浅议完善商业银行的成本核算方法

On perfecting cost accounting of commereial banks summary

传统的银行成本管理采用的是指标控制法 ,为了配合成本费用指标的考核 ,传统的银行成本核算方法主要是对一系列费用进行事后的归集和汇总。这种方法存在着无法促使商业银行提高经营管理水平 ;无法贯彻权、责、利的原则 ;无法体现受益原则等缺陷。作者提出 ,应当把传统的成本核算与责任成本核算结合起来 ,各行、处定期计算责任成本、存款成本和贷款成本 ,以满足商业银行成本管理的需要。

Traditional cost accounting management is by means of index control.It predominantly makes afterwards classification and summing up of series of costs.Such a method are not able to foster commercial banks to improve their operation and management;not able to implement the principles of power,responsibility and beaefits;not able to embody the principle of interest.The author points out that traditional cost accounting schould be unified with responsibility cost accounting,deposit accounting and loan cost,So as to satisfy the needs of commercial bank cost management.