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论文编号：	1293
作者编号：	2120062301
上传时间：	2009/6/15 21:30:43
中文题目：	光大银行实施全面成本管理研究
英文题目：	The Study of Conducting the To
指导老师：	王全喜
中文关键字：	全面成本管理;商业银行;作业成本
英文关键字：	Total Cost Management;Commerci
中文摘要：	随着世界经济的发展，金融业适应市场化、全球化趋势不断增强，我国商业银行面对来自国外、国内同业的竞争日趋激烈，商业银行经营风险不断加剧、成本开支不断扩大、盈利能力不断降低，为了适应这种不利局面，各家银行都在努力寻求能够实现经营效益最大化、降低经营风险、强化成本管理、提升企业核心竞争力的战略措施作为发展的重点。 全面成本管理是一门现代管理科学与微观经济学相结合的学科，是在企业内部实现全面的、全过程的、全员参与的成本管理模式，它改变了传统成本管理的事后核算、被动控制局面，将成本管理与经营战略结合，能够有效降低成本、控制风险、实现盈利最大化。 光大银行作为国内一家中小型商业银行，为了更好地适应外部市场竞争、强化内部管理，提升企业核心竞争力的最佳选择。光大银行在2004年引进了SAP管理系统，在全行推行管理会计系统，迈出了推行全面成本管理的第一步。但推行至今只是在内部资金转移定价、责任中心界定、组织架构设立原则等方面有所收获，但距离全面成本管理的要求还存在一定偏差，执行中还没有真正触及全面成本管理的核心内容，因此也就无法实现有效的全面成本管理。 本文从全面成本管理的理论基础出发，对国外商业银行成功经验进行探究，从中对比寻找出光大银行在成本管理方面存在的问题，并从外部环境和内部经营管理方面分析了光大银行全面成本管理的动因，总结出光大银行推行全面成本管理的基本策略，结合光大银行实际，具体制定出了作业成本制度实施方案，同时针对光大银行成本管理现状，对实施中可能遇到的难点与需要解决问题，逐一进行了分析论证，从而也归纳出了光大银行实施全面成本管理具体操作流程。 通过以上分析作者得出结论，实施全面成本管理工作，是现阶段光大银行经营管理的最佳选择，是适用外部宏观环境和内部提升管理水平，降低经营风险，实现收益最大化的经营目标和增强企业竞争实力的必由之路。
英文摘要：	With the development of the world economy and trend of globalization increased, Chinese commercial banks have to face more competition from abroad and the domestic industry, commercial banks suffer from operating risks worsening, increasing costs and profitability continue to lower, in order to adapt to this unfavorable situation, the banks are making efforts to seek to maximize profitability can be achieved, reduce operational risks and strengthen management of costs and enhance their core competitiveness of strategic measures as the focus of development. The total cost management is a modern science combined micro-economics and management science, it is a cost management mode which is comprehensive and the entire process within enterprises, full participation in the cost of management, it has changed the traditional cost management situation, which always was accounted for after the accounting and passive control, it combines cost management and business strategy, which can effectively reduce costs, risk management, and maximize profits. Everbright Bank is a domestic small and medium-sized commercial banks, it contributes to better adapt to external competition in the market, strengthen internal management, improve their core competitiveness in the best choice. In 2004, Everbright Bank introduced the SAP management system and implemented management accounting systems in the whole line, it was first step to implement the total cost management. But it has only been launched in the internal funds transfer pricing, the responsibility of defining the center, the organization set up in areas such as the principle of gain, but from the total cost management requirements there are still some deviations in the implementation, it has not really touch the core of a total cost management, so can not achieve a total and effective cost management. In this paper, based on a comprehensive cost management on the basis of the theory, the author investigates the reason why foreign commercial banks can carry out the successful experience of exploring and look for a contrast from the Everbright Bank in the cost of management problems, and analyzes Everbright Bank’s cost management motivation from the external environment and internal management aspects, sums up the basic strategy on total cost management implementation, combined with the actual situation of Everbright Bank, stipulates a specific operating system. Meanwhile the author analyzes difficulties and problems might be encountered in the implementation and solved one by one, finally summarizes the full implementation of the Everbright Bank operational cost management processes. Based on above analysis the author concluded that the implementation of a total cost management of Everbright Bank at this stage is the best choice for the operation and management, it is the only way which can be enhanced the level of management level from external and internal macroeconomic environment, reduced operational risks and achieved business goals to maximize revenue and enhanced for enterprise competitiveness.
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