摘要
本文在从银行竞争力的角度对我国银行的成本效率进行分析、评价的基础上,提出实施成本领先战略,在竞争中取得相对成本领先地位是我国商业银行赢得竞争优势的有效选择。本文利用全面成本管理与RORAC的理论与方法,对商业银行的经济利润构成进行分解,找出了成本管理的主要着力点。文章最后从建立完善的内部资金转移定价机制、利用作业成本法进行成本归集与分摊、加强风险管理、控制资本成本等方面提出了实施成本领先战略,并同时对我国商业银行竞争力的提升给出了具体对策。
This paper proposes the cost leading strategy based on the analysis of cost efficiency in China The paper firstly uses the theories and methods of the comprehensive cost management and the RORAC to decompose commercial bank＇s economical profit, and then finds out the main point of application of the cost management, and finally proposes the implementation of cost leading strategy and promotes the concrete countermeasures to gain competitive power of commercial bank in China from the aspects of establishing perfect price mechanism of internal capital shift, using the cost of operation law, using the method of cost of operation to gather and share cost, strengthening risk management, controlling capital cost and so on.
出处
《金融研究》
CSSCI
北大核心
2006年第4期71-81,共11页
Journal of Financial Research
关键词
竞争力
成本领先战略
经济利润
全面成本管理
power of competition, cost leadership strategy EVA Comprehensive Cost Management
