摘要：在世界经济迅速发展的今天，各国商业银行进军我国市场。我国商业银行传统成本管理模式在当前经济运行中出现明显不足。因此将全面成本管理的模式引入我国商业银行的管理中成为热点。本文以何为商业银行全面成本管理，为什么要进行商业银行全面成本管理，以及我国商业银行实施全面成本管理的障碍因素作为研究。最后提出了在我国商业银行实施全面成本管理的措施，即必须进行经营体制改革，加强事前和事中管理，在成本核算上进行改革，同时通过激励强化降低成本的内在动力。

关键词：商业银行  全面成本管理  实施路径

Abstract: As the rapid economic development is happening worldwide, foreign banks is coming into our market of commercial Banks. Our commercial bank traditional cost management mode in the current economy seems quite ineffificent. So comprehensive cost management mode is urged to introduced into our commercial Banks. This article is researching based on the factors what is commercial bank comprehensive cost management,why we need to introduing this system and the obstales preventing undertaking this systems by our our commercial banks. Finally it proposed messures for implement of comprehensive cost management ,which is we must undertake operating system reform and reinforce the system of prosecution, enhance the beforehand and middle-hand management, actualize the cost management, and reduce the cost by motivation.

Keywords: commercial banks  Total Cost Management  Implement path