HB银行S分行全面成本管理应用研究

发布时间：2018-02-25 04:09

本文关键词： 商业银行全面成本管理问题对策　出处：《兰州交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：本文通过分析我国商业银行全面成本管理的应用现状及存在缺陷,借鉴国外商业银行成熟的全面成本管理经验,以HB银行S分行成本管理为研究对象,提出了构建商业银行全面成本管理体系的实施对策,为提升商业银行竞争力提供咨询建议。为了实现上述目标,本文首先介绍了全面成本管理基本理论和国内外商业银行全面成本管理的动态;接着剖析了HB银行S分行成本管理现状和特点;最后提出了针对性的全面成本管理的对策以及实施环节应该注意的问题。所谓成本管理是指企业生产经营过程中各项成本核算、成本分析、成本决策和成本控制等一系列科学管理行为的总称;全面成本管理是指运用成本管理的基本原理与方法体系,依据现代企业成本运动规律,以优化成本投入、改善成本结构、规避成本风险为主要目的,对企业经营管理活动实行全过程、广义性、动态性、多维性成本控制的基本理论、思想体系、管理制度、机制和行为方式;商业银行全面成本管理是现代管理会计与现代商业银行经营管理相互融合的产物,是以责任成本管理为主线,对银行经营管理活动的各层次、各部门、各环节实行成本调节与机会成本抉择,促进商业银行成本管理的管理客体由单纯的财务成本转向全面的经营成本,管理主体由单一财务部门管理转向各部门和各岗位员工的共同管理,管理程序由事后控制转向全程管理,实现成本管理的广义性、多维度和动态化,促进商业银行高效、持续、健康发展。本文采用文献研究、实地调查、比较分析、规范分析等研究方法,主要研究内容包括全面成本管理基本理论、国内外商业银行全面成本管理应用动态、HB银行S分行现行成本管理存在的问题分析、HB银行S分行实施全面成本管理的对策及实施中应注意的问题五部分。本文的创新在于试图通过对全面成本管理的基本原理和方法的研究,结合目前国内外金融财务专家对于全面成本管理的研究成果与应用实际,根据我国目前商业银行组织架构实际,论述其在分行层面的应用问题。通过实证分析,证明传统成本计算方法在银行产品成本计算中的缺陷与不足,进一步证实了我国商业银行推行全面成本管理的必要性,有效地推行全面成本管理。
[Abstract]:Based on the analysis of the current situation and defects of the total cost management of commercial banks in our country, this paper draws lessons from the mature experience of the foreign commercial banks and takes the cost management of the S branch of HB Bank as the research object. In order to achieve the above objectives, the author puts forward the implementation countermeasures of constructing the overall cost management system of commercial banks, and provides advice for enhancing the competitiveness of commercial banks. This paper first introduces the basic theory of total cost management and the dynamics of total cost management of commercial banks at home and abroad, and then analyzes the current situation and characteristics of cost management of HB Bank S Branch. Finally, the paper puts forward the countermeasures of the comprehensive cost management and the problems that should be paid attention to in the process of implementation. The so-called cost management refers to the cost accounting and cost analysis in the process of production and operation of the enterprise. Total cost management refers to the application of the basic principle and method system of cost management to optimize cost input and improve cost structure according to the law of modern enterprise cost movement. The main purpose of avoiding cost risk is to carry out the basic theory, thought system, management system, mechanism and behavior mode of the whole process, generalized, dynamic and multi-dimensional cost control of enterprise management activities. The comprehensive cost management of commercial banks is the product of the integration of modern management accounting and modern commercial bank management. It takes responsibility cost management as the main line. Each link implements the cost adjustment and the opportunity cost choice, promotes the commercial bank cost management management object from the pure financial cost to the overall operating cost, The management subject changes from the single financial department management to the joint management of each department and the post staff, the management procedure changes from the post control to the whole process management, realizes the broad sense, the multi-dimension and the dynamic of the cost management, promotes the commercial bank to be efficient and sustainable. In this paper, literature research, field investigation, comparative analysis, normative analysis and other research methods are used. The main research contents include the basic theory of total cost management, Application of Total cost Management in Commercial Banks at Home and abroad the problems existing in the current cost Management of HB Bank S Branch are discussed in this paper. The countermeasures to implement total cost management in HB Bank S Branch and the problems to be paid attention to in the implementation are discussed in this paper. Innovation lies in trying to study the basic principles and methods of total cost management. Combined with the research results and application practice of financial experts at home and abroad on total cost management, according to the actual organization structure of commercial banks in China, this paper discusses its application in branch level. It proves the defects and shortcomings of the traditional cost calculation method in the cost calculation of bank products, and further proves the necessity of carrying out the total cost management in the commercial banks of our country, and effectively carries out the total cost management.
【学位授予单位】：兰州交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42;F832.33

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