Apply Management Accountanting To Banks

A-bank is facing the historitic opportunity and strategical transformation. And the most important task in this period is to strengthen the innovation of interior management. The experiences of excellent banks tell us that the effective way to strengthen the interior management is to make its consummate system of Management Accountanting. The author did a lot of research in order to get the experience of excellent foreign banks so as to help the domestic banks to set up their system of Management Accountanting. Firstly, on the basis of collecting data and successful case about the system of Management Accountanting of the foreign banks, the author analyzed the necessary conditions on technology and management to set up the system of Management Accountanting. Then the author acquainted the applied actuality of Management Accountanting especially the Profit Management to domestic banks. And consider introduce of the designers, the author analyzed function, affection, advantage and problems of the Profit Management System. At last, the author introduced the conception of Profit Management of Product(PMP), and designed a complete project for A-bank which included Profit Budget of Product, Profit Account of Product, Profit Asset of Product and Profit Management of Department.In order to validate the feasibility of the project, the author made a lot of demonstration analysis on the Profit Analysis of Product, Profit Budget of Product and Profit Budget of Department, which are the most important parts of the project. And the research showed that the project was feasible perfectly, and new project can not only shortenthe chain of the internal Value Management but also heighten the Core Competition of the bank comparing with the old method. The dissertation is divided into four parts:The first one introduced the theories of profit management of Management Accountant ing, which included Cost Behavior, Responsibility Accountanting, Total Budget and Value Chain Management. Then it put forward the conception and content of Profit Management and analyzed its actuality and function in bank industry.The second one made the strategically analysis (SWOT) on the basis of deep analysis about the actuality of A-bank, studied the policy to reply the historitic opportunity and unprecedented survival challengement, introduced and demonstrated the important meaning and function about actualizing the Total Profit Management and PMP.The third one made the criteria analysis on A-bank' s actualizing the PMP. It focused on how to design the PMP to suit the bank' s actuality, which involved the new report forms about Management Accountanting of Product, project about Profit Analysis of Product, model about Profit Budget of Product and project about Profit Assess of Department, etc.The fourth one validated some important projects about the A-bank' s PMP. It made the demonstration analysis on the Profit Analysis of Product, Profit Budget of Product and Profit Budget of Department, which are the most important parts of PMP, combining the ready data , so as to assess and validate the feasibility of the conclusion of the criteria analysis.The fifth one summarized the PMP, and pointed out the innovation, characteristic and shortcoming of the dissertation.