Research On The Application Of Activity Cost Management In JS Bank

After China's entry into WTO,the development of financial market,foreign banks have entered the domestic financial market,commercial banks have encountered the challenges of the former.js bank,as one of the four commercial banks in China,wants to be based on the fierce market competition,the enhancement of core competitiveness is very important.the improvement of core competitiveness is not only in product,marketing and service,but also the internal cost management is very important.Js bank involves the cost items,product service more,the indirect cost is higher,and the traditional cost management mode has been difficult to meet the management requirements of the js bank,unable to adapt to the current market demand and the competition.Facing the fierce domestic and foreign competition and the changing market demand,js bank must be required to carry out the reform and innovation of its own cost management mode.Although in 2007,the ten cities commercial banks incorporated js bank,the management concept and management mechanism have improved greatly,put forward some advanced ideas and advanced methods,and have made a series of adjustments and reforms in cost management and cost control,but still remain in the stage of theoretical understanding and theoretical research,the application practice is not enough,some of them are put into practice,but the cost management mode does not jump out of accounting as the dominant cost management framework,and the cost management still stays in the narrow,passive pattern,which has not yet effectively used the method and technology of management accounting At present,how to reform and innovate its own management mechanism,how to establish a complete,scientific and efficient cost management system is the urgent and urgent problem for js bank.Based on the cost management theory,this paper analyzes the current situation of cost management of js bank,analyzes the problems and defects of its cost management,further designs and implements the cost accounting framework based on activity-based costing,and carries out in-depth analysis.On the one hand,for js bank cost management to carry on targeted reform and improvement,further improve the operation capacity and comprehensive competitiveness of js bank;On the other hand,it provides the theoretical basis and decision-making reference for the implementation of the cost management of urban commercial banks in China,and provides some ideas and suggestions to promote the reform of urban commercial banks and strengthen cost management in China.