The Study On Integration Of Management Accounting Tools In Commercial Bank Of Our Courtry Under The Process-oriented Management

Under the background of economic globalization in the world，the banking industry’sbusiness environment is constantly changing； competition is also becoming increasinglyfierce. In order to get an invincible position in the competitive environment，the bankingindustry begin to construct the model of process-oriented bank by taking variousaccounting management tools to strengthen the internal management. However，in ourcountry，the construction of the process-oriented bank started late，it has not maderemarkable achievements yet，the study of the integration of management accounting toolshad not shaped the theoretical frame，In fact，the banking industry put too much emphasison management accounting tools’s core function，and lead to a variety of managementaccounting tools lack of compatibility between the logic， to the detriment of themanagement accounting functions.The process-oriented bank will completely abandon the past business managementprocess，not the general repairs and improvements，it needs to make the technology，product and leaders to be the center of the management idea change to make the customeras the center； applying information technology to establish unity of information sharingplatform，planning，design，the development of new information systems； Need to breakthe traditional pyramid structure，through the scale adjustment，changing the function willmake the organization form of the bank to flat，vertical，in the form of the network，theprocess reengineering will make the bank get the vital revolution.This paper based on process-oriented bank，construct management accounting toolsintegrated framework，through the integrated framework to make the current mainmanagement accounting tools combinate in the banking industry’s process management，the strategic map，budget management，the balanced scorecard，EVA and ABC costingmethod as the medium to promote the strategic target long-term and short-term financialgoals to come true，will also further optimization of process management mode of the bankin China，connect the strategic goals，budget and performance evaluation，ensure theeffective implementation of the strategy of the bank.Finally，the paper concludes the problems in the integration process of applicate themanagement accounting tools in our country. Looking forward to the related results orconclusion of this paper can provide reference for the application with managementaccounting tools in domestic process-oriented bank，and promote the integration of themanagement accounting tools in the aspects of the development in theory and practice.