Study On The Application Of Responsibility Accounting Of Coking Company

Along with the rapid development of globalization in the world,our country economy development level,increasing the consumption structure upgrade to speed up agricultural,industrialization and urbanization is speeding up,the at the same time,domestic all walks of life are faced with different opportunities and challenges.Especially the coke industry as one of the basic industries,also experienced the change of The Times.Coking industry in our country have formed comparatively perfect system of coking industry,the production quality,technological innovation,industrial scale,energy conservation and environmental protection,industrial processes and so on have made great progress,and in the "coking byproduct" and "coke oven gas comprehensive utilization" and so on has made great breakthrough and long-term development,made great contributions to the development of manufacturing industry in our country,for the sustainable development of the national economy play an role instead.However,as the strengthening of awareness of environmental protection in recent years,the emergence of new energy,clean security in order to accelerate the supply side structural reforms introduced by the government five key tasks,namely "reducing excess capacity,de-stocking,de-leveraging,reducing costs,improving weak links" of the guidelines and policies,M coking company’s operation and development is facing enormous challenges,in a critical period of change to survive,the company currently executing accounting management system already can not adapt to and promote the development of a long-term and strategic.So,faced with the changes of the external environment,to make M coking company steady,sustainable development,must be the corresponding reform,in particular,in the company organization the necessary internal accounting management system reform and innovation,and the application of responsibility accounting gradually be taken seriously,and widely spread.Based on M coking company as the research object,by many of the scholars agree the responsibility accounting as the guiding ideology,the decentralized management,the principal-agent theory,organizational behavior,incentive theory,leadership theory based on relevant theories,through a large number of find reading related literature and materials,the methods of case studies and fieldwork,M coking company production operations for the analysis of the system.Firstly,the implementation of responsibility accounting of M coking company is analyzed in depth.According to the principle of matching power,responsibility and interest,will the company internal each organization unit is divided into a number of responsibility center,and the company the relevant index to the production and operation of budget implementation decomposition to each responsibility center,by its controllable itself production operation process of self control,to ensure to complete the company’s financial budget,improve the economic benefit.At the same time,the simulation of the internal market,between the internal organizational units to provide products or services,and shall be the responsibility of the company various departments to determine the corresponding internal transfer price,the standard cost center to each responsibility center into a profit center.Finally,according to its production and operation situation adopt double track of each responsibility center with the necessary responsibility accounting,clearly reflect the cost of each responsibility center and results,comparing with the budget at the same time,the analysis of differences,and as the basis of assessment.On this basis,combining with the current cost reduction,to the demand of the production capacity,after comprehensively in this paper,the aspects of the above,based on the sustainable development of the company,find out M coking company existing deficiency of the current responsibility accounting application,,and the optimization measures are put forward.Based on the comprehensive analysis of M coking company after the implementation of the responsibility accounting present situation,combining with theory knowledge,responsibility accounting basic principles,clear the responsibility main body,is committed to solve the deficiency existing in reality.To solve these problems,put forward from several aspects to improve optimization scheme,which mainly include: perfecting the responsibility center between the formulation of internal transfer price,puts forward the new concept of co-product accounting,refined,performance evaluation index of each responsibility center,establishing the reasonable evaluation mechanism,etc.At the same time,to give employees the corresponding management power,has closely integrated,and to further improve the application of corporate responsibility accounting practice effect,so as to provide reference for further development of company.In addition,the M company in responsibility accounting part of the problem also represents part of the coking company of common problems,I hope that through this case,the research on the responsibility accounting of other coking companies will play a role.