合理制定企业内部各成本责任中心的内部结算价格,有利于正确评价各成本责任中心的工作实绩。推动厂内全面经济责任制的开展,有利于加强企业成本管理。本文拟从费用的可控性角度出发,对合理制订企业内部各成本责任中心的内部结算价格谈些看法,以求教于会计界同行。当前,企业内部结算价格有两种类型:成本型内部结算价格(包括C+V)、价格型内部结算价格(包括C+V+m),后者主要适用于 Rationally formulating the internal settlement price of each cost responsibility center within an enterprise is favorable for correctly evaluating the performance of each cost responsibility center. Promote the full implementation of the factory economic responsibility system is conducive to strengthening enterprise cost management. This article intends to cost control from the point of view, the rational development of the internal cost of responsibility within the company’s internal settlement price to talk about some ideas to seek advice in the accounting profession counterparts. At present, there are two types of internal settlement prices: cost internal settlement price (including C + V), price internal settlement price (including C + V + m), the latter mainly applies to