责任成本会计在企业中应用的探讨教程.docVIP

河北工程大学经济管理学院 毕业论文（简装稿） 论文题目：责任成本会计在企业中的应用研究 学 号：100190416 姓 名：徐亚运 专业班级：会计1004 指导老师：王静 河北工程大学会计系 2014年5月31号 摘 要 随着世界经济的发展，市场竞争日趋激烈，产品的日趋同质化，使得企业间的竞争转变为成本管理的竞争。谁拥有高效的成本管理体系，谁就拥有了高额的利润空间和市场竞争力。责任成本会计作为责任会计的一个子系统，它是随着分权化管理的产生而出现的，在企业成本管理中扮演着重要的角色。责任成本会计通过划分责任成本中心，将成本费用归口相关责任主体，以责任成本为考核对象，建立相应的业绩考评和奖惩制度，以实现对成本的控制。而在企业中如何建立和实施责任成本会计，让其真正发挥成本管控的作用，则是企业管理者十分关心的一个问题。 本文从企业实践的角度出发，通过详细阐述责任成本会计的产生和发展，以及内容、意义和职能等，对责任成本会计的概况进行初步了解，再具体阐述在实践中如何设置责任成本中心，进行责任成本的分解和核算，以及业绩的考核和内部转移价格的制定，并对实践中出现的问题提出改革意见。同时结合案例分析来论述如何在企业中建立和实施责任成本会计。 关键词: 分权化管理；责任会计；责任成本中心 Applied Research Responsibility Of Cost Accounting In The Enterprise Abstract As the world economy, an increasingly competitive market, increasing homogenization of the product, making the competition between enterprises into competitive cost management. Who have efficient cost management system, will have high profit margins and market competitiveness. Responsibility Cost Accounting Responsibility Accounting as a subsystem, which is produced with the decentralized management of the emergence in the enterprise cost management plays an important role. Responsibility cost accounting cost center by dividing responsibility, under the jurisdiction of the costs related to the main responsibility, with responsibility for the assessment of the cost of an object, establish appropriate performance appraisal and reward system, in order to achieve cost control. And how to establish and implement cost accounting responsibilities in the enterprise, let the real role of cost control, it is an issue of great concern to business managers. In this paper, from the perspective of business practices, cost accounting responsibilities through elaborate production and development, as well as the content, significance and functions, cost accounting on the profile of the responsibility to conduct a preliminary understanding, and then describes how to set up a specific cost center responsibility, in