场的逐步成熟与完善,金融托媒深化、利率市场化的持续推动以及证券业审慎监督的不断加强,外部环境对证券公司经营模式形成了持续的、愈益增大的压力。传统外延粗放式的发展模式在激烈的市场竞争中已经没有优势可言。因此,证券公司为了实现可持续发展,就需要告别依靠“规模经济效益”和“速度偏好”获取的竞争优势的传统思维观念,倡导集约化的内涵发展模式,即建立“以客户为中心,以产品为导向”的具有环境适应性的现代企业经营模式。鉴于此,A证券公司依托现代管理会计体系,通过提高证券公司的精细化管理水平,构建建全成本管理体系,这对于证券公司开展现代成本管理具有重要的意义。论文从全成本预算体系、全成本核算体系、全成本绩效考评体系研究A证券公司全成本管理实施框架,通过设计内部资金转移定价方案、开展风险成本计量及间接成本分摊,逐步构建A证券公司全成本管理体系。全文分为六章:第一章主要分析开展证券公司全成本管理研究背景与意义,对国内外全成本管理的研究现状及全成本管理的发展历程有全面的了解与把握,阐述论文的研究方法与内容;第二章基于委托代理理论、战略管理理论、作业成本理论基础,通过阐述全成本管理的相关概念和内容,对证券公司成本管理历程进行了梳理,从而为研究证券公司全成本管理问题奠定理论基础;第三章通过分析A证券公司成本管理现状,分析成本管理中存在的问题,为开展全成本管理提供现实依据;第四章主要通过构建模型、设立合理分摊方案实现间接成本分摊、内部资金转移定价、风险成本计量,实现从预算管理到绩效考评的全成本管理体系;第五章提出构建全成本管理实施的建议;第六章通过将管理会计的理念及相关指标进行量化,引导业务向内涵集约化的发展模式进行转变,实现财务管理对公司业务发展的决策支持作用。通过对A证券公司全成本管理体系构建的深入研究与探索,A证券公司开展全成本管理将为公司战略发展提供了决策支持,在对A证券公司所发生的各项业务成本、各种产品成本、各个业务成本进行精准化测算,从而依据不同风险水平及全成本盈利能力为实施差异化定价和业务提供持,并根据各业务、各产品、各项目的业务回报指导业务开发、营销及维护,促进产品创新,更好的提升各业务、各产品的市场竞争力和盈利能力,从而实现A证券公司的可持续发展。
[Abstract]:With the maturity and perfection of China's securities market, the deepening of financial support media, the continuous promotion of interest rate marketization and the continuous strengthening of securities industry's prudential supervision, the external environment has formed a sustained business model for securities companies. Increasing pressure. The traditional extension of extensive development model in the fierce market competition has no advantage at all. Therefore, securities companies to achieve sustainable development. It is necessary to bid farewell to the traditional thinking concept of competitive advantage gained by "economies of scale" and "speed preference", and to advocate the intension development mode of intensification, that is, to establish "customer-centered". Product oriented modern enterprise management mode with environmental adaptability. In view of this, A Securities Company relies on the modern management accounting system and improves the fine management level of the securities company. It is of great significance for the securities companies to develop the modern cost management system. This paper from the full cost budget system, the full cost accounting system. Full cost performance evaluation system A Securities Company full cost management implementation framework, through the design of internal transfer pricing scheme, carry out risk cost measurement and indirect cost allocation. The thesis is divided into six chapters: the first chapter mainly analyzes the background and significance of the research on the full cost management of securities companies. To the domestic and foreign total cost management research present situation and the full cost management development course has the comprehensive understanding and the grasp, elaborated the thesis research method and the content; The second chapter is based on the principal-agent theory, strategic management theory, activity-based cost theory basis, through the elaboration of the full cost management related concepts and content, the securities company cost management process is combed. Thus, it lays a theoretical foundation for the study of the full cost management of securities companies. The third chapter analyzes the current situation of A securities company's cost management, analyzes the problems existing in the cost management, and provides the realistic basis for carrying out the full cost management. Chapter 4th establishes a reasonable allocation scheme to achieve indirect cost allocation, internal capital transfer pricing, risk cost measurement, and realizes the full cost management system from budget management to performance evaluation. Chapter 5th puts forward the suggestion of constructing full cost management; Chapter 6th through the concept of management accounting and related indicators to quantify to guide the business to the intension of the development model to change. To realize the decision support role of financial management to the business development of the company. Through the in-depth study and exploration of the construction of the full cost management system of A securities company. A securities company to carry out full cost management will provide decision-making support for the strategic development of the company, in the A securities company occurred in the various business costs, a variety of product costs, each business cost accurate measurement. Thus according to different risk levels and full cost profitability for the implementation of differential pricing and business provision, and according to the business, products, projects business return guidance business development, marketing and maintenance. Promote product innovation, better enhance the business, the market competitiveness and profitability of each product, so as to achieve the sustainable development of A Securities Company.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F832.39;F830.42

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