西部商业银行固定资产成本管理的实践与改进

通过分析商业银行固定资产成本管理中存在的问题，分析缺陷产生的原因，并借助实践活动来论证全面成本管理在优化企业财务资源配置和创造企业价值方面的先进作用。论文选取了商业银行固定资产管理这一微观视角，介绍了全面成本管理的方法论和问题解决的途径，并选取了部分实践案例，解答现实问题，指出改进了方向。

The Practice and Improvement of Fixed Assets Cost Management of Western Commercial Banks

Through analyzing the problems and reasons of fixed assets cost management of the enterprises, the author put forward the active role of allocating financial resource and creating earnings by total cost management. The paper introduces theory and solution of total cost management through the microangle of fixed assets management. After selecting some practical cases, and solving practical problems, the paper points out the directions of improvement.