责任会计是以企业内部的各责任单位或责任中心为基础进行业绩控制和考核的。责任中心是责任会计的基础。为了分清责任,调动各部门的工作积极性,凡企业内部各责任中心之间相互提供劳务和产品时,都要实行计价转帐。这时的计价标准,就是“转让价格”,或称“内部结算价格”。从本质上讲,一切成 Responsibility accounting is based on the internal responsibility of each company or responsibility center based on performance control and assessment. The responsibility center is the basis of liability accounting. In order to clarify the responsibility and mobilize the enthusiasm of the various departments, all companies within the company’s internal responsibility centers must provide cost-effective transfer of services and products. The pricing standard at this time is the “transfer price” or “internal settlement price.” Essentially, everything becomes