生产作业部责任成本管理的实证分析

Empirical Analysis on Responsibility Cost Management in Production Operation Division

以生产作业部为研究对象,基于责任成本的原则和程序,进行相应的实证分析。结果表明,在财务预算和综合计划的总体调控下,建立生产作业部责任成本管理体系,从专业处室、生产装置和班组岗位等着手,可对技术经济指标实施责任成本化管理。

With the production operation division as studying object,based on the principles and procedures of responsibility cost,corresponding empirical analysis was carried out.Result showed that establishment of responsibility cost management system for production operation division under overall control of financial budget and comprehensive planning could execute responsibility cost management on techno-economic indexes from special departments,production plants,and shift positions.