國有商業(yè)銀行實(shí)施全面成本管理研究.pdf

1、授予單位代碼學(xué)號或申請?zhí)柮芗夃嵵荽髮W(xué)碩士學(xué)位論文論文題目：作者姓名：學(xué)科門類：專業(yè)名稱：導(dǎo)師姓名、職稱：國有商業(yè)銀行實(shí)施全面成本管理研究尹曉陽管理學(xué)工商管理碩士蔡玉平教授二00五年五月AbstractThispresentpaperanalyzesandstudieswhyandhowtoimplementTCM(totalcostmanagement1instate—ownedcommercialbanksunderthecondit

2、ionoi、marketizationofinterestrate，viciousnessofinterbankcompetition，speedupoftransformationofstateownedcommercialbanksintojoint—stockentities1TheconceptofTCMTCM，establishedinyearof2000，integratecontemporarymanagementacco

3、unting、ⅣiⅡlcontemporarycommercialbank’soperationmanagementTCMprioritiestheLiabilityaccounting，andcanadjustthecostorchoiceopportunitycostofeverylevel，department，stationinbanksoperationmanagementItpromotetherea／izationofth

4、e‘threetransformations”The‘threetransformations’’areastbllows：transformthemanagementofsoledepartmenttocommonmanagementofthewholebank，transformthecostmanagementinnarrowsensetooneinbroadsense，transformmanagementex—posttoon

5、eoftotalprocessmanagement2ThepracticeofcostmanagementinoverseascommercialbanksCostmanagementofoverseascommercialbankskeepaheadofourstate—ownedcommercialbanksTheprioritiesofcostmanagementofoverseascommercialbanksareasfoll

6、ows：clearideaaboutcostmanagement，broadcontentincostmanagement，perfectliabilityaccountingsystemandbudgetsystem，finecostmanagement，utilizingcomputerwidelyincostmanagementetcIthelpgreatlytopromotethecompetenceofoverseascomm

7、ercialbanksThepracticeofcostmanagementinoverseascommercialbanksareaboutthesamewithTCMWeshouldstudyit3ThebackgroundandfunctionofimplementationofTCMCostmanagementisoneofweaknesstacheinstate—ownedcommercialbanks’operationma

8、nagement，whichimpactstronglythestepofrebuildingstate—ownedcommercialbanksandpromotingstructureofcorporategovernanceItisembodimentofactualityofcostmanagementinstateownedcommercialbankswhicharenarrow，roll到llness，rigidityse

9、parate，singleness，expostandsoonNowsomenewproblems，suchasmarketizationofinterestrateandselfpricingoffinancialproductionetc，challengegrimlyourstateownedcommercialbanksinCOStmanagementWeshouldsteadilyimplementTCMinstate—own