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  本文關(guān)鍵詞：A證券股份有限公司全成本管理體系構(gòu)建研究　出處：《內(nèi)蒙古財經(jīng)大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 證券公司 全成本 風(fēng)險成本 內(nèi)部資金

【摘要】：隨著我國證券市場的逐步成熟與完善,金融托媒深化、利率市場化的持續(xù)推動以及證券業(yè)審慎監(jiān)督的不斷加強,外部環(huán)境對證券公司經(jīng)營模式形成了持續(xù)的、愈益增大的壓力。傳統(tǒng)外延粗放式的發(fā)展模式在激烈的市場競爭中已經(jīng)沒有優(yōu)勢可言。因此,證券公司為了實現(xiàn)可持續(xù)發(fā)展,就需要告別依靠“規(guī)模經(jīng)濟效益”和“速度偏好”獲取的競爭優(yōu)勢的傳統(tǒng)思維觀念,倡導(dǎo)集約化的內(nèi)涵發(fā)展模式,即建立“以客戶為中心,以產(chǎn)品為導(dǎo)向”的具有環(huán)境適應(yīng)性的現(xiàn)代企業(yè)經(jīng)營模式。鑒于此,A證券公司依托現(xiàn)代管理會計體系,通過提高證券公司的精細化管理水平,構(gòu)建建全成本管理體系,這對于證券公司開展現(xiàn)代成本管理具有重要的意義。論文從全成本預(yù)算體系、全成本核算體系、全成本績效考評體系研究A證券公司全成本管理實施框架,通過設(shè)計內(nèi)部資金轉(zhuǎn)移定價方案、開展風(fēng)險成本計量及間接成本分攤,逐步構(gòu)建A證券公司全成本管理體系。全文分為六章:第一章主要分析開展證券公司全成本管理研究背景與意義,對國內(nèi)外全成本管理的研究現(xiàn)狀及全成本管理的發(fā)展歷程有全面的了解與把握,闡述論文的研究方法與內(nèi)容;第二章基于委托代理理論、戰(zhàn)略管理理論、作業(yè)成本理論基礎(chǔ),通過闡述全成本管理的相關(guān)概念和內(nèi)容,對證券公司成本管理歷程進行了梳理,從而為研究證券公司全成本管理問題奠定理論基礎(chǔ);第三章通過分析A證券公司成本管理現(xiàn)狀,分析成本管理中存在的問題,為開展全成本管理提供現(xiàn)實依據(jù);第四章主要通過構(gòu)建模型、設(shè)立合理分攤方案實現(xiàn)間接成本分攤、內(nèi)部資金轉(zhuǎn)移定價、風(fēng)險成本計量,實現(xiàn)從預(yù)算管理到績效考評的全成本管理體系;第五章提出構(gòu)建全成本管理實施的建議;第六章通過將管理會計的理念及相關(guān)指標進行量化,引導(dǎo)業(yè)務(wù)向內(nèi)涵集約化的發(fā)展模式進行轉(zhuǎn)變,實現(xiàn)財務(wù)管理對公司業(yè)務(wù)發(fā)展的決策支持作用。通過對A證券公司全成本管理體系構(gòu)建的深入研究與探索,A證券公司開展全成本管理將為公司戰(zhàn)略發(fā)展提供了決策支持,在對A證券公司所發(fā)生的各項業(yè)務(wù)成本、各種產(chǎn)品成本、各個業(yè)務(wù)成本進行精準化測算,從而依據(jù)不同風(fēng)險水平及全成本盈利能力為實施差異化定價和業(yè)務(wù)提供持,并根據(jù)各業(yè)務(wù)、各產(chǎn)品、各項目的業(yè)務(wù)回報指導(dǎo)業(yè)務(wù)開發(fā)、營銷及維護,促進產(chǎn)品創(chuàng)新,更好的提升各業(yè)務(wù)、各產(chǎn)品的市場競爭力和盈利能力,從而實現(xiàn)A證券公司的可持續(xù)發(fā)展。
[Abstract]:With the maturity and perfection of China's securities market, the deepening of financial support media, the continuous promotion of interest rate marketization and the continuous strengthening of securities industry's prudential supervision, the external environment has formed a sustained business model for securities companies. Increasing pressure. The traditional extension of extensive development model in the fierce market competition has no advantage at all. Therefore, securities companies to achieve sustainable development. It is necessary to bid farewell to the traditional thinking concept of competitive advantage gained by "economies of scale" and "speed preference", and to advocate the intension development mode of intensification, that is, to establish "customer-centered". Product oriented modern enterprise management mode with environmental adaptability. In view of this, A Securities Company relies on the modern management accounting system and improves the fine management level of the securities company. It is of great significance for the securities companies to develop the modern cost management system. This paper from the full cost budget system, the full cost accounting system. Full cost performance evaluation system A Securities Company full cost management implementation framework, through the design of internal transfer pricing scheme, carry out risk cost measurement and indirect cost allocation. The thesis is divided into six chapters: the first chapter mainly analyzes the background and significance of the research on the full cost management of securities companies. To the domestic and foreign total cost management research present situation and the full cost management development course has the comprehensive understanding and the grasp, elaborated the thesis research method and the content; The second chapter is based on the principal-agent theory, strategic management theory, activity-based cost theory basis, through the elaboration of the full cost management related concepts and content, the securities company cost management process is combed. Thus, it lays a theoretical foundation for the study of the full cost management of securities companies. The third chapter analyzes the current situation of A securities company's cost management, analyzes the problems existing in the cost management, and provides the realistic basis for carrying out the full cost management. Chapter 4th establishes a reasonable allocation scheme to achieve indirect cost allocation, internal capital transfer pricing, risk cost measurement, and realizes the full cost management system from budget management to performance evaluation. Chapter 5th puts forward the suggestion of constructing full cost management; Chapter 6th through the concept of management accounting and related indicators to quantify to guide the business to the intension of the development model to change. To realize the decision support role of financial management to the business development of the company. Through the in-depth study and exploration of the construction of the full cost management system of A securities company. A securities company to carry out full cost management will provide decision-making support for the strategic development of the company, in the A securities company occurred in the various business costs, a variety of product costs, each business cost accurate measurement. Thus according to different risk levels and full cost profitability for the implementation of differential pricing and business provision, and according to the business, products, projects business return guidance business development, marketing and maintenance. Promote product innovation, better enhance the business, the market competitiveness and profitability of each product, so as to achieve the sustainable development of A Securities Company.
【學(xué)位授予單位】：內(nèi)蒙古財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F832.39;F830.42

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