Management Accounting in Commercial Bank of _3320 -

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Management Accounting in Commercial Bank of

Department of commercial bank management of the overall budget is the accounting center owned by the bank all the assets, liabilities and reported to the decision makers approved the preparation of future revenues and expenditures and the effectiveness of a certain period of detailed plans. Overall budget, profit as the ultimate goal. And to determine the target profit down as a precondition for the preparation of the overall budget. On the basis of a comprehensive budget. According to the scope of responsibility of each business department budget preparation,[link widoczny dla zalogowanych], so that business activities are carried out according to the intended target. (C 1,[link widoczny dla zalogowanych], to establish clear responsibilities of management accounting in performance evaluation system by the various departments within commercial banks, which bear the financial responsibility. Divided into several different kinds and levels of responsibility centers, and their division is responsible for the planning of economic activity, accounting , control and assessment. responsibility for accounting purposes, is to regulate through the division of responsibilities within the management unit, is conducive to implementing the responsibility system for banks, bank branches will help to ensure business objectives and the consistency of the Bank. to establish responsibility for the accounting system should include: First set of responsibility centers. clearly the scope of responsibilities and rights. According to the operating characteristics of commercial banks can be divided into the following three features department of the responsibility center: 1. the finance department, human resources, risk management, The internal audit department and other functional departments as the main cost center, specializing in bank integrated, global functions to play and cost savings. 2. to business, retail business as the main profit center, responsible for corporate clients, individual customers and the expansion of service and maintain old customers and attract new customers directly to the banks made record profits of 26 3.. to the investment branch of the main center of the scope of the authority responsible for marketing a particular area of service and maintain old customers and attract new customers, to create profits for the bank; second responsibility of the budget preparation,[link widoczny dla zalogowanych], a clear responsibility objectives. responsibility goal of responsibility centers should be completed in a period of time is the task of the Bank as part of the overall business objectives. in accordance with the responsibility center to implement the overall business objectives, doing business as activities, evaluation of work based on the basic standards and to ensure the smooth realization of the overall business objectives; third is to establish feedback mechanisms to ensure the timely control. the responsibility for implementation of the budget process, budget responsibility should be to establish a feedback system to track implementation , insisted on absolute and relative indicators of indicators and use, timing control and keep control of the principle of integrating and timely feedback to give the necessary control operations; Fourth, the implementation of performance appraisal, so Jiangyoufalie. According responsibility objectives and assessment criteria Regular appraisal of the responsibility center's work performance, and with the distribution of income, benefits,[link widoczny dla zalogowanych], promotion ranks linked to the implementation of scientific and reasonable reward and punishment to encourage advanced and spur lagging behind. Third, commercial banks, the main path of the implementation of management accounting basic ideas: to responsibility accounting as a breakthrough, the Bank initially established accounting system, full implementation of the departmental budget management; the responsibility of accounting for the support. strengthened the analysis of disaggregated data on costs and utilization. initially erected in the main responsibility covers most of the standard cost system; the basic indicators of business operations for the object, to build the predictive analysis, decision analysis, cost control analysis of the composition analysis of decision-making control system; the overall budget integration and comprehensive business plan, establish and improve the appraisal system and incentive mechanism, and gradually establish from the standard cost accounting and responsibility based on a system to analyze the predictive control system as a means to evaluate the performance of system for security and a more scientific and reasonable evaluation of business performance management responsibilities of the main accounting system. to the full implementation of management accounting, the current cases must concentrate on the following aspects: First, a good grasp of the decomposition of the work of operating expenses. compaction accounting basis. Cost accounting is the basis of management accounting, and indirect costs of decomposition is one of the difficulties which must be the standard. detailed work; the second is to strengthen the use of cost breakdown analysis of the results, the main responsibility of establishing the standard cost system to the system based on information provided by surveys, screening, analysis to identify the main responsibility for internal expenses law, has gradually set up most of the responsibility of the principal of the standard cost system, and as a basis for resource allocation; third is the full implementation of responsibility accounting, strengthening the binding effect of the department budget. practice department budget should be linked with the resource allocation mechanism around the responsibility of budget accounting, control, evaluation and reward and punishment, and gradually build from the accounting system, training of all branches, departments, staff awareness and responsibility of the main cost - benefit concepts; Fourth, establish a project decision-making mechanism,[link widoczny dla zalogowanych], the implementation of project decision-making question accountability. as soon as possible input-output analysis model specification. establish and improve project decision-making tracking mechanism.. �� Author: �� Yanbian University of Economics and Management Editor: Jiao Yan D (2005 1O Years period) sufficient financial mysterious stone tablet

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