摘要
文章系统地论述了责任成本管理的一系列问题，包括责任成本管理的责任主体、责任目标、责任预算、内部结算、责任指标的核算与控制。
The paper expounds a series of problems on cost management including the principal part of responsibility, target of responsibility, buget of responsibility, internal accounting, index accounting and control, performance apprasial.
出处
《中国地质矿产经济》
1999年第7期34-37,F004,共5页
China Geology & Mining Economics
关键词
责任成本
成本管理
成本核算
企业管理
responsibilty cost
accounting and control
check and appraisal
