Research On Total Cost Management In Chongqing Rural Credit Cooperation

The marketization, globalization and virtual finance trend of the international economy accelerates the financial innovation, sharpens the financial competition, and catalyses the transition of the development model of the commercial banks. The implement of the international standardized technology and TCM is the great strategic decision-making when Chinese commercial banks are up against the opportunity and challenge that China's admission to WTO brings to the Chinese banking. It is the historical reform in the traditional form of operation and administration of the Chinese banking. Today,Chinese commercial banks emphasize the " the comprehensive benefit is maximized" and "the customer's value is maximized". The cost management mode in the past has not already met the needs of reform and development of Chinese commercial banks at present more and more. The problems make the TCM implement of Chinese commercial banks become very urgent that are ignoring the customer, activity and product cost, the too intensive organization sites, the too dense administrative levels, the too overloaded activity flows,etc.. The research object of this paper is the TCM of Chongqing Rural Credit Cooperation. It analyses the history and current situation of the cost management of the commercial bank of our country at first and recommends the cost management of the western commercial bank. Secondly, it analyses the basic theory of TCM. Then it introduces the basic situation of Chongqing Rural Credit Cooperation, and analyses the management environment and the cost management base on the past Chinese and foreign documents, myself working and studying experiences for a long time, and the basic theories of TCM. The current problems are that the present cost management level is low, there is lack of the TCM idea and method, effective supervision, and there is the outstanding "inside people control"phenomenon and the incomplete and asymmetric cost information, etc.. Then, the paper studies the TCM systems of Chongqing Rural Credit Cooperation. It studies the fraction system, the management system and the comprehensive operation type regarding customer as the center, and their influence on TCM. It puts forward the suitable TCM mode according to the cost administrative situation of every branch. It analyses the operating mechanism and the management information system of TCM. Finally, It puts forward the goal of implementing TCM of the Chongqing Rural Credit Cooperation that is to promote the lasting improvement of the whole cost, form the "organization cost consciousness" of the whole departments and the "strategic cost consciousness", reduce the whole operation cost, and raise the management benefit. To the traditional system obstruction and technological obstruction existing in implementing TCM, the paper puts forward the TCM measures. The research of TCM has important directive significance to the cost management reform of Chongqing Rural Credit Cooperation.