Shenyang Branch Of China Merchants Bank Product Costing Processes' Structure And Application

Nowadays, the accounting system in commercial banks is imperfect, which results in imprecise of the financial product cost calculating as well as the cost localization and the market decision-making fault. All of those restrict the bank competitive ability and health development. The prominent problem in the cost accounting system is the unreasonable product cost calculating flow. The new cost accounting concept and cost allocation way is brought in for the commercial banks with the ICC system. This thesis aims at solving the unreasonable bank product cost calculating flow. The present calculating flow system has already been derailed with the fast development of the commercial banks and it is no longer suitable for the present cost accounting system. These problems lead to the increase of bank cost, deformity of cost information and reduction in profit. According to the advanced concept of the cost calculating flow system, the existed problem in cost calculating flow system of the commercial banks can be resolved.The thesis analyzes the existed problems of the cost calculating flow of China Merchants Bank Shenyang Branch (hereinafter called CMBSY), points out the necessity of calculating flow transformation, chooses ICCF as integrated cost calculating flow after comparison, and proves the completeness and advance with the real example, finally, summarizes the application environment of this flow.The first chapter of this thesis is an introduction, which illustrates the select topic background, research methods, research content and significance. The second chapter mainly summarizes related theory and knowledge which relates to ICCF commercial banks product cost calculating flow. The third chapter analyzes the exiting problems of product cost calculation flow of CMBSY, while the forth chapter continues the discussion of cost transformation necessity, and sets up the system of the product cost calculation flow of CMBSY through comparing the cost of operation law flow and integrated cost calculating flow (ICCF). The fifth chapter applies the ICCF in real environment to prove its superiority. The sixth chapter analyzes the ICCF application environment of CMBSY product cost calculation.