责任成本必须是可控的成本。只有对可控成本的考核和分析,才能达到对责任中心工作业绩的评估和奖惩的目的。因此,对一定责任中心可控成本的研究和探讨就很为必要。按照责任中心对其控制方式,主要划分为:机械性可控成本和任意性可控成本。本文从这一划分出发,探讨责任成本的可控性及其改善的问题。一、机械性可控成本是指一定责任中心,对所发生的某些成本项目,可通过一定方法予以准确或近似准确地估计。以直接人工成本为例,若某一产品规格已定,生产技术人员就能在合理的精密限度内,估计必需的生产步骤,以及每一步骤应使用的制造时间, Responsibility costs must be manageable costs. Only the assessment and analysis of controllable costs can achieve the purpose of assessing, rewarding and punishing the work performance of the responsibility center. Therefore, it is very necessary to study and discuss the controllable cost of a certain responsibility center. According to the responsibility center, its control methods are mainly divided into: mechanically controllable costs and arbitrarily controllable costs. This paper starts from this division and discusses the controllability of liability costs and their improvement. First, the mechanically controllable cost refers to a certain responsibility center. Some cost items that occur can be accurately or approximately accurately estimated by certain methods. Taking direct labor costs as an example, if a product specification is set, the production technician can estimate the necessary production steps and the manufacturing time to be used for each step within reasonable limits.