Research On The Performance Evaluation Of Commercial Banking Products

China’s accession to the WTO, with the entry of foreign banks into China’s financial market regulation, relieving gradually and domestic commercial banks listed on the pace accelerate ceaselessly, our country banking industry operating environment has undergone profound changes, in the new environment, knowledge economy, network economy and information technology at an alarming rate rapid development, the commercial bank management, knowledge management and information technology integration, give full play to the information technology high speed, the sharing of resources advantages to improve the level of the management of commercial banks has become an inevitable trend. At present, the domestic commercial bank financial accounting is based on income, interest cost, the interest cost project, cannot explain what a business activities, which is a financial product to realize how much income and how much cost, cannot accurate description of cost whether should occur, should the number of suitable. Especially in the first class legal person’s system, all banking charges according to plan, control and assessment, according to the accounting period deduction, which cost the increase, which reduce the no uniform reference standards and reference. Only an accurate definition of commercial banking products, the use of activity-based costing to cost to specific products, in order to accurately calculate the cost and income, evaluate the product profit level, find out the cost reasons and an effective way to control costs, so as to accurately determine the bank’s business activities choice and development direction.Based on the summary of his own on the basis of practical experience, combined with the actual situation of state-owned commercial banks, to the Shandong branch of Agricultural Bank of China retail products as an example, according to the products of commercial bank performance evaluation problems, draw lessons from western commercial bank management accounting, cost accounting, advanced management theory, through the study of management accounting, value management and financial management theory in the advanced management ideas and methods, to the commercial bank product performance were studied, the cost driver from the start, to determine the internal capital transfer price, adopt a scientific approach to product cost, revenue collection distribution, thus an accurate definition of Commercial Bank of each product cost, income, can be brought to the bank profit products, expand the market, to improve service and decision-making process to take targeted measures. At the same time, this paper breaks the traditional accounting income according to the financial revenue and expenditure project, cost, profit and loss of frame, taking the responsibility accounting as the main line, to the operating cost method as the foundation, through the development of value chain analysis and operation analysis, defines the business banking products such as multiple cost object, using a scientific and reasonable evaluation method, objective, fair evaluation the actual product profitability, and the rational use of these performance evaluation information, and determine the cost factors and the cost is reasonable, to find out the cost reasons and an effective way to control costs, in the future development of product market, improve services and the decision making process to take targeted measures, to achieve the overall cost control, differentiated services and internal economy responsibility.