论文部分内容阅读
责任成本管理是责任会计的重要组成部分。它是吸收了责任会计的精髓并和我国氮肥行业的特点相结合而形成的一种新型的管理制度。其特点可概括为:责任指标明确化、责任归属层次化、责任权利分级化、责任考核数据化、责任奖惩一体化。具体运行机制包括下面四个方面: (一)划分实体,下放权限按照“统一经营、分级分权、独立核算、自负绩效”的原则,我厂把能独立地进行和完成一定
Responsibility cost management is an important part of liability accounting. It is a new type of management system that has absorbed the quintessence of responsibility accounting and combined with the characteristics of China’s nitrogen fertilizer industry. Its characteristics can be summarized as follows: clarification of responsibility indicators, hierarchical attribution of responsibilities, classification of responsibilities and rights, digitization of responsibilities assessment, and integration of responsibilities and rewards and penalties. The specific operating mechanism includes the following four aspects: (1) Dividing entities and delegating authority According to the principles of “unified management, hierarchical decentralization, independent accounting, and self-contained performance”, our company can independently perform and complete certain tasks.