Commercial Banks Cost Control

Industrial enterprise cost control has been an important topic of management accountancy study, while commercial banking cost control is paid more and more attention by the banking as a new important theory. Currently, the theory study of commercial cost control is scant, because in our country, the banking measures are considered to be part of the country's macro policy. The commercialization in banking has come into exercise before long, method unitary and cost consciousness weak; but facing to the competition pressure from foreign banks after the entry to WTO, commercial banking should put the improvement of management into the first place, transform the open and competition pressure to reform and exceeding force, in order to win the competition. Cost control is the key step to improve competitiveness. The dissertation consists of three parts:Part One It extends the general cost control theories into commercial banking, analyze the notion and particularity of commercial cost control and its implementation, concludes the significance and relative principles of commercial banking cost control, offers solutions for commercial banking cost control, and illustrates categories of cost control methods.Part Two It explicates standard cost control method, aggregate cost control, structural cost control, profit-loss balance control, flexible cost control and marginal cost control. In this dissertation, the author has selected cases from several commercial banks to analyze, and had made analysis and comparison between the 6 methods, expressed their practicality and foresight.Part Three It studies several practical problems in commercial banking cost control. Fist, it introduces the concept of customer contribution index, which is from the popular idea of customer-centered management, explicates the inner relation between capital flow and cost flow, offers the foundational procedure and method of ' capital flow controlling cost flow', and analyze the influence of ' capital flow controlling cost flow' in commercial bank profits, credit risks and market occupation. Second, it offers cost control strategies and resolutions about how to counter the challenges from foreign banks after China's entry to WTO. Finally, according to the trend of scale expansion, globalization, electronization in commercial banking, it introduces the powerful weapon in the commercial banking competition-networkbusiness, explicates the influence of network business on commercial banking cost and the risky cost control under the condition of network business, and offers the resolution for risk supervisions and the integrate concept for full control.