成本控制工作浅谈.docVIP

农商行成本控制浅谈 ［ ］经营成本控制是影响农商行经济效益的关键，决定着农商行的竞争能力的强弱、 盈利能力的大小，直接关系到农商行的生存与发展，从某种意义上说，经营成本控制是农商 行可持续发展的一个关键。目前农商行的经营成本控制还仅限与事后的财务分析和监督，成 木核算和控制工作基本上还停留在记账、报表、财务分析、财务检杳的记账型会计阶段。管 理方法相对滞后，财务管理意识淡薄，专业检查监督乏力，经营成本费用过高，缺乏改革创 新意识。为此，我们认为农商行经营成木管理工作必须由单纯的“记账型会计”向“管理型 会计”过渡，逐步提高经营成本的控制能力，不断提升竞争力是当前急需解决的问题。我认 为农商行耍提高经营效益和竞争能力，实现持续发展，耍健全财务管理机制，加强成本预算 管理，严格控制费用支出，加强财务监督，确保成本控制宥效实施，实行约束与激励相结合 的管理新机制。本文对这些方面的相关W题进行探讨。 ［关键字］农商行经营成本控制经营成本费用财务分析盈利能力 Cost control of agricultural businesses [Abstract] Operation cost control is the key factor affecting the agricultural business economic benefits, determines the bank’s competitive ability，profit ability，is directly related to the survival and development of agricultural firms, say from a certain meaning,operation cost control is a key to the sustainable development of agriculturalbusiness. Currently operating cost control of agricultural firms have limited financial analysis and supervision and afterwards, bookkeeping accounting cost accountingand control work basically remains in the accounting, reporting, financial analysis, financial examination. Management method is relatively backward, weak financial management awareness，professional inspection and supervision, managementcosts are too high，the lack of innovation consciousness. Therefore, we believe that the commercial bank operating cost management must be from a simpleMbookkeeping accounting” to management accounting?’ transition，gradually improve the ability to control operating costs, improve competitiveness is an urgent problem. I think that the commercial bank to improve the operation efficiency and competition ability，realize sustainable development, to perfect financial management mechanism, strengthen the cost budget management，strict control ofexpenditures, strengthening financial supervision, to ensure the effective implementation of cost control, the implementation of the new management mechanism of incentive and constraint combination. In this paper, issues related tothese as