构建复合职能制的组织结构体系之九以生产要素的资源属性的取用方式为切入点进行体系设计,使理论基础进一步深入;成本测算和成本控制两项业务联动统一,其预算成本和控制过程可随时掌握;管理责任与成本业务体系的有机结合,利用业务目标责任分解进行过程控制和业务目标责任成果进行结果控制。 The construction of a composite functional system of the organizational structure of nine resource elements of production elements of access to the system as a starting point for the system design, so that the theoretical basis for further deepening; cost measurement and cost control of the two businesses linked to the unity of its budget costs and control processes Can grasp at any time; the organic combination of management responsibility and cost business system, the use of business objectives responsibility decomposition of the process control and business objectives and results of the outcome of the control.