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Responsibility Accounting In The Application Research Of A Company

Posted on:2018-06-12Degree:MasterType:Thesis
Country:ChinaCandidate:Z ChenFull Text:PDF
GTID:2359330518486070Subject:Accounting
Abstract/Summary:PDF Full Text Request
Along with the rapid development of our economy,small and medium-sized enterprises has become an integral part of social economy,is the important foundation of modern market economy.However,small and medium-sized enterprise own existence is not to perfect internal management system,responsibility divided not clear,the implementation of the responsibility is not clear,responsibility accounting method is not chaos,and specific assessment responsibility performance is not clear,the implementation of responsibility for rewards and punishments unfairness a series of problems,make it difficult to win a place in the fierce market competition environment.Because of responsibility accounting is to increase economic benefits as the center,highlight the responsibility accounting,control,responsibility assessment and combined with a distribution system of the management system,is the most effective management system,optimize enterprise management is to become a control environment most closely with modern enterprise accounting system.So,was welcomed by small and medium-sized enterprises,and has been widely implemented.Therefore,implementation of responsibility accounting for small and medium-sized enterprises to improve international competitiveness,strengthen the enterprise risk prevention is of great significance.In this paper,based on the characteristics of automobile steel back manufacturing enterprise,for enterprise one of the representative of the class manufacturing all kinds of problems in the management of A company,and combined with my internship in A company,in case analysis on the implementation of responsibility accounting.Due to the improvement of the internal management system in recent years A company to keep up with the speed of its development,responsibility control does not reach the designated position,rising cost,caused the company to A large extent the waste of resources.Thus puts forward the necessity of the implementation of responsibility accounting in A company,and expounds in detail the division of responsibility center,A company of responsibility budget preparation,responsibility accounting calculation and assessment of responsibility center,etc.In addition,the responsibility accounting analysis of existing problems in the process of implementation,and targeted measures are put forward.This paper hope through research for the automobile steel back manufacturing enterprises design a set of reasonable and feasible responsibility accounting management system,and the car of the steel back manufacturing as reference for the enterprise internal management,to achieve perfect enterprise management,enhance economic efficiency of enterprises.At the same time,the enterprise application of responsibility accounting system can effectively reduce the enterprise cost,reduce waste of resources,has the very high social significance.
Keywords/Search Tags:Responsibility accounting, responsibility center, responsibility budget
PDF Full Text Request
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