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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。本期专题讨论投资中心业绩评价与控制的问题。
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 discusses the investment center performance evaluation and control issues.