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随着国家经济的发展与生产力的增强,农村信用合作社开始逐渐发展。传统的农村信用社主要发放短期生产生活贷款和消费贷款,后随着经济发展,渐渐扩宽放款渠道,农村信用社已经向商业化转变,与一般的商业银行无异。为了实现农业信用社的经济利润,成本控制与管理成了农村信用社需要首要解决的问题,本文首先农村信用社的特点与成本控制的概念,然后逐步阐述成本控制对农村信用合作社的重要性,最后探讨农村信用合作社的成本控制方法及对现代化战略成本管理的分析与介绍。
With the development of the national economy and the enhancement of productive forces, rural credit cooperatives began to develop gradually. Traditional rural credit cooperatives mainly issue short-lived production and living loans and consumer loans. With economic development, they gradually widen the channels of lending. Rural credit cooperatives have been transformed to commercialization, which is similar to that of commercial banks. In order to realize the economic profit, cost control and management of RCC became the primary problem to be solved by rural credit cooperatives. This paper first introduced the concept of rural credit cooperatives and the concept of cost control, and then explained the importance of cost control to rural credit cooperatives. Finally, it discusses the cost control methods of rural credit cooperatives and analyzes and introduces the modern strategic cost management.