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搞好责任会计是当前会计改革的主要课题。本文仅就物资企业建立责任会计的几个问题,略陈管见。一、划分责任中心,明确经济责任,落实责任指标物资企业的责任中心应根据其经营活动的特点及目前物资企业实行经济责任制的具体情况来划分。在目前,物资企业基本上是分科室来落实经济责任制,因此,物资企业责任会计的责任中心划分应与其落实经济责任制的责任中心一致,具体来讲就是: (一)对于业务部门来说,其中主要经济责任是负责物资的购进与销售,具体责任工作有:1进行市场调查和市场预测,及时掌握市场动向,组织合理的物资库存结构;2制定市
Responsibility accounting is the main subject of current accounting reform. This article only briefly discusses several issues concerning the establishment of liability accounting for material companies. 1. Dividing responsibility centers, clarifying economic responsibilities, and implementing responsibility indicators. The responsibility center of goods and materials enterprises should be divided according to the characteristics of their business activities and the specific circumstances in which current material enterprises implement economic responsibility systems. At present, material companies are basically sub-divisional offices to implement the economic responsibility system. Therefore, the division of the responsibility center for material enterprise responsibility accounting should be consistent with its responsibility center for the implementation of the economic responsibility system, specifically: (1) For the business sector Among them, the main economic responsibility is responsible for the purchase and sales of materials. The specific responsibilities include: 1 Conducting market surveys and market forecasts, keeping abreast of market trends, and organizing a reasonable inventory structure;