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Research On The Application Of Responsibility Accounting In Company A

Posted on:2021-07-25Degree:MasterType:Thesis
Country:ChinaCandidate:C P DingFull Text:PDF
GTID:2492306110996719Subject:Accounting
Abstract/Summary:PDF Full Text Request
As the competition in the manufacturing market has intensified,more business owners have begun to focus on the healthy growth of the enterprise,and seek the mystery of development from within the enterprise.One of the secrets to promote the healthy growth of an enterprise is to establish a friendly and efficient internal management system of the enterprise,so as to further strengthen internal management,and use the great potential of internal development to reduce costs,help companies better improve economic efficiency and achieve development goals.As a scientific management tool,corporate responsibility accounting is of great significance to better achieve corporate goals and promote the healthy growth and development of enterprises.Responsibility accounting is a set of enterprise accounting system that organically combines responsibility system and accounting in enterprise management.It can clearly divide the internal responsibilities of the enterprise,establish a performance evaluation system for the overall operating status of each responsible unit of the enterprise,so as to accurately implement the work responsibilities;at the same time,it can also fully stimulate the internal potential of the enterprise,scientifically,reasonably,fairly and fairly Perform performance evaluation on employees,effectively improve employees’ subjective initiative,promote value play,and achieve the maximum cost reduction and effective improvement of work efficiency under the premise of strict quality assurance.This article starts from the basic theory and practice of responsibility accounting,considers the advantages and characteristics of the Electromechanical industry,and conducts a detailed study of its responsibility accounting management and application for A Electromechanical Company,and analyzes the specific work ideas,system construction and application of its corporate responsibility accounting application.The specific measures implemented summarized the existing technical problems and the main causes of the problems,and proposed optimization suggestions for the related problems.The details are as follows: First,it introduces the actual management application and development status of current responsibility accounting in A Mechanical andElectrical Company,and details the current setting and division of the responsibility center of A Mechanical and Electrical Company,the formulation of internal asset transfer prices,and the reasonable responsibility accounting budget.Preparation,management and accounting of the responsibility center,assessment of personnel,rewards and punishments and other specific measures.Secondly,it analyzes the actual results and technical problems of the current application of corporate responsibility accounting.Then,in order to perfect and solve the specific problems of the application of responsibility accounting of A Mechanical and Electrical Company,relevant improvement suggestions and overall solutions were put forward.Finally,summarize and propose the shortcomings of this article.Through research,I hope that it can play an active role in the management and application of liability accounting for mechanical and electrical companies,and also provide some academic reference and reference for other enterprises.
Keywords/Search Tags:Responsibility Center, Responsibility Budget, Responsibility Accounting, Responsibility Assessment
PDF Full Text Request
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