管理会计的应用实践应全方位深入到集团各类业务的管理中,综合考虑收入分成、成本分摊等因素,充分利用盈利分析数据,结合预算管理、绩效管理、资本管理、内部资金转移定价和资产负债管理的思路和成果,支持对全产品、全收入、全成本的全要素核算。近年来,经营范围多样、产品服务丰富的控股集团公司越来越成为公司制企业的主流,其中,金融控股集团发展势头迅猛,层出不穷。究其原因有三:首先是在全球化进程中, The application and practice of management accounting should be fully integrated into the management of all types of businesses in the Group. Taking into account factors such as revenue sharing and cost sharing, the Bank made full use of the profitability analysis data, combined with budget management, performance management, capital management, internal fund transfer pricing and assets Liabilities management ideas and achievements, support for full product, full income, full cost of total factor accounting. In recent years, holding group companies with diversified business scope and abundant product and service have increasingly become the mainstream of the company system. Among them, the financial holding group has enjoyed rapid development and an endless stream of development. There are three reasons for this: First, in the process of globalization,