Research On Application Of Responsibility Accounting System Based On The Enterprise Growth

Along with the enterprise competition environment becoming increasing fiercely, how toachieve business growth is the most concerned problems for enterprises. More and moreenterprisers realize that in order to achieve the development, they need to change the mode ofdevelopment, strengthen internal management, rely on high level management to reduce thecost, improve the economic performance. As a management tool, responsibility accounting isbeneficial to realize the goal of enterprise and achieve consciously grow.Through the discussion about the relationship between responsibility accounting andenterprise growth, this paper aims to obtains the responsibility accounting as an advancedmanagement tool, helps to promote enterprise from natural growth transition to consciouslygrowth. At the same time, this paper provides ideas about how to establish the responsibilityaccounting system. The concrete research contents as follows.First of all, the theoretical foundation of this article based on the enterprise growththeory and responsibility accounting theory: enterprise growth definition, characteristics andgrowth type are studied. On the basis of existing theories, this paper proposes a new growthpattern namely natural growth and conscious growth; Secondly, study the relationshipbetween responsibility accounting and enterprises growth. This paper analyses theresponsibility accounting’s positive and negative effects to the enterprises growth, and thenputs forward to the relationship model of responsibility accounting and enterprise growth;Thirdly, analysis the application status of responsibility accounting in our country usingquestionnaire method, finding the application problems and analyzing causes of the problems;Fourthly, establish the responsibility accounting system, which includes responsibilitymanagement system, responsibility accounting index system, evaluation system and theimplementation system, the four subsystems link each other through mutual contact and forman organic whole, which can solve the problems of using responsibility accounting andprovide ideas for the enterprise application of the responsibility accounting system; Finally,conclusion of this paper. The application of responsibility accounting is helpful to improve theconsciousness of enterprise management, improve management level, and promoteenterprises from blind naturally grow to consciously grow, then put forward to the futureresearch direction.