以作业成本管理为基础的责任会计制度设计

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1、首都经济贸易大学硕士学位论文以作业成本管理为基础的责任会计制度设计姓名：苏娜申请学位级别：硕士专业：会计学指导教师：韩文连20100501AbstractResponsibilityaccountingsystemistheenterpriseinordertodrawaclearlineofresponsibilitieswithintheestablishedsetofevaluation,assessmentofresponsibilitycenteroperationsintheinternalcontrolsystem.I

2、tisgreatemphasisontheresponsibilityofcenter-basedexplicitresponsibilityforthevariouscenters,budgeting,andcompletionofthevariousresponsibilitycenterstogiverewardsandpunishmentsofthehopethattheimplementationofworkresponsibilitiestoplaytomobilizetheenthusiasmofthestaffrol

3、e.Responsibilityaccountingsystemistheenteipriseinordertodrawaclearlineofresponsibilitieswithintheestablishedsetofevaluation,assessmentofresponsibilitycenteroperationsintheinternalcontrolsystem.Itisverymuchemphasisontheresponsibilityofcenter-basedexplicitresponsibilityf

4、orthevariouscenters,budgeting,andcompletionofthevariousresponsibilitycenterstogiverewardsandpunishmentsofthehopethattheimplementationofworkresponsibilitiestoplaytomobilizetheenthusiasmofthestaffrole.SinceFuersiji•ProfessorEdwardshasbeenactivity・basedcostingmanagementth

5、eory,operationscostmanagementtheoryandmethodshavebeenwidelyusedinpractice,themanagementofenterprises.Itemphasizesthemanagementshouldgodeepintotheproductionandoperationprocessoftheoperatinglevel,willmanagetherefinementtoimprovetheefficiencyofeconomicmanagement.Inthispap

6、er,in-depthanalysisoftraditionalresponsibilityaccountingsystem,basedontheresponsibilityofrevealingtheexistingaccountingsysteminoperationhasshownthefollowingissues:inter-departmentalaccountingdifficulties,theresponsibilitytoimplementsufficientrefinement;difficulttocontr

7、oltheproductionprocess;designoftheresponsibilityofevaluationindexignoringthenon・financialindicators.Thendesignedtoworkcostmanagementbasedonnewresponsibilitiesfortheaccountingsystem.Thenewresponsibilityaccountingsystemwillbeoperatingcostmanagementtheoryandmethodappliedt

8、othedivisionofresponsibilitycentersinordertocenter-basedoperatingdivisionofresponsibilitycenter,breakingthepast,relyi