有色矿山的生产单位是没有收入的责任成本中心,借助作业成本法来达到责任成本绩效管理的目的,探索责任成本绩效管理与职工收入分配的途径。本文从作业成本法是企业责任成本绩效管理的实现形式,实施作业成本责任绩效管理的做法以及实行责任成本绩效管理应该注意的几个问题进行了有益的探讨和研究。 Non-ferrous mines produce units with no revenue cost center, using ABC method to achieve the purpose of cost-effective performance management, and explore the ways of responsibility cost performance management and employee income distribution. This paper discusses and studies beneficially from the view that ABC is the realization of CSR performance management, the implementation of ABC’s responsibility performance management and the implementation of liability cost performance management.