Responsibility Accounting System Design Based On The ABC Management

Responsibility accounting system is the enterprise in order to draw a clear line of responsibilities within the established set of evaluation, assessment of responsibility center operations in the internal control system. It is great emphasis on the responsibility of center-based explicit responsibility for the various centers, budgeting, and completion of the various responsibility centers to give rewards and punishments of the hope that the implementation of work responsibilities to play to mobilize the enthusiasm of the staff role.Responsibility accounting system is the enterprise in order to draw a clear line of responsibilities within the established set of evaluation, assessment of responsibility center operations in the internal control system. It is very much emphasis on the responsibility of center-based explicit responsibility for the various centers, budgeting, and completion of the various responsibility centers to give rewards and punishments of the hope that the implementation of work responsibilities to play to mobilize the enthusiasm of the staff role.Since Fuersiji·Professor Edwards has been activity-based costing management theory, operations cost management theory and methods have been widely used in practice, the management of enterprises. It emphasizes the management should go deep into the production and operation process of the operating level, will manage the refinement to improve the efficiency of economic management.In this paper, in-depth analysis of traditional responsibility accounting system, based on the responsibility of revealing the existing accounting system in operation has shown the following issues:inter-departmental accounting difficulties, the responsibility to implement sufficient refinement; difficult to control the production process; design of the responsibility of evaluation index ignoring the non-financial indicators. Then designed to work cost management based on new responsibilities for the accounting system. The new responsibility accounting system will be operating cost management theory and method applied to the division of responsibility centers in order to center-based operating division of responsibility center, breaking the past, relying solely on the functional departments of the traditional division of responsibility centers.So that the responsibility of the implementation of more specific and detailed; to the preparation of the responsibility of operating a center-based budget to the basis of cost drivers to accurately predict the amount of work to make budget targets more feasible; the same time, the responsibility of evaluation of indicators in the design emphasis was placed on non-financial indicators the introduction of, for example:delivery, production cycle, product quality and after-sales service, unit of time operating frequency, frequency of rework.