State-owned Large Commercial Bank Management Accounting System Design

Management accounting system is the successful experience of advanced foreignbanks, the implementation of sophisticated management on the basis of the directionof the domestic banking sector reform and development. Management accounting isthe scientific management of enterprises created in the early20th century known asthe "father of scientific management, Taylor, after years of development, the results ofmanagement accounting gradually widely used in corporate strategic formulation,resource allocation, performance assessment, marketing, pricing, and managementdecisions in all aspects of business management. The domestic banking sector ofmanagement accounting in the1980s, and gradually explore its application in themanagement at this stage is accelerating the development trend.In a hundred years in the development process of the world’s commercial banks,financial results have been used as a means of performance management andassessment. However, the financial sector and traditional manufacturing industry, dueto higher indirect operating costs of the financial enterprises, the financial industry, acomprehensive and effective performance appraisal is difficult, in addition to relyingon traditional financial accounting data, but also requires a combination ofmanagement accounting relevant indicators in order to achieve the expectedperformance management purposes, in order to make the performance results bothcomprehensively and objectively reflect the results of operations of financialenterprises, but also in turn promote the company’s financial improvement of thequality.Based on the commercial bank’s situation of the banking system data and ITconstruction planning, the use of software engineering knowledge, discusses the largestate-owned commercial bank management accounting system needs analysis, theoverall design and detailed design. Build a unified system of cost sharing and in termsof profits, business models, products, departments, agencies and other dimensions ofperformance measurement and accounting, product marketing, customer management,performance evaluation and resource allocation to provide data support.In the case of lack of data warehouse support system applications Sybase Ase,the Sybase IQ of these two database products meet the OLTP and ETL scenarios, givefull play to the characteristics of the two products to build integrated closed to run the operation and management and data processing platform; JAVA+SQL technologysystems, online applications, batch scheduling, full application of the Java platformsystem provides advanced technology to ensure system stability, flexibility andscalability in the data processing level by applying the SQL The script commands anddata preprocessing, valid data filtering, the application of redundant field, single-taskconditions split concurrent process concurrency, process integration and reusetechnology, give full play to the Sybase IQ product mass data processing andcompression and storage characteristics. Models, processes, and the node iscompletely independent development of the design and development, the most basicSQL technology to solve complex business needs of the ETL module unconventional.The construction and promotion of this system will be large-scale state-ownedcommercial banks to establish a leading management accounting systems, financialmanagement to a new level, took to the fine, modern road.