| The key to the survival and development of enterprises is that their products can get continuous profit. But in the fierce market competition, enterprises usually cannot determine the price of their products. The only way to increase the profit is to decrease the cost and expense. But within the various stages of the product life cycle, the points which the cost occur are not consistent with the points which should be accountable to and can control the cost. If we cannot recover the source and cannot find the points which should implement the cost control, we will affect the efficiency of cost control. So, to recover the source for the responsibility cost can control the cost effectively.In this paper, firstly the responsibility accounting and the thought of origin management are reviewed. Based on the scope and characteristic of modern cost control as well as the characteristic of each stage in the product life cycle, by implementing the thought of origin management -recovering the source, the responsibility cost which each responsibility centers should undertake is researched from the activity and the relation which cost occur. Then the responsibility centers are divided and the responsibility and the authority which the responsibility centers have are concluded according to the analysis of last chapter. Based on distinguishing clearly the responsibility cost, the appraisement of responsibility cost is researched. Finally, the application is analyzed in a case. |
