基于作业成本管理的企业经济责任考评体系研究

Study of enterprise's financial responsibility system based on ABCM

为建立适应市场经济的企业激励与约束机制,基于作业成本管理先进理念,建立了企业经济责任考评体系.从建立责任考评指标体系着手,划分了以同质作业为中心的责任主体,确定了各级责任系数.建立各级责任考评对比标准.通过建立经济责任考评模型,进行各级责任考评和责任奖惩.该文构建的基于作业成本管理的企业经济责任考评体系,适应市场动态发展环境的需要,是调动员工积极性、主动性,促进企业科学管理的有效手段,为新环境下企业经济责任考评提供了新思路.

The advanced idea of activity-based costing management (ABCM) was used to establish an enterprise's financial responsibility system. After setting up the oversight indexing system, similar responsibilities and activities were grouped, the coefficient of reponsibility at all levels was confirmed, and comparative standards of responsibility at all levels, including rewards and punishments, were established. This method was found to be a realistic way to set up and improve an enterprise's atmosphere while adapting to the market economics. ABCM is an effective means to promote staff enthusiasm and initiative, as well as scientific management and financial responsibility in an everchanging environment.