【作者】 刘建忠；

【导师】 周雒维； 赵骅； 袁明杰；

【作者基本信息】 重庆大学 ， 工业工程， 2005， 硕士

【摘要】 世界经济的市场化、全球化和虚拟化大势,加快了金融创新,激化了金融竞争,催化了商业银行发展模式的转变。运用国际标准化技术,实施全面成本管理是商业银行面对中国加入世界贸易组织给中国银行业带来的机遇与挑战而做出的重大战略决策,是对银行业传统经营管理方式的历史性改革。在商业银行强调“综合效益最大化”和“客户价值最大化”的今天,以往的成本管理模式已越来越不适应当前银行改革与发展的需要。忽视客户、作业和产品成本,机构网点过于密集,管理层次过于稠密,业务流程过于繁琐等问题,使得商业银行实施全面成本管理刻不容缓。本文以重庆农信联社的全面成本管理作为研究对象。首先分析了我国商业银行成本管理的历史与现状,介绍了西方商业银行的成本管理。其次,分析了全面成本管理的基础理论。然后,介绍了重庆市农村信用合作联社(简称重庆农信联社)的基本情况,并且立足于以往的中外文献,结合本人的长期工作和研究经验,用全面成本管理的基本理论,对重庆农信联社的经营环境进行分析,成本管理的现状进行诊断。重庆农信联社成本管理目前存在的主要问题是成本管理水平低,缺乏全面成本管理理念和方法, 内部人控制形象突出, 缺乏有效监督, 成本信息不全和不对称等。接着,研究重庆农信社的全面成本管理系统。研究了分权体制、客户导向的经营体制和以客户为中心的综合经营方式对重庆农信联社全面成本管理的影响;根据各分社的具体经营和成本管理情况提出了适用的全面成本管理模式;分析了重庆农信联社需要建立的全面成本管理运行机制和成本管理信息系统。最后,提出重庆农信联社实施全面成本管理的目标,即促进整体成本的持续改善,形成纵横贯穿全信用社各部门的全员式的“组织化成本意识”和具有长期发展观的“战略性成本意识”,降低全社运营成本,提高经营效益。针对在实施全面成本管理中存在的传统体制阻力和技术阻力,提出实施全面成本管理的具体措施。本文的研究对重庆农信联社的全面成本管理改革具有重要的指导意义。更多还原

【Abstract】 The marketization, globalization and virtual finance trend of the international economy accelerates the financial innovation, sharpens the financial competition, and catalyses the transition of the development model of the commercial banks. The implement of the international standardized technology and TCM is the great strategic decision-making when Chinese commercial banks are up against the opportunity and challenge that China’s admission to WTO brings to the Chinese banking. It is the historical reform in the traditional form of operation and administration of the Chinese banking. Today,Chinese commercial banks emphasize the " the comprehensive benefit is maximized" and "the customer’s value is maximized". The cost management mode in the past has not already met the needs of reform and development of Chinese commercial banks at present more and more. The problems make the TCM implement of Chinese commercial banks become very urgent that are ignoring the customer, activity and product cost, the too intensive organization sites, the too dense administrative levels, the too overloaded activity flows,etc.. The research object of this paper is the TCM of Chongqing Rural Credit Cooperation. It analyses the history and current situation of the cost management of the commercial bank of our country at first and recommends the cost management of the western commercial bank. Secondly, it analyses the basic theory of TCM. Then it introduces the basic situation of Chongqing Rural Credit Cooperation, and analyses the management environment and the cost management base on the past Chinese and foreign documents, myself working and studying experiences for a long time, and the basic theories of TCM. The current problems are that the present cost management level is low, there is lack of the TCM idea and method, effective supervision, and there is the outstanding “inside people control”phenomenon and the incomplete and asymmetric cost information, etc.. Then, the paper studies the TCM systems of Chongqing Rural Credit Cooperation. It studies the fraction system, the management system and the comprehensive operation type regarding customer as the center, and their influence on TCM. It puts forward the suitable TCM mode according to the cost administrative situation of every branch. It analyses the operating mechanism and the management information system of TCM. Finally, It puts forward the goal of implementing TCM of the Chongqing Rural Credit Cooperation that is to promote the lasting improvement of the whole cost, form the "organization cost consciousness" of the whole departments and the "strategic cost consciousness", reduce the whole operation cost, and raise the management benefit. To the traditional system obstruction and technological obstruction existing in implementing TCM, the paper puts forward the TCM measures. The research of TCM has important directive significance to the cost management reform of Chongqing Rural Credit Cooperation.更多还原