bet365 Play online games

This article is the "China Social Sciences" No. 1193Issue11One of the "Management" articles.

Cost、profit、Competition has become the three major topics of business banks in my country。Cost is the cornerstone of profit，How to calculate and manage the cost is the core of the business and management of commercial banks in my country。

early 20th century，Due to the production model of most enterprises, it is mainly produced，Direct labor costs account for a large proportion in cost accounting。Traditional cost accounting methods are born in this context，Its cost is directly labor，Indirect costs are also assumed that they are "driven" by artificial "drive"，Therefore, the distribution of manufacturing costs is mostly based on direct labor。This simplified cost accounting method does not accurately reflect the business process of the enterprise，and it is difficult to track the labor costs shared by various product chains to the final product and customer，It is not conducive to cost income analysis。The banking industry with a high proportion of indirect costs，The disadvantage of traditional cost accounting becomes increasingly prominent。It seriously distorts the cost between different products (banking services)，The cost index obtained cannot be truthfully reflected in the basic appearance of the production consumption of different products，Not to mention the process and management of the data based on the data analysis of the data。The basic way to solve this problem is a branch in the management accounting system -the operating cost method。　　

　　Management accounting system promotes bank profitability to improve

The development process of the application management accounting of Western banks is essentially exploring the management accounting information system、Development and upgrade process。The early 1980s，Western bank key development business processing system，Mainly store business data; with the development of the retail business of financial products，Customer information、Product information becomes more and more important，Information decentralized by information provided by the business processing system、The shortcomings such as cannot be shared are getting more and more obvious，Therefore, the industry's management information system came into being in the mid -1980s; on this basis，Western banks need to meet the needs of product diversification and customer differential services，Statistical analysis、System analysis and artificial intelligence are introduced into the management information system，By the early 1990s, a decision -making support system was established; then the data warehouse technology was used for data integration analysis，Pricing for its products、Customer retention and performance management provides strong support。

The development process of Western banks tells us: It is the effective information of the continuous upgrade and provided by the management accounting system，Make the bank's profitability、The competitiveness and management level continuously improved。With the further opening of my country's financial industry，Chinese banks must make full use of management accounting methods，Create an effective management accounting information system，Only to compete with international bank giants。

Chinese banks due to historical reasons，In the past, I have always adhered to "heavy financial accounting、Light Management Accounting "old concept。This is mainly due to the state of China's banking industry that has always been oligopoly，This economic Bet365 lotto review environment makes bankers do not pay attention to product value accounting and finished product management。So，Management accounting that can connect costs and benefits in series is left out in the Chinese banking industry。And the Western banking industry has always been known for its fierce industry competition，Under the oppression of the environment，Management accounting can develop rapidly。and in recent years，With the gradual improvement of China's international economic status，A large number of foreign banks pour into China，Breaking the monopoly state of the Chinese banking industry，Forced Chinese banks to face increasingly fierce industry competition。

The gratifying is，Some Chinese banks have gradually realized the importance of bank management accounting means。For example, the performance value management project (PVMS), which is constructed by Industrial and Commercial Bank of China，It is to be unified through four throughout the bank (product classification system、cost allocation method、Internal capital transfer price、Risk cost measurement method) and in -depth excavation of management data，Realize products、Accurate accounting of departments and institutional performance。For the bank，Design of its service (or product)，The essence is the design of the process。Whether creative value or cost，All in the process of performing close connections with each operation in the process; determine the product price and employee bonus，Effective handling the relationship between the individual and the bank of the employee，You also need to know the detailed cost cost information。So，The operating cost method based on the view of the process becomes a necessary means for banks to conduct internal management and control。

The operating cost system is applied to my country's commercial banks to Bet365 lotto review improve its cost accounting，Improve bank cost management level，But its successful implementation is not only subject to the information system status、Support of senior managers、The influence of the cost accounting system，And the design level of the operating cost system、The influence of various factors such as employees in the enterprise。For commercial banks in my country，Successful implementation of the operating cost system for its existing operation process、Whether the accounting system, etc. are mature and complete, have a certain degree of requirements。Want to archite the operating cost system，Eat a fat man with a bite，It is also unrealistic。

　　Work cost management methodology

The operating cost application introduced in this article is based on the on -site survey of the author at the KL Bank W branch，Analysis of the bank's trade chain financing business (factoring business)。

Basic ideas of the bank's operating cost management is shown in Table 1.

