Investigation On The Application Of Responsibility Accointiong In Project-Developing Application And Optimization

Responsibility accounting are internal management systems of enterprises,which are based on finance activities and create value for enterprises.At present,however,management modes of modern enterprises are changing with the development of economies,and traditional internal management modes can no longer adapt to complicated external environment.Therefore,in the process of management system conversion,utilization and improvement of responsibility accounting cannot only exert decentralized management functions,but also favor the unity economy benefit and improve the management efficiency of enterprises.In present,the applications of responsibility accounting are mostly based on macroscopic and directivity investigation in the aspect of strategy,which still rest on the traditional theoretical level.Rare researchers go deeply into enterprises' internal to investigate the influence degree of responsibility accounting to enterprises,and the investigation of the effect to enterprises internal project-developing is even more scarce.For technological enterprises,project-developing is the vitals of enterprises development,and responsibility accounting mainly aims at improving the efficiency of project-developing.Therefore,a case study of YD company,which gradually develops maturely after anti-dumping and anti-subsidy crisis in 2012,is conducted in this paper.After consulting data during the internship in this company,we discover its superiority and precondition in responsibility accounting.Therefore,this paper is based on responsibility accounting application of YD company and conduct concrete analysis for project-developing of this company,including the establishment of responsibility center,cost calculation according to project-developing staff proportion,the scheme of decreasing the costs and increasing the efficiency and the analysis on the advantages of responsibility accounting in this company.In the analysis process,we found that top-down decomposing pattern set by the company is to distribute mission objective by leaders,which has certain mandatory.Due to various properties of responsibility centers,management performance of the company cannot be reflected factually.Thus,this paper proposes improvement suggestions to YD company according to the success experience.The main line is the independent setup of proposed investment center,and cost driver analysis of projects is conducted.Furthermore,this paper carries out cost accounting of centers by activity-based costing,and improves examination index by increasing profit ratio of capital and residual interest.This method cannot only benefits effective motivation to staff,but also achieve the purpose to accomplish the consistency of the overall objectives of the company.