关于责任核算的进一步研究

Further Studies on the Responsibility Accounting

在前文"关于责任核算的辨析"(价值工程,2011.1)基础上,运用比较分析法,着重探索责任会计中责任成本的核算,最后以确认、计量、记录和报告等会计循环为依据,对一个实例进行了具体的计算和记录。文章的创新在于对责任中心的经济责任,只有通过计算并剔除不可控费用,将可控部分作为责任成本进行分解、计算和考核,才能落实分清责任,体现可控性原则。

Based on the first paper ＂Analysis on Responsibility Accounting＂ （Value Engineering, 2011.1）, the paper uses comparative analysis to explore the accounting of responsibility cost in responsibility accounting, and finally takes the recognition, measurement, recording and reporting accounting cycle as the basis to calculate and record the specific instance. The innovation of this article lies in the economic responsibility of the center of responsibility, and only remove uncontrollable cost by calculating and make decomposition, calculation and assessment to the controllable responsibility cost, can we implement and clarify responsibilities and reflect the principle of controllability.