Icbc Laiwu Branch Of The Cost Center System

Though analyzing the current cost management of LaiWu ICBC, The author of this thesis think that Laiwu ICBC should reform the current cost management system. Therefore, according the actual situation of and the connected theories of management accounting, LaiWu ICBC should build itself cost center. At the same time, because of the faults of the current liability center, referring other theories of cost management, The cost center of LaiWu ICBC check and control not only responsibility cost but also responsibility profit. All of these need make perfect internal transfer price and cost authentication system. Otherwise, in order to control check and analyze the cost, the cost center ought to have adapting itself accounting system, and should make responsibility cost responsibility index responsibility profit. The new accounting management mode proposed by the author is to reform the current accounting management system, as to build cost center management system, make it more scientific, more rational, more efficient. The mode will also offer a reference for other banks.