Commercial Bank Operating Expenses Management Research

For the listed commercial banks, cost control is the important means to maximize the value of enterprises."cost income ratio"also becomes the necessary financial index to evalue bank current performance and bank current operational efficiency. Growth of the profit should exceeds far beyond the capital expansion, growth of operating income exceeds far beyond the growth of the costs. That is the symbol with the sustainable development of the bank. Cost control is not simply means compression and reduces. It means ensuring the implementation of strategic objectives in the meanwhile controlling the costs at a reasonable level. So nowadays, more and more commercial banks pay attention to the intensive management of the cost. The thesis takes investigation and research on the present operating expenses budget and management of commercial banks, and aims to analyze the deficiencies and give some suggestions.as the most active, most controllable and most sensitive financial resources, Operating expenses is still the second major expenditure of commercial banks, which are30%-40%of the net operating income. In the present operating expense management system of commercial banks, operating expense management includes3links:beforehand management, procedure management and afterwards management. The beforehand management is budget preparation of operating expense. The procedure management is the performance of the operating expense budget. The afterwards management is the analysis of actual performance against budget. This thesis will describe3links and analyze the causes forming features in deficiencies. Including faint on cost concept, neglecting partnership of cost and benefit, faint on basis for operating expense accounting, the poor process control of the operating expense budget etc.With these shortcomings and difficulties of operating expense management, the article give some suggestions on "cost beneficial result reason thought", "strategy cost concept", basis for operating expense accounting, operating expense allocating and operating expense management evaluation.