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essay代写-Cost management of commercial Banks

2019-07-10 | 来源:51due教员组 | 类别:Essay代写范文

本篇essay代写- Cost management of commercial Banks讨论了商业银行的成本管理。商业银行的总体经营目标是提高经营效益,实现银行价值增值。为此,商业银行应当加强成本管理,加快组织结构调整,明确成本责任中心,进行精细化的成本分摊,重视对成本管理的考核与评价,完善成本管理信息系统。通过优良的成本管理体系,引导产品和技术创新,优化资源配置,改善经营决策,增强市场议价能力,培育和增强银行核心竞争力,以促进银行价值提升。本篇essay代写51due代写平台整理,供大家参考阅读。

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The pursuit of refined cost management and continuous growth of value has become an urgent demand of commercial Banks, and the value creation role of cost management has become more important and prominent. Effective cost management can provide multi-dimensional and refined cost analysis information, such as sub-organization, sub-line, sub-customer, sub-product, and sub-channel, for all kinds of decisions, and truly play a supporting role in the competition of commercial Banks.

At present, some commercial Banks use the liability cost method when assessing branches and branches, and the downward apportionment of costs to the superior units is not included in the assessment scope. In this way, when the profits of the whole bank are summarized, it is easy to create the illusion of inflated profits. If to divide the higher unit costs and indirect costs to the branches and into the inspection scope, it is necessary to improve the calculation accuracy, this will make it easier for assessment is accepted, when examination by examination unit can take orally, the assessment results of credible degree is higher, the improvement of examination impartiality and seriousness.

If the assessment is extended to the full cost range, the cost efficiency will be improved. Under the original liability cost assessment method, the responsibility center is only responsible for its own direct cost accounting or part of the costs that can be directly allocated. After the change to full cost, a part of the cost is initiated by the responsibility center in the middle and background, but borne by other departments. In this way, the department that initiated the cost will evaluate the rationality and use effect of the cost more comprehensively when budgeting, so as to improve the utilization efficiency of resources.

When analyzing the profitability of products, Banks often need to know what the bottom cost limit is and how the profitability of products is, so as to realize the classification management of products and determine what products to vigorously develop. For unprofitable products, they need to consider how to exit. In addition, scientific and accurate cost division, also plays an important role in the pricing of new products. Product accounting is not accurate, do not know the specific cost of the product, blind pricing, or the price will be too high, making the product in price competitiveness; Either the product is priced too low to generate a profit after launch, wasting valuable capital and potentially causing losses.

When we evaluate the performance of business lines or institutions, the results may be different if different evaluation caliber is used. For example, for some business lines or institutions with good business performance, they often have a large business scale and a large amount of operating income, and may achieve good evaluation results in the assessment. But if you take into account the resources they consume directly, and the headquarters resources they consume indirectly, you may come to a very different conclusion. This also reminds us that in the performance evaluation of Banks, we should make a comprehensive evaluation of business units and business lines based on the principle of matching revenue and cost, so as to get a scientific and reasonable assessment result, which is more conducive to the improvement of the overall value of Banks.

For a long time, the organizational structure of commercial Banks in China has been a general - branch - branch structure. In recent years, with further speed up the pace of comprehensive management, banking product innovation, channel is becoming more and more rich, more diversified, cost accounting from the single to multidimensional, at the same time also need to further improve the cost of the collection and allocation of the elaborating management level, in order to realize the product manager, clients, customers, channels, department and so on multi-dimensional contribution to the performance of the measurement and calculation, evaluation for decision making, resource allocation, provides the omni-directional and three-dimensional data to support.

With the reform of bank organizational structure, commercial Banks have basically formed the management mode with customers and products as the core, and some large Banks have carried out the reform of business system. However, at present, most commercial Banks can be basically accurate in the cost accounting of branches and branches in the institutional dimension. For the cost of line, product and customer dimension, the distribution of accuracy is greatly reduced, sometimes even far from the actual situation or completely opposite. This is obviously not conducive to the value management of modern commercial Banks, nor does it adapt to the current organizational structure of divisional system, so the support for product pricing and business decisions is very limited.

