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关于商业银行管理会计的若干研究
Some Research on Management Accounting of Commercial Bank
【摘要】 商业银行经营管理离不开管理会计 ,正确认识计划、组织、控制和评价四项基本职能 ,全面实施责任会计制度、预算管理、量—本—利分析 ,解决好施行过程中出现的问题 ,是商业银行管理会计成功的关键。
【Abstract】 This paper discusses the importance of management accounting to a commercial bank.It is very crucial to understand the basic function of planning,organizing,controlling and evaluating of management accounting correctly and to implement system of budget management,duty accounting and cost-volume-profit analysis overall and to solve the problem caused in the course of executing management accounting.
- 【文献出处】 价值工程 ,Value Engineering , 编辑部邮箱 ,2002年01期
- 【分类号】F830.42
- 【被引频次】1
- 【下载频次】109