论管理会计在国有商业银行全面成本管理中的应用

Application of management accounting for overall cost management in the state-owned commercial banks

管理会计是现代西方国家把“管理”和“会计”这两个主题巧妙地结合起来而形成的一门新兴的、综合性很强的、多种学科相互渗透的边缘学科。国有商业银行全面成本管理是运用现代化管理科学原理与标准化技术,以责任成本为主线,对国有商业银行经营管理活动中各层次、各部门、各环节的全部成本进行调节、控制和考核的现代管理方式。将管理会计理论和方法运用于国有商业银行全面成本管理,可以改进目前国有商业银行成本的分类及管理办法,以较先进的管理方法有效控制和降低商业银行成本,从而提高国有商业银行的经济效益。

Management accounting is a new developing,comprehensive,varied and interact borderline subject,which combined the two themes of management and accounting ingeniously by modern western countries.The overall cost management of state -owned commercial banks is a modern management system by applying the principles of modern management science and technology of standardization,taking the liability cost as a role,by adjusting,controlling,examining overall cost activities at all leves in the administrative departments and at all links in the operating and management of state-owned commercial banks,thus,applying the theories and principles of management accounting oveall cost management in the state-owned commercial banks,improving existing cost's classification and management principles of state-owned commercial banks.Advanced management system is being used to control effectively,to reduce the cost of commercial banks,to enhance the economic benefits of commercial banks.