Discussion On Shandong Branch Of China Construction Bank Cost Management

With the vigorous development of China’s economy, the deepening financial reform and more and more new companies are emerging financial result increased competition, modern corporate management becomes more complex, based on traditional financial accounting point of view historical data has not adapt to rapid economic development under the conditions of the company’s management, the introduction of foreign advanced management accounting theory system has become an inevitable trend. Based on the analysis of the particularity of the introduction of commercial bank management accounting theory rich management accounting tool to Shandong Branch of China Construction Bank Case Study in Management Accounting Theory into China’s commercial banks has a certain theoretical and practical significance. Construction Bank from the 1990 s, began to carry out research and application fragments of a number of management accounting methods, although taking a certain degree of experience, but due to the operating structure, patterns and other European and American countries have significantly different, management accounting method can not be directly copy, otherwise the development of Shandong branch does not have a guiding role. Faced with a growing number of today’s joint-stock banks continue to emerge, more and more banks to seize the market, China Construction Bank profitability has declined, the correct application of management accounting and accounting methods to control costs has become the Shandong branch of China Construction Bank problems to be solved.In this paper, China Construction Bank Shandong Branch Management Accounting Case Study Method in Chinese Commercial Bank Cost Management, introduces the theoretical basis of cost management, followed by analysis of the status quo in the bank management accounting and cost management analysis of problems, and then they were in the fourth, fifth and sixth chapters to divide wealth of case-based cost center from the preparation of cost estimates, using activity based costing analysis of three aspects of management accounting tools in China construction Bank Shandong branch of cost management practical application. Finally, depending on the case studies and our present problems of commercial banks propose targeted conclusions and recommendations, and proposed that the lack of papers exist to provide direction for future study.