Most of the evaluation system of commercial Banks at present, whether it is a key performance index evaluation and the balanced scorecard assessment, for the attention of the cost management level is low, some even are not separate cost assessment, or evaluation of link degree is low, the business unit in the examination only reflects the achievement of profit, and ignore the cost. At the same time, the assessment usually starts from the perspective of business volume and profit scale. For example, for some business lines or institutions with good business performance, they often have a large business scale and a large amount of operating income, and may obtain good evaluation results in the assessment. But if you take into account the resources they consume directly, and the headquarters resources they consume indirectly, you may come to a very different conclusion. In addition, in the assessment of incremental indicators, if only the newly added asset size, number of electronic products customers and other indicators are concerned, and there is no cost related to the assessment, the business department will only focus on the completion of the current task indicators, and ignore the relevant costs. Sometimes, in order to meet the current target, the related expenses may be reflected in the following year. For example, in order to achieve the target of asset size in the current period, the lending department only pays attention to quantity and ignores the examination of risks, which leads to a substantial increase in risk loss cost in the next year or later, which is not conducive to the long-term value appreciation of Banks.

The construction of information system is backward. The cost management system will be applied to the budget management system, financial accounting system, core business system, other peripheral business system, etc., which has strong comprehensive requirements for the system. Some commercial Banks in the cost analysis, analysis of institutions and business line can do basic accurately, but to products, customers, or even account and transaction level of cost analysis is a big discount, don't even have to lines of business, the customer's ability to make a comprehensive analysis, the cost of greatly limit the ability of the product and market decisions. The problems existing in the information system related to cost management are highlighted in the following aspects: the basic information is not perfect; Basic data quality is not high, dimension is not detailed enough, data standard and caliber are not unified; The cost management information system and other business systems are not fully connected, and the data interaction is poor. When market positioning and product pricing need to analyze business lines and product information, the data support is not in place; Or although some basic statistics can be carried out, it is far from meeting the requirements of business analysis and supporting decision-making.

Activity-based costing is a method of cost accounting and management, which is more accurate than traditional costing methods. According to the concept of activity-based costing, a bank's business activities are composed of a series of interrelated activities. At the same time, banking services are also provided through a combination of different jobs, the result of consuming jobs. In the calculation of service cost, firstly, the cost is collected according to each activity in the service process and the activity cost is calculated. Then, according to the relationship between each activity cost and the cost object, assign the activity to the cost object, and finally complete the cost calculation process.

Traditional cost accounting and analysis are often based on the institution, which makes it difficult to accurately analyze customers and products. Through the reform of enterprise system, the responsibility center is set for the department and business line, the management is customer-oriented and product-oriented, and the accuracy of cost allocation is improved through the appropriate allocation factor, the cost of products and even customers can be clearly accounted, and then the cost analysis of products and customers can be carried out. Through the analysis of cost data, we can understand the cost advantages and disadvantages of the bank, determine the key assessment aspects, guide the resource allocation of the whole bank, provide more resources for high-quality customers and products with competitive advantages, and provide more effective marketing support, so as to make the cost management truly create value for the bank.

We will increase input in information systems. Comprehensive cost management involves multiple business systems, including core business systems and peripheral business systems, as well as collection and processing of financial data and non-financial data. Only when the data of cost information contains the data of all business systems can it provide effective information for product pricing and business decisions. Information system construction is a top-down project, senior leaders should fully realize the importance of information construction. At the same time, information construction is a long-term process, which cannot be achieved overnight. In the process of information construction, it is necessary to constantly correct, find problems, solve problems, and so on, and finally improve the quality of data. The improvement of the information system requires the participation of all staff, unified standards in the input of source data, and data quality from the source. At the same time, the statistical caliber should be unified among different systems, the data attributes between each system should be consistent, and the data should be detailed enough.

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