保本分析法在银行经营管理中的应用

The Application of the Break-Even Analysis Method in the Operation and Management of the Banks

保本分析法作为管理会计中的一个重要方法 ,在商业银行经营管理中加以引进和使用 ,对于提升经营管理水平具有重要的作用。用于银行经营中的保本分析法由营业收入、变动成本、固定成本和利润等要素构成。本文主要研究了保本分析法在银行经营管理中的具体应用。

The introduction and application of the break-even analysis method, which is regarded as an important method in management accounting, in the commercial bank's operation and management has a significant role to upgrade the operation and management level. The break-even analysis method used in the bank's operation and management is composed of some elements such as operational income, variable cost, fixed cost and profits. This paper mainly studies the concrete application of the break-even analysis method in the bank's operation and management.