作业管理在责任会计制度中的应用初探

A Preliminary Exploration on the Operation Administration Used in Responsibility Accounting System

在对传统责任会计制度的特点及存在问题分析的基础之上 ,试图把一种新型的管理方法———作业管理引入其中 ,实现对传统责任会计制度的改进 ,同时对作业管理在责任会计制度中的应用进行了初步探讨。

Under the foundation of analysing the characteristics and problems of traditional responsibility accounting system,the author attempts to introduce a kind of new type administrative method-operaiton administration in it in order to carry out the improvement of traditional responsibility accounting system,at the same time the author preliminary explores the operation administration which used in the responsibility accounting system.