Study On The Application Of TCM Principle Theory On Domestic Commercial Banks

The TCM ( Total Cost Management) principle is based on the Activity-Based Cost Management, which transfer the cost management emphasis from materialized cost calculate to dynamic tracking of worthiness increment. It is the demand of modern economy development. Banking had been compared to the dieing dinosaur, but its development seems more and more the characters of globally, freely and network likes. Banking is growing lively. The great change of banking influence the rules of its cost movement, and now the banks in china are going through great reform. So it is hard time to import TCM and healthy management mechanism.After going deep into the theory of TCM, this dissertation follows the idea of from normal to special. It research new content and characters of TCM in banking, and try to conclude the exercise of TCM, which carry out in domestic banks. It selects China Commercial & Industrial bank and bank A as examples, and points out the limitation of TCM reform in domestic banks.The conclusions and innovations of this dissertation include as following: It indicates the influence of organize structure, and try to reform it to high efficiency and low cost. It figures out the methods of account the cost in non-standardization productions. It researches different cost components due to different cost drivers. Finally it points out the Risk-cost management problem in TCM practice.