Research on Performance Evaluation Optimization of Rural Commercial Bank Based on Profit Center under Digital Background

DOI

10.2991/978-94-6463-598-0_45How to use a DOI?

Keywords

digitalization; profit center; performance evaluation; management accounting

Abstract

In the digital era, commercial banks are using digital technology to improve the efficiency and accuracy of financial management and improve the accuracy and foresight of financial information. This paper takes SZ Rural Commercial Bank as an example, and proposes an optimization plan for profit center performance evaluation based on business lines through analysis of external and internal environment. Including the basic principles of profit center construction and the deepening application of digital transformation to management accounting, EVA and RAROC are introduced to measure the "return after risk" and "risk-adjusted return on capital" indicators. Through the analysis of profit center performance evaluation results and EVA and RAROC of different profit centers, the highlights and difficulties of value creation of different profit centers are clarified, and the overall operating performance indicators of SZ Rural Commercial Bank also show a trend of improvement. This paper holds that the optimization of profit center performance evaluation can help banks improve their business level, optimize resource allocation, strengthen internal cooperation, identify market opportunities and risks, and stimulate the enthusiasm of employees, so as to promote the steady development and sustainable profit of banks.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Xiaoyu Shen
PY  - 2024
DA  - 2024/12/19
TI  - Research on Performance Evaluation Optimization of Rural Commercial Bank Based on Profit Center under Digital Background
BT  - Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024)
PB  - Atlantis Press
SP  - 447
EP  - 454
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-598-0_45
DO  - 10.2991/978-94-6463-598-0_45
ID  - Shen2024
ER  -