Depart from the bank's own organizational structure and main business activities，Confirm the existing process and homework。Process refers to a set of homework that constitutes the value chain ingredients，How many processes are determined by the scope of business activities of the bank。When confirming the target process，You need to understand the bank's organizational structure。All departments of the bank can be regarded as an operating center，Ru Administrative Management Operation Center、Enterprise Financial Operation Center, etc.。According to the needs of cost management，This operation center can be further subdivided into a more clear process，If the financial reimbursement process、Loan business process, etc.。When confirming a process of a certain department，The most practical method is to access the person responsible for bet365 best casino games managing the person in charge of the organization's unit or responsibility center。At the same time，Also need to conduct sampling interviews with other people in the department，To verify the results of the interview with the person in charge。After that, you can define the operations in the process and make the most intuitive presentation in the form of a flowchart。

Process and job confirmation，It is necessary to target organizational strategy，Analysis and improvement of it，Optimized process。Specifically，is based on the analysis results，Eliminate non -value -added operations，and minimize the consumption of resources for value -added operations，Then the purpose of optimizing the cost income ratio。Based on the optimized process，You can calculate the operating cost。

　　Operation cost calculation step　　

Operation cost calculation mainly includes the following steps:

First, determine the resource consumption and cost center。In order to facilitate the difference and distribution of the academic research results of predecessors，Generally, the resources of commercial banks are divided into five categories，Personnel fees (including salary、Welfare fee, etc.)、venue fee (including rent、Hydropower fee, etc.)、Folding and stalls (including transportation、Depreciation of various equipment)、Affairs fee (including information system fee、printing fee, etc.)、Other non -operating expenses (including advertising fees、communication fee, etc.)。These resources can usually be obtained from the total classification account of the bank。The cost center of commercial banks can be divided into two categories: the first category is internal auxiliary units，They do not directly provide products or services to external customers，Only provide assistive bet365 live casino games services to other departments inside the bank，Human Resources、Planning Finance Department, etc. is this type of cost center; the second category is external units，This type of cost center provides products directly to external customers，For example, the company's Ministry of Finance。

Second is to determine the dynamic and operating motivation cause。There is no cost consumed by various homework in the general classification account，Therefore，Connect resources and homework，Resource consumption of resources to assignment。The operating motivation causes the operation to the product or service。For example，The cost of the loan marketing group may be promoted by the number of times called the customer or the number of loans approved。According to the characteristics of business banking business operations，Selection of resource motivation can refer to Table 2。

Third is to calculate product cost。First，Consumption of resource consumption to the operation center。Second，Get the cost of the operation center to the operating cost library。Cost library is a cost collection based on operations (for example, loan marketing cost library、Loan recovery cost library, etc.)，On the basis of analysis of the operation of the cost center and its supported procedures，allocate the cost into the cost library，How much costs do you consume in operation and process。third，The operation of the internal auxiliary unit by defining the internal auxiliary unit，The cost of the first category -internal auxiliary units is allocated to the second type of external unit。Fourth，Define the second type of cost center -operation of external units，All expenses are collected to the cost object -product。

According to the input and output relationship of the operation，You can formulate work standards，Determine the output of Bet365 app download each job in the form of indicators and link with performance，It is used to regulate the operation of the operator and evaluate，Forms a complete operation cost management system。

(Source: Chinese Social Science Journal Author: Chen Yuanzheng Qi Yuelei Unit: School of Economics Management of Tsinghua University)