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责任成本管理,是行之有效的一种成本管理方法,它通过责任中心的划分和责、权、利的明确,改变了以往成本管理中有责无权、有权无责等权责不对称的现状,极大地调动了员工参与成本管理的积极性,使企业成本管理发生了根本性的变化,主要表现在:一是成本的管理对象发生了变化,由笼统的项目变为具体责任人,简化了成本管理的程序和成本管理的内容,使成本管理变得相对容易些;二是扩大了成本管理参与人员的范围,由个别部门管理变为全员参与管理,有利于成本的过程控制。
Responsibility cost management is an effective cost management method. It divides the responsibility center and clarifies the responsibilities, rights and benefits and changes the rights and responsibilities of the previous cost management The status quo greatly mobilized the enthusiasm of employees involved in cost management, cost management has undergone fundamental changes in business, mainly in the following aspects: First, the cost of the management object has changed from a general project into a specific responsible person to simplify The cost management procedures and cost management content, so that cost management becomes relatively easy; Second, to expand the cost management of the participants range, from individual departmental management into full participation in management, is conducive to the cost of process control.