Research On Application Of Management Accounting In ZG Bank

In foreign countries, since twentieth Century, since the90’s, the major commercial banks to carry out the construction and study of practical application of management accounting, banks are generally set up the management accounting department to study the application of management accounting in commercial banks, effectively improve the internal management level. With the development of our financial system reform after joining WTO,the domestic financial market opening to the outside world, China’s financial market competition intensified. With the reform and innovation of large group of corporate finance, many companies have set up a special financial company, led to the bank’s pricing power has gradually weakened. At the same time, the rise of Alibaba financial and other Internet finance, resulting in the traditional sense of the bank on deposit and loan spreads a profitable business model has gradually can not adapt to the current market environment. How to use the theory and method of management accounting of the banks strategic orientation adjustment, management concept to improve, improve the core competitiveness of banks are currently urgent problem. Although the management accounting theory has been very mature, but in practice the application is not common. Bank to carry out business activities by using the theory of how to management accounting system, still in the exploratory stage.This paper combines the theory of management accounting and accounting methods, learn from the experience of the application of western commercial bank management, to investigate the structures and its application ZG bank management accounting system, seeks to combine domestic banks is the actual demand, put forward the application scheme of management accounting. That is, the construction of basic responsibility center system, build a good bank to implement the cornerstone of the construction of management accounting system; and then to the bank business cost income division, to construction bank internal FTP pricing system, ensure the internal bank profitability based analysis; then the comprehensive budget management optimization and performance management, makes the operator and monitoring to do the bank the whole business activities execution, post evaluation, provide relevant data to support the implementation of the strategic objective for the bank. Through building the management accounting system, designed to help banks improve the internal management level, make the management of commercial banks in our country more standardization, refinement, internationalization.