| 国有商业银行应用管理会计的思考 |
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| 引用本文： | 王秀清,闫文清.国有商业银行应用管理会计的思考[J].中国林业经济,2012(4):37-39. |
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| 作者姓名： | 王秀清 闫文清 |
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| 作者单位： | 1. 扎兰屯林业学校,内蒙古扎兰屯162650
2. 准格尔旗林业局,内蒙古准格尔旗162600 |
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| 摘 要： | 从商业银行应用管理会计对加强内部经营管理,实现国有商业银行转轨,提高经营管理水平的重要意义谈起,简述了国有商业银行应用管理会计通过成本习性分析,可以有效地调节和控制变动成本总额,并通过决策者行之有效地控制固定成本总额。在国有商业银行全面成本管理过程中应用本量利分析方法,研究资金成本与业务量的关系,增加国有商业银行的利润,提高商业银行的经济效益。
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| 关 键 词： | 商业银行 本量利分析 管理会计 |
Thinking on the Application of Management Accounting in State-owned Commercial Banks |
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| WANG Xiu-qing,YAN Wen-qing.Thinking on the Application of Management Accounting in State-owned Commercial Banks[J].China Forestry Economy,2012(4):37-39. |
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| Authors: | WANG Xiu-qing YAN Wen-qing |
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| Institution: | 1.Zhalan Forestry School,Zhalan Inner Mongolia,162650,China;2.Zhungeerqi Forestry Bureau,Zhungeerqi Inner Mongolia 162600,China) |
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| Abstract: | The article starts with the important significance of the application of management accounting,as to strengthen internal management,realize the commercial bank transition,improve the management level.By implicating management accounting,state-owned commercial banks can effectively adjust and control the total amount of the variable cost and control the total amount of fixed cost through the decision makers.State-owned commercial banks should use CVP analysis method in the process of comprehensive cost management,analysis the relationship between the cost of capital and the business,increase the state-owned commercial banks’ profits and improve the economic benefits of commercial banks. |
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| Keywords: | commercial banks CVP analysis method management accounting |
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