The Design And Enforcement Of Commercial Bank Management Accounting System

The competition in commercial banks has gradually shifted to the competition of innovation and management skill, the convenience and quality of data obtained has a very significant impact on the level of commercial bank management. for the application of management accounting methods, we need to have a relatively stable organizational structure but China’s commercial banks are getting rid of the original situation of relying solely on spread income, and are carrying on ongoing business innovation and business model transformation, but in the case of business transformation and organization restructuring, for business development we also urgently need support of management accounting, and therefore based on the current needs, referred to historical experience, it is a realistic choice for the commercial banks to try to explore the construction of a management accounting systems in practice.Under the condition of promoting business transformation and organizational structure change, the management accounting applications need continuous adaptation, management accounting systems need to continuously improve and in-depth development.In this paper, after an in-depth analysis of commercial banks’ management accounting system, we have build a system architecture and given a detailed design of main modules and the measurement methods of the major projects. In this paper, based on current realty, for the existing systems’not effectively tracking the intermediary business revenue, cost sharing, non-profit business entities’profit measurement issues, we carried out a transitional design that can effectively solve the current problems, so that once the management accounting system be carried out it would provide an effective technical support for the current management。...