Research On The Budget Of Cost In Agricultural Bank Of China Hunan Branch

In recent years, commercial banks in the external business environment is becoming increasingly complex and increasingly competitive industry, internal management efficiency for commercial banks to enhance their competitiveness becomes particularly important. As an important source of bank profits in an important way, "the difference between deposit and lending" is highly controllable in bank management, budget management and cost effective means to manage the bank’s conduct of the cost, the company is to achieve "cost differential benefits" in an increasingly competitive banking market, banks have strengthened budget management. Therefore, to explore the establishment of commercial banks with high strategic relevance of budget system, and the introduction of zero-based budgeting, cost drivers theory, economic value added and other advanced methods and concepts play a full budget for the effective management functions is important.In this paper, the behavior of Hunan Agricultural Bank points research object, using a comprehensive budget theory, basic models and methods of analysis theory budget, aims to develop cost estimates for the Agricultural Bank of China Hunan Branch Manager. First, a large number of actual survey data collation, and finishing with China’s commercial banks budget management and cost management of the relevant literature on the ABC management and cost management situation in Hunan Branch budget analyzes, and summarizes the practical work Typical problems that exist; and through in-depth analysis of the existing commercial bank budget management program, design a budget based on the target’s management, including the overall pattern of budget management, configuration program budget, basic costs, incentives costs, strategic cost, configuration and other "three rural" expenses. Finally, a number of safeguards budget management implementation. Agricultural Bank of China branch in Hunan Province for optimizing budget management proposals, pointing out the Chinese banks to improve budget management direction.In this paper, research methods, using a normative research and case study method of combining. This paper attempts from the following aspects of commercial banks budget management innovations: further strengthen the budget and organizational strategic relevance, the introduction of value-based management fee configured as an indicator of core indicators to better reflect the value maximization requirements; through case studies, discusses the differences between the organization and standardization of a strategic fit combined cost of configuration roadmap. This article is intended to provide a comprehensive, detailed and feasible measures to improve the budget, in order to improve the bank’s branches and similar enterprises in Hunan budget management, with a strong practical significance.