Research On The Construction Of Full Cost Management System Of A Securities Company Limited

With the development of China’s securities market gradually mature and perfect, the financial support media deepening, interest rate marketization and the securities industry continue to promote prudent supervision strengthened continuously, to form the external environment, more and more sustained increase pressure on the securities company operation mode. The traditional extensive type development model has come to an end. In the new situation, the domestic securities companies to realize the sustained and healthy development, we must get rid of the past "scale plot" and "speed prefer", take the road of development of the connotative and intensive, establishes take the customer as the center, product oriented management mode. In view of this, the modern management accounting Hengtai securities companies rely on the system, by raising meticulous management level of banks, building total cost management system, which has an important significance for the development of modern cost management of securities companies.Papers from the cost budget system, full cost accounting system, the full cost of A securities company performance evaluation system research full cost management implementation frameworks, by designing the internal funds transfer pricing scheme, to carry out the risk cost and the indirect cost allocation, gradually build A securities company full cost management system. Full text is divided into six chapters: the first chapter mainly analyzes the securities company’s total cost management research background and significance, the study of the whole cost management at home and abroad present situation and the development of the whole cost management have a comprehensive understanding and grasp, expounds the research methods and contents of the thesis; The second chapter, based on the principal-agent theory, strategic management theory, operation cost theory basis, through the elaboration of the whole cost management related concepts and content, and generalizes the cost management process of the securities company, to study the theoretical basis for securities company full cost management problems; The third chapter through the analysis of A securities company cost management present situation, the analysis of the problems existing in the cost management, and provide the reality basis for total cost management; The fourth chapter mainly by building a model, set up reasonable allocation scheme of indirect cost allocation, internal capital transfer pricing, risk cost, realize from the budget management to the performance evaluation of the whole cost management system; The fifth chapter puts forward to build the whole cost management implementation suggestion; Chapter 6 by the concept of management accounting and related indicators to quantify, guide the business changes to the connotation of the intensive development mode, the implementation of financial management decisions on company’s business development support.Through in-depth study and exploration of the construction of the whole cost management system Hengtai securities company, will provide the decision support for the company’s strategic development Hengtai securities company to carry out the whole cost management through precise calculation, the company’s various business, each product, each project’s cost of capital, operating cost, risk cost and other cost, according to the different risk level and the whole cost of the implementation of differential pricing and profitability of the business support, and according to each business, each product, each project’s business return guide business development, marketing and maintenance, promote product innovation, better promotion of each business, the product’s market competitiveness and profitability.