CAJ | 학술논문

本文从我国转型时期商业银行成本管理体制的弊端入手，提出了改进商业银行成本管理体制、建立成本管理模型的思路；按照成本预测、核算、管理运行、管理效绩评价4个子系统，对商业银行成本管理体系模型的构架进行了设计；引入完全成本理论、可持续增长理论、边际利润理论、资源配置理论、或有及虚拟成本理论等现代经济学、高级管理会计理论，对商业银行成本管理模型进行了充实和完善。
본문종아국전형시기상업은행성본관리체제적폐단입수，제출료개진상업은행성본관리체제、건립성본관리모형적사로；안조성본예측、핵산、관리운행、관리효적평개4개자계통，대상업은행성본관리체계모형적구가진행료설계；인입완전성본이론、가지속증장이론、변제리윤이론、자원배치이론、혹유급허의성본이론등현대경제학、고급관리회계이론，대상업은행성본관리모형진행료충실화완선。
Starting with the shortcoming in the commercial bank cost management system during the transitional period in China, the paper puts forward some ideas to improve the commercial hank cost management system and set up cost management model. The model is designed with four sub - systems, namely, the cast forecast, husiness accounting, operational management, and the evaluation of management performance. Meanwhile, some modern economy theories, senior management accounting theory such as the whole cost theory, going - increase theory, margin profit theory, resources dispose theory, cost contingency, fictitious cost are also employed to further enrich and improve the cost management modal.