Project Design On The Responsibility Cost Management For XY Co. LTD

Responsibility cost is computed based on the cost centers with responsibility which istreated as the cost object. It is an important basis for the appraisal of each responsibility centerbusiness performance and fulfillment of duties. As an effective cost control methods,responsibility cost management system has achieved good results in many enterprise,especially in the construction companies. High-tech manufacture companies are becomingincreasingly important in the national economy. However, in the current study, theresponsibility involved in high-tech manufacturing enterprise cost management studies israrely concerned. This article will research on the responsibility cost management for XYlithium battery separator producers.This article studied the case of XY Company. In this process, we departed from thetheory of cost management responsibility, combined with the characteristics of lithium batteryseparator manufacturing enterprise costs, and analyzed the arising problems in XY lithiumbattery separator manufacturing enterprise cost management. In recent years, the cost of XYCompany was rapidly rising. After analysis, it mainly due to the following reasons.Firstly,XY Company did not establish a mature cost management system. Secondly, there were noclear divisions of responsibilities in XY Company. And in the long-terms, XY Companywasted a lot. In view of this, it is necessary to build responsibility cost management system inXY Company. The article elaborate the division of XY lithium battery separatormanufacturing Corporate Responsibility Center, budget establishment of the responsibilitycost, accounting of the responsibility cost, and the assessment of responsibility cost. Besides,the paper also analyzes the problems of responsibility cost management in the implementationprocess, such as division of responsibilities centers, controllability analysis of cost, and thepricing of internal transfer. At the same time, the paper gives possible solutions. Of course,XY Company may face other new difficulties, and it is need to adjust according to actualsituation.This paper studies the lithium battery separator manufacturers want to design a reasonable and feasible responsibility cost management system. I hope this paper canprovide a reference for cost control in lithium battery separator manufacturers. By this way,XY Company can reduce the cost, increase profits, and improve the Rate of Return onCommon Stockholders’ Equity (ROE) of enterprises. In summary, application ofresponsibility cost management can effectively reduce the invalid cost and reduce the waste ofresources. It has high social significance.