美国绝大多数的经济组织中,都把对经营基本活动负有直接责任的所有下属单位称为生产部门,而其他部门则称为专职部门,这些部门的主要任务是支持生产部门的生产活动或是为生产部门提供服务。总会计师也是起专职作用,他与生产和销售主管人所起的生产作用是截然不同的。会计部门有责任为其他管理者提供专门的服务,包括对预算提出意见,进行差异分析,制定产品价格以及进行专项决策等。会计部门 In the vast majority of economic organizations in the United States, all subordinate units that have a direct responsibility for running basic activities are called productive sectors, while others are called specialized departments whose main task is to support the productive activities of the productive sectors or Is to provide services for the production sector. The chief accountant also takes on a full-time role, and he has a completely different production role from the production and sales manager. The accounting department is responsible for providing specialized services to other managers, including making comments on the budget, making variance analysis, setting product prices, and making special decisions. Accounting department