商业银行全面成本管理研究-工商管理专业论文.docxVIP

内容提要随着我匿金融体翎改革豹送一步深化翻中国加入WTO，我国商业银行面桷 内容提要 随着我匿金融体翎改革豹送一步深化翻中国加入WTO，我国商业银行面桷 着诸多挑战。由于长期受“计划经济”的影响，国内大多数商业银行，特别是国 有商韭银行仍其有只注重最的扩张丽不考虑成本和效益豹特点。粗放的经营模式 不仅造成了资源的严重浪费，而且也给商业银行的发展带来了过重的包袱。因此 我国商韭银行强化内部管理，更新疑营观念，吸收现代亿大银行的管璜经验，加 强成本管理、提高盈利能力，逐步建立产权明晰、权资明确、政企分开、管理科 学的现代化银行僚l发，使银行成为冀正汉盈刹为习的金融企渡。 商业银行在如何深化成本管理改革，建立适应现代企业制度发展的成本管理 方式，目前在国内银行业尚未形成完整的体系。本文依据现代商业银行成本运动 规律，运用全面成本管理的基本原理和方法体系，提出了商业银行全面成本管理 实旋的运行枫镧和主要内容，都全员动因管理、全过程动因管理和市场逆向成本 控制。以提高商业银行经蕾效益、管理水平。并对国肖商业银行成本管理的现存 问题进行分析，提出了国静商业银行实麓全两成本管理的整体思路。 关键词：商业银行 全面成本管理 作业成本制度 AbstractWith Abstract With deepening the reform of Chinese financial system and entering WTO，more and more challenge has been confronted with the commercial bank of china．Under the infection of‘‘planned economy”，many national commercial bank，specially state-owned commercial bank,still only pay attention to expand，but not consider cost management and economic benefit．The rude management model not only makes the resource graveness waste，but also brings heaven burden to the development of commercial bank．So to intensify internal management，renovate management conception，absorb management experience of modernization great banks，improve the ability of payoff,establish distinct property form，definite rights and liabilities，separation between administration and enterprise，and scientific management．It is key to strengthen bank reform and management in order to make it become art financial enterprise aimed to gain the economic benefit。 It has not form a integrated system in national banking for How to deepen reform of cost management and establish an new cost management model that adapt the development of modem corporate institution．The paper based on the theories of total cost management bring forward the circulated mechanism and main content of total cost management including staff stir management、entirely process management and market converse control cost management．The aims is to improve economic benefits and management ability．The paper also analyze the issu