On Total Cost Management System And Relevant Policies In State-owned Commercial Banks Of China

The conception of total cost management is a new type of theory about management. The total cost management conception is based on the micro-theories of economic theories as technical economics, engineering valuable conception, and behavioral economics, etc. The conception of total cost management also applies the useful modern organization theories of systematic, controlling, information into practice, thus has the realistic characteristics of accountant managing theory.On the base of analyzing the present status and problems on cost management in the state-owned commercial banks, and by summarizing and using foreign advanced commercial bank cost managing methods for reference, the author proposed a collective thought for state-owned commercial banks to construct total cost managing system and relevant polices.Constructing sate-owned commercial banks total cost managing system should combine state-owned commercial banks' operating and managing reality, According to the present information system supporting situation and managing accounting level, we could proceed with the following aspects: firstly, construct unitive cost managing beliefs for all staff, by setting up a mechanism including up-level and low-level staff in cost management, every staff is aroused to support, participate and maintain each cost managing job. Secondly, reform the frame of financial management and organization. Carry out financial director accreditation system, make their independent supervising status definitely, form unitive and concentrative financial managing system in whole banks and transfer the function of cost management to operations. Thirdly, enhance the whole process control of cost management. Construct strict cost budget and cost control system, perfect input-output analysis system, put the cost management ahead from assessment after the event to the taches of decision and execution. Fourthly, apply advanced managing methods, exert task cost analysis to optimize and reconstruct operating process, and to apply cost motivation analyzing method to constitute standards of expense ration and payout control. Fifthly, set up cost responsibility-centre system. Perfect fee standard decompounding mode, improve the performance assessing use in cost management. Sixthly, establish self-contained information accessing system and tamp cost information basement.