Analysis of Commercial Bank Management Accounting Applications_12553.doc

analysis of commercial bank management accounting applications abstract competition with banks, increasing homogenization of service, cost control capacity has become a long-term profitability of the bank decided to even an important factor in long-term viability, management accounting application ability of the level has become the core competitiveness of commercial banks important factor. in recent years, chinas commercial banks have begun to attach importance to the application of management accounting, the paper on its application in the commercial banks to propose a solution the problems and suggestions. keywords: management accounting, cost management, performance evaluation first, the bank management accounting content, characteristics and significance. financial accounting management accounting is based, the use of certain means and methods, relevant accounting information and management information for processing, processing, analysis, decision-making and management for enterprise information. commercial bank management accounting including financial budgeting, cost accounting, profitability analysis, performance evaluation, asset liability management and other internal management of the core content. advanced banking experience shows that management accounting is to establish the basic premise of performance-class banks, the implementation of management accounting is conducive to the level of bank management and competitiveness improvement. bank management accounting focus is on internal management services for the bank, through flexible and diverse methods and techniques for all levels of management within the bank to provide effective information management and the optimal management decision-making, and the future considered as a live account, a business-type accounting, the accounting of the main responsibilities of each unit within the bank balance and overall, the responsibility of all units within the banks daily work performance and results for control, evaluation and assessment, but also the overall situation from the bank, seriously consider the decision-making and planning the coordination and integration between the balance of banks to maximize efficiency, it is not generally accepted accounting principles or uniform system of constraints and restrictions, accounting procedures are generally not fixed, the report format is not fixed, the temporary management needs can be designed . commercial banks through the implementation of management accounting, can be achieved on all levels of customers, products, business income, cost and benefit analysis, so that management can grasp the various products. second, chinas commercial banks to the status of application management and accounting problems. (a state-owned commercial banks, agencies and departments to set unreasonable most of the implementation of foreign commercial banks flat management division system, in accordance with the implementation of business unit products and business management system, able to analysis and evaluation of the profit contribution of each responsibility center to provide detailed data reports. (b does not establish a scientific cost accounting system, cost subject vacancy. costing based on chinas commercial banks is weak, in the costing process, the agency has long been the object as accounting, there is no distinction between the sectors, industries, products, customer costs, it is difficult imputation by product and sub-sector costs and costs, has yet to establish a scientific cost accounting system, not the cost of scientific information for managers. costs subject vacancy, part of the responsibility of commercial banks, central responsibility of positioning is not clear, product and customer data access is not complete, to the management accounting bring forward difficult. (c commercial banks lack of accurate pricing products with the deepening of financial reform, how to win the competition in price, and how reasonable the pricing of products, become a very pressing issue. to set prices, we need to grasp the detailed cost information, you need an accurate accounting of the occurrence of a variety of products costs, to determine the cost price of the product enough to compensate. (d lack of sub-sector, sub-product of the performance evaluation mechanism performance evaluation mechanism and the corresponding pay incentives to commercial banks to improve corporate governance important. as for the allocation of resources, an important tool for performance evaluation of internal funds transfer pricing for many years there has been a multi-polar pricing problems in the term structure and prices can not be effectively passed on deposit and loan markets, money market and capital market within the docking, you can not spread income in the balance split between products effective, sub-sector, sub-product of the performance evaluation mechanism is difficult to implement. (v poor data quality and regulatory basis of accounting information systems need to work weak. management accounting is a demand for very large systems of data, however, the basis of the current weak state-owned commercial bank information, most of the traditional accounting information system, its data is based on the main body of accounts for accounting, accounting information provided relate only to financial accounting of information, ignoring a lot of management accounting information, on the other hand, the banks were all kinds of information data exists in different systems or different sectors, resulting in the business information is scattered, a few too many doors, statistical standards inconsistent, can not meet information sharing and centralized management requirements. free paper download center third, commercial banks, the implementation of management accounting measures and proposals. (a reform organization, to improve management. at present, commercial banks, a legal entity, hierarchical management system is still the mainstream of management system, short-term domestic demand to strengthen a branch line management functions, according to the line under the jurisdiction of the branch business, products, unified professional oriented and meticulous management. in terms of cost and risk sharing on the basis of established banking sub-sector, by product, customer management sub-system. improve the collection of information required of management accounting, reporting and inspection system, the management accounting information and classification management system and combine the interests of coordination mechanisms, establishment of management accounting information-based incentive and restraint mechanisms to better use of management accounting in management of commercial banks in the function. (b establish a scientific cost accounting system. the implementation of scientific management accounting cost accounting system is the key, because it is the basis for the budget management system, but also to departments, products, customers, money the basis of analyzing the effectiveness, cost accounting system establishment and management system to adapt to. business operation and management of banks according to their characteristics and management requirements, drawing on business cost accounting methods, the use of computer technology, to establish their own sub-sector, sub products, sub-customers, sub-monetary cost accounting system, to achieve source data under the classified by a variety of cost accounting standards. (c establish a rational pricing mechanism. pricing is intended to create value for the commercial banks, while the value creation process must first make up the cost of consumption, which necessarily requires a mature cost accounting and cost management as a precondition. therefore, to achieve a reasonable price, you need to correctly determine the commercial the cost of banking products, require the application of cost behavior analysis, job costing, cvp analysis, responsibility accounting system and other management accounting tools and methods to construct the market yield curve based on the internal funds transfer system, with the funds transfer pricing mechanism, in accordance cost - risk - benefit matching principle, the pricing model to play the guiding role of the business, value creation for the purpose of establishing a pricing mechanism. (d improve the quality of banking data, to establish a sound management accounting system. to establish a sound bank management accounting system, not only for technical support data warehouse, but also the need to improve the quality of banking data. (e reasonable definition of the cost of the main body, to establish a scientific cost-sharing system, the implementation of a comprehensive cost management. correct definition of the responsibility center can be divided into network class, business class, service class, management class, according to type of responsibility center decomposition method to determine the appropriate costs, processes and motivation to define the scope and cost of the customer dimension measured fi