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责任成本会计在企业中的应用分析 被引量:2

Analysis on the Application of Responsibility Cost Accounting in Enterprises
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摘要 在企业的发展过程中责任成本会计是重要的工作环节,一般我们很容易把产品的成本跟责任成本的概念相互混淆,主要还是因为产品成本跟责任成本之间存在很多联系。加强责任成本会计工作,能够有效提升企业整体发展效率,优化企业资源的合理配置。论文主要分析了责任成本会计在企业发展中的具体应用。 In the process of enterprise development, responsibility cost accounting is an important part of the work. Generally, it is easy to confuse the concept of product cost and responsibility cost, which is mainly because there are a lot of links between product cost and responsibility cost. Strengthening responsibility cost accounting can effectively improve the overall development efficiency of enterprises and optimize the rational allocation of enterprise resources. This paper mainly analyzes the specific application of responsibility cost accounting in the development of enterprises.
作者 黄嘉怡 HUANG Jia-yi(Guangzhou Huali Science and Technology Vocational College,Guangzhou 511325,China)
出处 《中小企业管理与科技》 2018年第29期73-74,共2页 Management & Technology of SME
关键词 责任成本会计 企业 应用 responsibility cost accounting enterprise application
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