全面成本管理是目前先进的成本管理模式和方法，怎样有效推行全面成本体
系，完善全面成本管理模式，健全全面成本管理方法是建行黑龙江分行急需
完成的艰巨任务。

本文在广泛阅读最近国内外研究文献的基础上，借鉴最新全面成本、价
值链、作业成本等理论，比较分析建行黑龙江分行传统成本管理和全面成本
管理在管理模式和管理工具上的主要区别。然后结合建行黑龙江分行的工作
实际和成本管理现状，采用定量和定性相结合的方法，从五个方面深入分析
全面成本管理中存在的问题，并根据发现的问题，由表及里地分析在理念、
制度、体系、方法等方面的深层原因。最后针对建行黑龙江分行全面成本管
理中存在的问题和产生问题的深层原因，提出了实施全面成本管理的具体对
策，即在认识上要树立全面成本管理理念，在制度上要成立全面成本管理委
员会，在具体的方式方法上要加强战略规划，引入作业成本法，加强投入产
出分析的应用，完善绩效考核，加快管理会计系统建设。

关键词：商业银行；全面成本；成本管理
- I -哈尔滨工业大学工商管理硕士学位论文
Abstract
Nowadays, the competitions between different banks become more and
more fierce. Under such circumstances, enhancing profit-making level and
improving value-creating ability turned to be the fatal factors for China
Construction Bank. Among all of these elements, cost management is the most
crucial one. Total cost management is a kind of scientific model and method at
present. How to make Total cost management system effective How to perfect
cost management model How to make cost management method more
reasonable These problems have already become urgent tasks China
Construction Bank Heilongjiang Branch must solve at once.
On the basis of extensive reading of recent relative thesis and learning latest
theories of Total cost, Value chain and Activity-based costing, the author
compared management model and management instruments between traditional
and total cost management system in China Construction Bank Heilongjiang
Branch. After integrating practical work and present situation of cost
management, the writer then analyzed some problems in current cost
management in five aspects with the measure of fixed quantities and fixed nature.
According to the above mentioned problems, the writer also further discussed all
the reasons in the aspect of concept, system and manner. In the last part of the
article, the author proposed some strategies in accordance with cost management
and further reasons in China Construction Bank Heilongjiang Branch. That is:
establishing Total cost management idea and setting up Total cost management
committee. Specially speaking, augmenting strategic plans, injecting the method
of Activity-based costing and doing more Input-Output analysis is necessary.
Further more, perfecting performance appraisal and improving management
accounting system is needed.
Key words: commercial bank, total cost, cost management
- II -