Application Research On The Customers Contribution Analysis Model In China Development Bank Gansu Branch

With the development of modern information technology,large international banks began to rely on information technology in the 1980 s,and gradually established a management accounting mechanism focusing on multi-dimensional value accounting.through the division,accounting and comparative analysis of various profit creation links of large banks,the mechanism formed multi-angle cost accounting,contribution analysis,profit evaluation,budgeting and performance evaluation of branches,business lines,customer types,product modules,etc.After more than 30 years of bank management practice,modern commercial banks advanced management philosophy,management methods and tools,can find its position in the management accounting system,in each management process involving value measurement and management,management accounting has played an important role in decision support.Bank is a special enterprise that manages money and risks.its management accounting system has its own characteristics compared with the manufacturing industry that produces and sells physical products.for example,the management of internal capital transfer pricing and economic capital management are the core contents of bank management accounting.Risk measurement and risk management run through the whole life cycle of banking products;The objects and processes of operating cost sharing are also much more responsible than the general manufacturing industry.At present,the domestic management accounting theory and method system is mainly based on the practice of manufacturing operation and management,although some banks have been accelerating the implementation and application of management accounting system,has also made considerable progress,but has not yet formed a banking characteristics,complete system of bank management accounting theory and method system.Whether a commercial bank can establish and perfect its management accounting system as soon as possible and promote its application to some extent determines the level of modern management and core competitiveness of a bank.Through an overview of the theory of customer contribution analysis model and the current situation of bank practice at home and abroad,this paper analyzes the significance of building a customer contribution analysis model,and combines the requirements of the high quality development target and the actual situation of the Gansu branch of the National Development Bank,through the division of the responsibility center and the internal capital income.With thecost sharing and the division of operation cost,the customer contribution analysis model is built under the support of management accounting system and data.Starting from the application examples of customer contribution analysis model in bank management,this paper studies the effect and significance of customer contribution analysis model in the application of customer recognition and stratification,differential marketing,and the establishment of benefit oriented assessment in the National Development Bank.