On Research That State-controlled Listed Commercial Banks Apply To Strategic Management Accounting

The purpose of this paper is that through the analysis of strategic management accounting in state-owned commercial banks listed on the strategic analysis,implementation and evaluation of stage specific application,lists such as cost analysis,value chain analysis,competitor analysis,cost analysis,the Balanced Scorecard helps the state-owned bank strategic management strategic management accounting method.These methods can forward the bank's own position and development prospect of competitors,comparison between advantages and disadvantages,developed to adapt to their own development and:competitive strategy.In addition,this paper puts forward the feasible suggestions,helps to improve the strategic management accounting in state-owned banks in the application efficiency,and achieve better results.This paper is divided into seven chapters,each chapter follows:Chapter 1 IntroductionThis chapter,firstly introduced the research background of this article,Secondly,from a theoretical and practical point of view to explain the significance,once again,a list of ideas and the framework of this study and,finally,that the article is normative research and case combination of research methods.Chapter 2 Research SummaryThis chapter firstly review foreign research literature,followed by domestic research literature,and concludes with the overall evaluation of the existing research on domestic and international.Chapter 3 Analysis theoryThis chapter interpret important concept firstly,summed up the important concepts and put forward their views.Secondly,set out the theoretical basis of this article.Finally,introduce other related issues of strategic management accountingChapter4 Analysis of state-controlled listed commercial banks application of strategic management accountingThis chapter from the four aspects of the application of strategic management accounting in the state-controlled listed commercial banks,Chapter 5 The necessity and feasibility of the application of strategic management accounting in the state-controlled listed commercial banksThis chapter first introduces the necessity of the five points listed on the state-controlled commercial banks application of strategic management accounting,followed by analysis of the feasibility of the three-point applications.Chapter 6 case analysisThis chapter Agricultural Bank of China,Sichuan branch specific case study,first of all to clarify the reason for selecting this case,followed by detailed case information,again the specific application of strategic management accounting in the case and come to the case revelation.Chapter7 Application of strategic management accounting adviceReached a final conclusion based on the elaboration of the above theory and case analysis.Try to put the feasibility of proposals for state-controlled listed commercial banks to implement a strategic management accounting,rich in strategic management accounting theoretical system at the same time,to provide a reference listed on the state-controlled commercial banks application of strategic management accounting in practice.The main contribution and defect of this paper:The main contribution of this paper is:the research has a targeted content.Although the research literature on strategic management accounting is more and more reference to foreign literature refers to the commercial banks,less the application of strategic management accounting point of view of China's national conditions listed on the state-controlled commercial banks.Secondly,a number of practical strategic management accounting methods,illustrated on the case analysis,can be and so on to other state-owned banks,provide a reference for the strategic management accounting in the state-owned banks.Inadequacies of this article:This article topics practical strategic management accounting method is difficult to go into detail,such as the Balanced Scorecard can only provide the framework to analyze and solve problems of qualitative analysis,quantitative performance evaluation to determine the target difficult,can auxiliary benchmarking method,and so on with.Recommended that the subject of long-term study.