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论文编号：	6768
作者编号：	2120123101
上传时间：	2014/12/5 23:32:56
中文题目：	SL银行全面预算管理案例研究
英文题目：	Research on the case of SL bank budget management
指导老师：	周宝源
中文关键字：	全面预算管理;商业银行;成本预算;作业成本法
英文关键字：	Comprehensive Budget Management;Bank;Cost Budget;ABC cost method
中文摘要：	在当今经济全球化的背景下,银行业的竞争趋势日益加剧,要想在激烈的市场竞争中脱颖而出,除了要不断加强自身的竞争优势,还要注重银行成本费用控制,而这两个方面都不能离开全面预算管理的应用。全面预算管理是一种价值管理方法，渗透到银行价值链的各个环节。现代银行为了竞争优势的形成和战略管理目标的实现而进行有组织的进行预测、计划、控制、业绩评价等一系列价值管理活动。 有众多的银行推行了基于作业成本法的预算管理制度，取得了一定的成效，但是它没有成为现在的主流预算管理方法,如何更好地应用它,成为理论与实践工作者迫切解决的课题。 业务流程的复杂和细化程度不同是银行间最主要的差别，业务流程的成本，质量，耗时成为银行竞争力的决定因素。与此同时，众所周知的存贷利差逐渐缩小，银行间的盈利空间被压榨得所剩无几，各家商业银行在扩大市场份额的同时，更应该关注预算管理控制的重要性和可行性,配合作业预算的方法,努力压缩经营成本,为银行赚取更大的利润空间而不懈努力。 本文以日资银行SL银行为案例，根据已有的全面预算理论的某些侧面和经营成本控制理论以及作业成本方法,针对它的预算体系的实际状况进行深入探讨，并结合全面预算管理和成本控制的相关理论，针对其存在的问题提出相应的解决思路和具体方案。 本文主要由四个部分组成： 第一部分是引言。本文结合银行业的行业特殊性来阐述本论文的选题背景、研究目的和意义,说明论文整体结构和写作思路。 第二部分为文献回顾和理论支撑部分。第一节，主要对银行全面预算管理的理论和实务在国内外的研究、发展现状做了回顾。第二节，针对与本文研究内容相关的理论部分进行了详细的阐述。首先，本部分对全面预算管理的模式进行了梳理。其次，说明预算的具体编制方法。最后，侧重全面预算管理中的运营成本管理方面，介绍了作业成本法理论。 第三部分是本文分析问题的部分,是针对案例银行SL银行的具体情况介绍。首先，介绍了SL银行的发展历程和背景。其次，梳理了它的预算体系。最后，分析该体系中存在的问题。 第四部分，也是本文分析问题解决问题的重点，在分析SL银行预算管理存在问题的基础上，提出了建立预算管理的几方面的建议，即针对几个重点问题提出相应的具体管理方法。首先，由于SL银行没有专门的预算管理体系,所以就预算管理模式和体系建设进行阐述，然后针对SL银行的具体情况，详细地分析了如何应用作业成本法对SL银行的成本费用进行合理分摊来构建全面预算管理的基础问题。 本文的创新之处：侧重作业预算理论的预算管理理论研究和具体方案都处在起步阶段，而针对商业银行的应用研究则更加少之又少。而大多数此类研究针对整体预算管理脉络进行，重点也都放在预算考评方面。虽然本文也是对全面预算管理理论的梳理,但本文另辟蹊径,截取了一个商业银行预算管理事例进行分析，找出其中存在的问题，并将分析和解决问题的重点放在作业成本预算方面,从成本控制预算模式出发，运用作业成本法进行此方面的预算管理方法设计。本文作者认为,如果商业银行在预算方法上紧紧抓住成本控制预算思路,设置贴切的预算管理指标和行之有效的预算管理方法,重点抓住作业成本,并结合银行信息系统和预算管理系统的建设,能过实现对经营成本和经营成果的预先控制,能过在纷繁的金融市场竞争中脱颖而出。
英文摘要：	Under the background of the current economic globalization, the banking competition trend increases intensively and fiercely. Banks not only want to continuously strengthen their own competitive advantage, but also pay attention to the bank cost control. In addition, both of those aspects can be alive without the application of comprehensive budget management. Comprehensive budget management is a kind of value management method, penetrating the value chain of each link to the bank. To establish competitive advantage and to achieve the goal of strategic management, Modern Banks organized to forecast, plan, control, performance evaluation and a series of value management activities. Many banks carried out comprehensive budget management system, and achieved certain results, but there are still quite a number of cases unsatisfactory. How to make the comprehensive budget management play a role in bank management better, which become a problem for theoretical and practical workers. The complexity of the business process at different levels and refinement are the main differences between Banks, the cost of business, the processes of business, the quality of product and services, and the time consuming to be the determinants of bank competitiveness. At the same time, the well-known margin between deposit and loan are compressed narrowly, therefore little profit remains. While expanding the market share, every bank should pay highly attention to the importance and feasibility of the budget management control, along with operating budget, and try their best using the method of cost control, aiming to enlarge greater profit. This thesis, which is based on the case of SL Japanese bank, according to the existing theories of comprehensive budget, operating cost control theories and the ABC cost methods, and also in the view of the actual situation of its budget management analysis and evaluation, points out its problems existing in the budget management, and combining with the theory of comprehensive budget management and cost control, in allusion to the problem of the existence of putting forward the corresponding solution. This paper consists of four parts: The first part is introduction. Based on particularity of the banking industry, illustrate the background of topic-selecting aim, research purpose and meaning, overall structure and thinking of writing. The second part is the literature review and theoretical supporting part. The first section mainly reviews the development history and current situation of the theory and practice of the comprehensive budget management of the Banks in and abroad. In the second quarter, to elaborate the details according to this article research content related theoretical part. First, this part generalizes the comprehensive budget management pattern. Secondly explain the specific budget establishment method. Finally, focusing on the comprehensive budget management in the operation cost management; this paper introduces the theory of homework cost method. The third part is the analysis part of the problem, this article is to introduce according to the specific condition of SL case bank. First, this paper introduces the SL development and background of the bank. Secondly, combine its budget management status. Finally, the problems existing in the budget management system of it are analyzed. The fourth part of this paper is also the emphasis of analyzing and resolving problems. On the basis of analyzing the SL bank budget management problems, putting forward some Suggestions to establish a few aspects of budget management, which aimed at several key problems, and raise the corresponding management methods. First, since SL bank has no specific budget management system, elaborates the budget management mode and system construction method, then according to the specific condition of SL bank, analyzed in details about how to use the ABC cost methods of SL bank on the reasonable allocation of the cost to build the basis of the comprehensive budget management problems. Finally, to solve the problem of the computerized accounting and information management system, come up with the ideas for SL bank information system construction. The innovation of this paper: Emphasis on ABC budget theory of budget management theory research and concrete scheme is in its infancy, and aimed at the applied research of commercial Banks is even more rare. While most of these studies, conducted in view of the overall budget management context, focuses are on the budget evaluation aspects. While this article is about comprehensive budget management theory, but choose a very different approach in this paper. Under a commercial bank's budget management case analysis, to find out the problems, and to analyze and solve problems focus on ABC cost budget, starting from the cost control of budget model, activity-based cost method to the design aspects of the budget management method. In this paper, the author thinks that if commercial Banks on the budget method only catch cost control budget ideas, set up appropriate budget management index and effective budget management method, seize the operation cost, and connect with the bank the construction of information system and budget management system, the bank can success in the numerous and complicated financial market competition.
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