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当前成本管理与控制中存在的主要问题 1.成本管理与控制和业务经营结合不紧密。建国以来,我国国有银行长期实行计划管理体制,资金按计划营运,贷款按指标发放,财务统收统支,费用按指标控制,银行在业务经营中很少考虑业务成本,即使有损失也认为是“肉烂在锅里”。随着国
Current Issues in Cost Management and Control 1. Cost management and control and business management is not closely integrated. Since the founding of the People’s Republic of China, the state-owned banks in our country have implemented the plan management system for a long time. The funds are operated according to the plan. The loans are distributed according to the targets. The financial revenues and expenditures are unified. The costs are controlled by the indicators. Banks rarely consider the business costs in business operations. “Rotten meat in the pot.” With the country