Research On The Application Of Management Accounting In Commercial Bank

The banking will be confronted with especially fierce market competition with the fact that our country joins WTO. The commercial bank should be prepared for a challenge in many aspects, while strengthening the internal management is an extremely important aspect in the homeland. A few big state-owned commercial banks have made a lot of beneficial exploration over the past few years, applying management accounting, building bank management accounting system, and reinforcing inside administration and strategic management, and have got a little achievements. But, the internal commercial bank is only at the start stage in applying management accounting, and lacks a quite complete method system; so many contents also wait for the research and the improvement. This article has done some research on the application of management accounting in the internal commercial bank, to expect to be able to have certain help to practice job.This article begins with the concept of management accounting, bank management accounting characteristic, the present situation and the primary coverage frame ,and introduces the related fundamental methods of bank management accounting , such as cost state analysis, cost quantity and profit analysis, marginal analysis and so on, then elaborates separately the application of traditional management accounting ---decision-making accounting, controls and carries out accounting in commercial bank .This part is the full article key point. In application of decision-making accounting in commercial bank the profitability analysis and project investment analysis two aspects are elaborated in detail. In application of controls and carries out accounting in commercial bank, the author gives detailed elaboration to controls to bank goods in stock and cost, bank responsibility accounting and so on, draws the outline of the management accounting's main application in commercial bank in the short-term future, and expects to be able to give the internal commercial bank' practice a few trains of thought.This article attempts to have innovations in the bank inventory management analysis, the bank ABC method demonstration analysis, the bank capital in cash assignment management analysis and the balanced scorecard application in bank achievements inspection .This article makes every effort to unify the reality of internal bank, and discusses the train of thought of innovative internal management in commercial bank from management accounting angle , in order to enhance the management level and the competitive power of Chinese commercial bank.