Research On The Application Of Strategic Management Accounting In Commercial Banks

Commercial banks from the strategic point of view of their own internal scientific management,the goal is to occupy a favorable market position in the fierce market competition.In the process of development,different aspects of commercial banks need to develop different strategies,such as market,product,cost and other integrated management strategies.These strategies require a lot of useful information for decision-making,must establish the management accounting information,commercial banks must implement strategic management accounting management mode,has the decisive significance of this mode,from a strategic perspective to provide support for the management of commercial banks.This requires the provision of various types of information available to commercial banks from the perspective of management accounting,and the information and management experience must be strategic.Different from the traditional management accounting,strategic management accounting of commercial banks is a new concept,it has many aspects of strategic management and management accounting and other content,and pay more attention to the cultivation in the process of enterprise development strategy,pay more attention to the enterprise and the market competitiveness of the external environment to understand and grasp.At the same time,under the strategic management of commercial banks accounting model,commercial banks should fully understand the competitors,on this basis,the restructuring of enterprise management,to ensure that the commercial bank as the enterprise has always been in a good competitive state.Of course,the strategic management accounting of commercial banks can provide some necessary information,which can be used by commercial banks to make some decisions,optimize the management of banks,and improve their competitiveness.This paper first analyzes the strategic management accounting theory,including the concept and characteristics of strategic management accounting,the goal and value of strategic management accounting,the structure and function of strategic management accounting,assumptions and framework of strategic management accounting.Secondly,this paper analyzes the application of strategic management accounting in commercial banks,including the application of strategic management accounting in commercial banks,and the application of strategic management accounting in commercial banks.Thirdly,this paper analyzes the problems existing in the application of strategic management accounting in commercial banks and the countermeasures.The problems described include commercial bank management information system can not meet the needs of commercial banks,the lack of accurate analysis and grasp of the market,the commercial bank internal information processing level is not high,not for commercial banks to establish and perfect the scientific performance evaluation system from four aspects such as eight problems.In countermeasure,elaborated including updating of management information system of commercial banks,commercial banks to enhance the market accurately analyze and grasp the ability,improve the commercial bank internal information processing level,establish and improve the scientific performance evaluation system of commercial banks and other eight recommendations in four aspects.Finally,the concrete construction of the strategic management accounting system China bank,respectively designed strategic management accounting system Chinese bank,the specific content of the strategic management accounting system Chinese bank,concrete construction of strategic management accounting system China bank.