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当前,不少施工企业为了适应市场经济体制改革的需要,加强成本管理,降低成本支出,提高企业经济效益,大都采用了新的管理模式——责任成本核算管理制度。 责任成本是指按照责任者的可控程度所归集的应由责任者所负担的成本,且在特定的时期,特定责任中心的责任人可以计量,可以掌握其发生的情况,并可以调节的成本。 责任成本核算集企业管理的各个方面于一体,涉及的部门和人员多,需具备有较强的综合管理职能,具有较高的透明度,使职工都能明确自己所完成的某一单项工程的效果,以充分调动各个责任层次和广大职工的积极性,体现企业管理以财务管理为龙头,以经济效益为中心的指导思想,在企业管理中具有先进性和优越性。
At present, many construction enterprises adopt a new management mode - the responsibility cost accounting management system in order to meet the needs of market economy system reform, strengthen cost management, reduce cost and improve enterprise economic benefits. The responsibility cost refers to the cost that should be borne by the responsible person, which is collected according to the controllable degree of the responsible person. At a specific time, the responsible person of the specific responsibility center can measure, can grasp the happening and can adjust cost. Responsibility costing sets all aspects of business management in one, involving many departments and personnel, need to have a strong integrated management functions, with high transparency, so that employees can be clear that they have completed a single project results In order to fully mobilize the enthusiasm of various levels of responsibility and the broad masses of staff and workers, embody the guiding ideology of enterprise management taking financial management as the leading factor and economic efficiency as the center, and have advanced and superiority in enterprise management.