商业银行推行成本管理会计的思考

我国商业银行对成本管理会计不够重视,信息系统基础薄弱,成本资料欠缺,高素质的成本管理会计人才稀缺,内部资金的转移价格难以确定,业绩评价体系的合理性与有效性难以平衡。商业银行要推行成本管理会计就要提高各商业银行职工对成本管理会计重要性和复杂性的认识;尽快建立专门的组织机构,着力培养或引进高素质的专门人才,制定或完善规章制度;实行全面成本管理,实现分部门、分产品、分客户的管理;运用计算机技术,实现业务流程再造;强化利率——产品定价机制,合理确定内部资金转移价格;提高数据质量,建立和完善相关信息系统。

Thoughts on Cost Management Accounting By Commercial Banks

Our commercial banks are impaired by inadequate attention to cost management accounting, weak information system base, lack of cost data, shortage of high-caliber cost management accountants and difficulty in pricing internal capital transfer and achieving a balance between appropriateness and effectiveness of performance assessment. To implement cost management accounting, commercial banks should help their staff to heighten their awareness of the importance and complicatedness of this concept; loss no time in setting up a special organization, make a point of training or introducing qualified professionals, formulate or improve various rules and regulations; exercise general cost management by departments, products and customers; use computer technology to reengineer business flow; strengthen the pricing mechanism of interest rate-product, properly price internal capital transfer, improve data quality and establish/perfect relevant information system.