本文選題：責(zé)任會計 + 責(zé)任中心　； 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：隨著我國經(jīng)濟(jì)迅速發(fā)展,中小企業(yè)已成為社會經(jīng)濟(jì)不可缺少的組成部分,是現(xiàn)代化市場經(jīng)濟(jì)的重要基礎(chǔ)。然而,中小企業(yè)自身存在內(nèi)部管理制度不為完善,責(zé)任劃分不清楚,落實(shí)責(zé)任指標(biāo)不明確,進(jìn)行責(zé)任核算方法不具體,考核責(zé)任業(yè)績不明晰,實(shí)施責(zé)任獎懲不公平等一系列問題,使其很難在激烈的市場競爭環(huán)境中贏得一席之地。由于責(zé)任會計是以提高經(jīng)濟(jì)效益為中心,突出責(zé)任核算、責(zé)任控制、責(zé)任考核并與分配制度相結(jié)合的管理制度,是優(yōu)化企業(yè)管理最為有效的管理系統(tǒng),是成為與現(xiàn)代企業(yè)的控制環(huán)境最為密切的會計系統(tǒng)。所以,受到中小企業(yè)的歡迎,并得到了廣泛的實(shí)施。因此推行責(zé)任會計的對于中小企業(yè)提高國際競爭力、加強(qiáng)企業(yè)的風(fēng)險防范有著重要的意義。本文根據(jù)汽車剎車片鋼背制造企業(yè)的特點(diǎn),針對該類制造業(yè)企業(yè)的代表之一A公司管理中出現(xiàn)的各種問題,并結(jié)合本人在A公司的工作經(jīng)歷,進(jìn)行責(zé)任會計實(shí)施的案例分析。由于A公司近年來內(nèi)部管理制度的完善跟不上其發(fā)展的速度,責(zé)任控制不到位,成本不斷攀升,導(dǎo)致了公司很大程度上的資源浪費(fèi)。由此提出了在A公司實(shí)施責(zé)任會計的必要性,并詳細(xì)闡述A公司責(zé)任中心的劃分、責(zé)任預(yù)算的編制、責(zé)任會計的核算以及責(zé)任中心考核等。本文希望通過A公司實(shí)施責(zé)任會計的研究為汽車剎車片鋼背制造企業(yè)推行責(zé)任會計管理提供參考,給汽車剎車片鋼背制造企業(yè)內(nèi)部管理提供幫助,以使其達(dá)到完善企業(yè)管理,提高企業(yè)經(jīng)濟(jì)效益的目的。
[Abstract]:With the rapid development of China's economy, small and medium-sized enterprises have become an indispensable part of social economy and an important foundation of modern market economy. However, the internal management system of SMEs is not perfect, the responsibility division is not clear, the responsibility index is not clear, the responsibility accounting method is not specific, and the assessment responsibility performance is not clear. It is difficult to win a place in the fierce market competition due to the unfair implementation of responsibility rewards and punishments. As the responsibility accounting is a management system which focuses on the improvement of economic benefits and emphasizes the combination of responsibility accounting, responsibility control, responsibility assessment and distribution system, it is the most effective management system to optimize the management of enterprises. It is the accounting system which is most close to the control environment of modern enterprises. Therefore, by the small and medium-sized enterprises welcome, and has been widely implemented. Therefore, the implementation of responsibility accounting is of great significance for small and medium-sized enterprises to improve their international competitiveness and to strengthen the risk prevention of enterprises. According to the characteristics of automobile brake steel back manufacturing enterprises, this paper aims at various problems in the management of company A, one of the representatives of this kind of manufacturing enterprises, and carries on case analysis of the implementation of responsibility accounting in combination with my working experience in company A. In recent years, the improvement of internal management system in company A can not keep up with the speed of its development, the responsibility control is not in place, and the cost is rising, which leads to the waste of resources to a great extent. This paper puts forward the necessity of implementing responsibility accounting in company A, and expounds in detail the division of responsibility center, the compilation of responsibility budget, the accounting of responsibility accounting and the examination of responsibility center. This paper hopes to provide reference for the implementation of responsibility accounting management in automobile brake steel back manufacturing enterprises through the research of implementing responsibility accounting in company A, and to provide help for internal management of automobile brake steel back manufacturing enterprises, so as to make it perfect the enterprise management. The purpose of improving the economic benefit of enterprises.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.4;F406.7

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本文編號：1819110