Research On The Construction Of Full Cost Management System For Z Branch Of Z Commercial Bank

Commercial Banks emerged from the water trading capital of Italy in the 13 th century,and a large number of businessmen from different countries were trading and trading."Banca" came into being.With frequent trade activities and grow,",Banca " from a pure exchange evolved into the set,deposits,loans,settlement as one of the early banking sector,but in the true sense,the competitive of commercial bank is formed with the development of market economy.With the tide of economic globalization,the international financial environment is complex and changeable,and the domestic market competition is increasingly fierce.In recent years,China's financial market increasingly open,capital strength,advanced management experience,business level of foreign Banks influx,and because the country's support for local financial institutions and encouragement,all kinds of regional commercial Banks and rural Banks have also set up.At the same time,financial system reform and financial innovation accelerated the growth of Internet finance,and the new financial services represented by alipay greatly impacted the traditional banking market.When the profit space gradually narrowing,development business has at all cost can't satisfy the current situation,in addition to seek more opportunities,commercial Banks should also have a further exploration on the internal management and ascend.Cost management has always been a core problem of commercial Banks,set up effective cost management system,can not only contribute to increase profits,but also allows commercial Banks to get cost advantage in the competition.Therefore,according to the advanced total cost management theory,it is of great significance to build up the total cost management system to improve the cost management efficiency of commercial Banks and create economic value.This paper takes Z commercial bank as the case study and discusses the application of total cost management theory.First of all,in the first part expounds the research background of the age of this proposition and theory meaning and realistic meaning,on the external political environment and economic environment have a certain understanding,moreover is shown on the methods used by the research and instructions,to the entire article has a preliminary research framework of positioning.Second of all,the cost and illustrates the related concepts of commercial bank cost,full cost management theory system in several large important theory to comb,for the full cost of commercial Banks as a whole theory application research of management theory.Third,in the reality of the Z commercial bank branch and data,on the basis of analysis of the bank's cost management present situation and existing problems,for below application of total cost management theory to research the facts.Fourth,build the Z commercial bank branch of total cost management system,from the cost budget to cost accounting,and then to cost management of the inspection,mainly through the construction of information system and improve and personnel training of manpower and material resources,financial aspects,such as security and strengthen,to comprehensive budget accounting system,reconstructing,whole process cost control,cost management performance evaluation as the support,created from the budget management to the performance evaluation of a set of full cost management mode.Through to Z commercial bank,a branch of the whole cost management application research,we can see the whole cost management on the cost management can not only improve the efficiency of management and economic benefit,also provide necessary for operation and management decision basis,as well to achieve the goal of management of power,but also can make us more targeted to tap and maintain customer,to promote the healthy development of the business,enhance core competitiveness.