Research On The Three-dimensional Management Control System Of Responsibility Accounting Based On ABCM

For a long time, as an internal management system, Responsibility Accounting has controlled the business activities effectively by evaluating the performance of each responsibility center, finding differences and analyzing causes of the differences. But, as the surroundings changing constantly, Responsibility Accounting is more and more difficult to control them. New changes in the environment put forward new requirements for Responsibility Accounting, and it must enrich, improve and develop itself with the changing of economic environment.Strengthening cost management and control is a development trend for Responsibility Accounting to adapt to the new environment. ABCM shows strong vitality in cost management, especially in terms of cost control. So the paper put forward the topic "Three-dimensional Management Control System of Responsibility Accounting Based on ABCM", and carried on the study according to the mainline of "Related theoryâ†'mechanism analysis of Responsibility Accounting and ABCMâ†'construction of the Three-dimensional Management Control System of Responsibility Accounting Based on ABCMâ†'applications of the Three-dimensional Management Control System of Responsibility Accounting Based on ABCM".This paper firstly combed and commented the research status of "introducing ABCM to Responsibility Accounting". Taking Systems Theory,Management Control Theory and PDCA Cycle as the theoretical basis, the paper analyzed and caparisoned the mechanism of Responsibility Accounting and ABCM, and constructed a three-dimensional Management Control System focusing on "activity" which includes performance measurement dimensionality, management control dimensionality and performance evaluation dimensionality; In order to ensure the operability, this paper designed the application steps and analyzed the application conditions of the system to reduce the application blindness. At last, the paper summarized the whole research, pointed out the innovations and shortcomings, and proposed the further research direction.