成本责任流管理模式探索（Research on management model of cost responsibility flow）.docVIP

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成本责任流管理模式探索（Research on management model of cost responsibility flow）.doc

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成本责任流管理模式探索（Research on management model of cost responsibility flow）

成本责任流管理模式探索（Research on management model of cost responsibility flow） Research on management model of cost responsibility flow Exploring the management model of cost responsibility flow 2008-12-20 15:11:42 Abstract: the cost management is always an important problem in Chinas enterprises, liability management of non systematic management mode, and the incentive mechanism is not perfect, artificial support means it is difficult to solve the crux of the problem. The paper discusses the path to achieve the concentrated management of enterprise from the angle of responsibility cost: according to the actual situation of enterprises in China, strengthen the management and control of the relations between cost and responsibility, responsibility and work unit, so as to support the dynamic cost control, realize the extensive management into intensive management. The cost responsibility flow and management model, this model as an integrated dynamic management means and information flow and work flow and logistics, capital flow, and is an effective means to solve the problems of extensive cost management of enterprises. 1 Introduction The traditional cost management responsibility, responsibility accounting based approach, through the division of responsibility center, establish and break down the cost budget, cost planning and responsibility center connected by internal settlement, liability and responsibility transfer arbitration form, complete responsibility cost management, the formation of responsibility cost control system. Its main role is the mechanism through the combination of rights and responsibility, so that all employees in order to improve the economic efficiency of enterprises as their responsibility, actively to complete the business objectives and work. It embodies the idea of humanistic management and is a means of strengthening personnel management. At present, advanced manufacturing technology has been widely used, and it puts forward new requirements for