管理会计工具及方法在江苏CS农商行应用的实地研究  

Field Study on the Application of Guanlihuiji Tools and Methods in Jiangsu CS Agricultural Commercial Bank

作　　者：黄娟[1] Huang Juan(Nanjing University of Technology Zijin College,Nanjing,Jiangsu 210016)

机构地区：[1]南京理工大学紫金学院,江苏南京210016

出　　处：《江苏商论》2019年第4期64-67,109,共5页Jiangsu Commercial Forum

基　　金：2017年江苏高校哲学社会科学基金项目"管理会计工具方法在江苏省农村商业银行的应用与创新研究";2017年南京理工大学紫金学院科研项目(2017ZXSK0401005)"管理会计工具方法的应用与创新研究--以CS市农村商业银行为例"的阶段性研究成果

摘　　要：随着农商行的上市,如何提高农商行的竞争力成了各家农商行共同面临的问题。十多年的研究发现,管理会计工具及方法的应用能有效提高商业银行的竞争力,论文以江苏省CS农商行为实地研究对象,阐述了平衡计分卡及作业成本两种方法在该农商行的应用评估、具体实施、应用效果评价全过程,以期对管理会计工具在农商行的应用提供实践参考。with the listing of agricultural and commercial bank, how to improve the competitiveness of agricultural and commercial bank has become a common problem faced by agricultural and commercial bank. More than a decade of research has found that the application of Guanlihuiji tools and methods can effectively improve the competitiveness of commercial banks. The paper focuses on the field research object of CS farmer behavior in Jiangsu Province. This paper expounds the application evaluation, concrete implementation and the whole process of application effect evaluation of the balanced scorecard and the operation cost in the agricultural commercial bank, in order to provide practical reference for the application of Guanlihuiji tool in the agricultural commercial bank.

关 键 词：农商行 管理会计工具 平衡计分卡 作业成本法 

分 类 号：F275.5[经济管理—企业管理]