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随着金融改革的不断推进,金融管理者更迫切要求会计在反映与监督基础上进化到决策与控制上来,不仅能事后反映,更重要的是能对企业未来的经营管理提出多种方案,预测其效果即帮助管理者对资源的最优化使用做出决策。时代激发了管理会计,管理会计又把传统意义的会计带向了深邃。我国已在20世纪80年代全面引进西方管理会计的理论与方法,管理会计在商业银行经营管理中日益受到重视和运用。本文从市场营销学细分市场来粗浅剖析管理会计在商业银行中的应用——分级、分部门、分产品、分客户、分货币、分渠道多维分类建立完善的内部管理会计体制。
With the continuous advancement of financial reform, financial managers urgently require accounting to evolve to decision-making and control based on the reflection and supervision. This not only can be reflected later, but more importantly, various proposals can be made for the future operation and management of the enterprise. The forecast The effect is to help managers make the best use of resources to make decisions. The era has stimulated the management accounting, management accounting has brought the traditional meaning of accounting to the deep. China has fully introduced the theories and methods of western management accounting in the 1980s, and management accounting is increasingly valued and applied in the management of commercial banks. This article analyzes the application of management accounting in commercial banks from the perspective of marketing subdivision. It establishes a perfect internal management accounting system based on multidimensional classification of grading, sub-sectors, sub-products, sub-customers, sub-currency and sub-channels.