我国以往的成本核算工作,偏重于以产品为对象。这种方法与经济体制改革的要求不相适应,其突出弊端是:分不清生产经营过程中每个环节、每个步骤直至每个人的经济责任。因此,人们称之为“大锅饭”成本。要改变这种“大锅饭”成本,必须建立责任成本。责任成本与产品成本不同:后者计算对象是产品,是受益者的成本,而前者计算对象是各岗位、消费者、责任者的成本;后者主要是单一产品成本核算,其目的主要是为了完成上级下达的计划和计算利润,而前者主 Our previous cost accounting work, emphasis on product as the object. This method is incompatible with the requirements of the reform of the economic system. The outstanding drawbacks are that it can not distinguish the economic responsibility of every step, every step and every person in the process of production and operation. Therefore, people call it “big pot” cost. To change this “big pot” costs, we must establish the cost of responsibility. Responsibility costs and product costs are different: the latter calculation object is the product, is the beneficiary of the cost, while the former calculation object is the cost of various positions, consumers, responsible; the latter is mainly a single product costing, the main purpose is to Complete the plan issued by the superior and calculate the profit, while the former Lord