Research On Cost Management Improvement Of H Rural Bank By ABC

With the changes in the financial environment at home and abroad,and the acceleration of the business expansion of large and medium-sized banks they have returned to the county market,increased the intensity of network layout in the county,and used the natural advantages of capital concentration,technology concentration and product diversification of the head office to continuously seize the county.Financial market;as a financial representative of " serving the border area and supporting the small branch",the rural bank has been continuously weakened by its traditional geographical advantages and basic customer groups.It is a common choice for rural banks to transform and develop,continuously strengthen internal management,rationally and efficiently allocate resources,and implement refined cost management.This paper investigates and analyzes the current situation and existing problems of the cost management of H Rural Bank through questionnaires and personal interviews.It is learned that the long-term management of H Rural Bank has a weak sense of management and cost accounting.Management needs,unscientific cost control,and lack of effective cost assessment constraints Among them,the most important contradiction is that the cost accounting is not accurate and not timely,and can not meet the management needs.Leadership decision-making requires more detailed and accurate cost information to support,how to achieve cost allocation and accounting of sub-sectors,customers,institutions and products,improve bank profitability,and obtain low-cost competitive advantage is the cost management improvement of H Rural Bank main direction.According to the actual situation of H Rural Bank,through the feasibility analysis of the operation cost management of H Rural Bank,the conditions for the bank to meet the operation cost obtaine d.And the implementation plan of operation cost management was formulated with the sample of B sub-branch.Through comparison,it is found that the product cost calculated by the original traditional cost method has a great deviation.We believe that the effective implementation of tho activity-based costing method in B Sub-branch can more accurately calculate the product cost.On this basis,further optimize the operation process according to the cost control objectives,optimize resource allocation,improve budget management,and ultimately achieve cost management.