Analysis On The Contribution Degree Of Customers In Commercial Banks

As the further integration of the global economic market and the opening of Chinese financial market to foreign investors, Chinese banking industry is to be in the face of the competition of both domestic and abroad markets simultaneously. In order to adapt the fierce competition, solely state-owned commercial banks quicken the pace of commercialization and change their management philosophy from bank-centered management to Customer-Centered management one after another. However, the pattern for financial accounting which shaped through a long period of time and is based on institution accounting, can not evaluate the contribution of customers to banks, can not supply the management with the accounting information concerned about, which restricts the scientificalness of decision-making and depth of management to a certain extent. Built on the exploration and practice of performance review of commercial banks, the research takes the theories of Activity-Based Costing, Internal Transfer Pricing and Economic Value Added as the theoretical foundation, develops the general thinking and methodology for analyzing the degree of customer contribution to commercial banks and sets up a model for this, using it as the important basis for commercial bank customer marketing and operating decision-making.The core problem in analyzing the degree of customer contribution is how to share reasonably the cost accrued in a bank to specific customers. This research develops the general thinking for setting up the model to analyze the customer value of commercial banks: associating several accounts to which a customer belongs through customer multi-dimension coding; completing the data abstracting and processing from core bank systems to management information system; building up a system for analyzing and evaluating customer performance that takes internal capital transfer pricing, operating cost sharing and venture capital cost sharing as its main content and bases itself upon product accounting; and on the basis of this system develops a value creating analyzing report of institution, speciality,customer, product and client manager.This research, from the perspective of degree of customer contribution analysis, by practically applying the Agriculture Bank of China-Fujian Branch customer value analysis system, backs up the practical application and extension prospect of management accounting methodology and architecture in commercial banks.