全面成本管理是以降低营运成本，提高经营效益为基本目标，运用现代管理原理和标准化技术，以动因责任成本管理为主线，对商业银行经营管理活动的各层次、各部门、各环节实行成本调节与机会抉择的现代管理方式。 全面成本管理英文简称ＴＣＭ，它虽早已在西方国家许多大、中型企 Total cost management is to reduce operating costs and improve operating efficiency as the basic objective of the use of modern management principles and standardization of technology to motivated responsibility cost management as the main line of business management activities of commercial banks at all levels and departments to implement cost adjustment Modern Management Ways with Choice of Opportunity. English abbreviation of TCM, which has long been used by many large and medium-sized enterprises in western countries