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建立责任中心会计体系,是企业实施分权经营与管理控制的基础性工作。根据管理实践活动的特性和管理责任权限的大小,基本的责任中心有三类,即成本中心、利润中心和投资中心。根据不同的责任中心的特点,确定各个责任中心的业绩评价与考核重点,是企业开展责任会计的关键。本期我们先介绍前两种责任中心及其业绩评价的基本方法,而投资中心的相关内容下一期继续讨论。
The establishment of responsibility center accounting system is the basic work for enterprises to implement decentralized management and management control. According to the characteristics of management practice activities and the size of management responsibility authority, there are three basic responsibility centers, namely cost center, profit center and investment center. According to the different characteristics of the responsibility center, to determine the performance evaluation of each responsibility center and assessment focus is the key to the enterprise to carry out responsibility accounting. This issue we first introduce the first two kinds of responsibility centers and the basic method of performance evaluation, while the investment center to continue the discussion of the next issue.