责任会计在A公司的应用研究

发布时间：2018-04-29 08:10

本文选题：责任会计 + 责任中心　；参考：《湘潭大学》2017年硕士论文

【摘要】：随着我国经济迅速发展,中小企业已成为社会经济不可缺少的组成部分,是现代化市场经济的重要基础。然而,中小企业自身存在内部管理制度不为完善,责任划分不清楚,落实责任指标不明确,进行责任核算方法不具体,考核责任业绩不明晰,实施责任奖惩不公平等一系列问题,使其很难在激烈的市场竞争环境中赢得一席之地。由于责任会计是以提高经济效益为中心,突出责任核算、责任控制、责任考核并与分配制度相结合的管理制度,是优化企业管理最为有效的管理系统,是成为与现代企业的控制环境最为密切的会计系统。所以,受到中小企业的欢迎,并得到了广泛的实施。因此推行责任会计的对于中小企业提高国际竞争力、加强企业的风险防范有着重要的意义。本文根据汽车刹车片钢背制造企业的特点,针对该类制造业企业的代表之一A公司管理中出现的各种问题,并结合本人在A公司的工作经历,进行责任会计实施的案例分析。由于A公司近年来内部管理制度的完善跟不上其发展的速度,责任控制不到位,成本不断攀升,导致了公司很大程度上的资源浪费。由此提出了在A公司实施责任会计的必要性,并详细阐述A公司责任中心的划分、责任预算的编制、责任会计的核算以及责任中心考核等。本文希望通过A公司实施责任会计的研究为汽车刹车片钢背制造企业推行责任会计管理提供参考,给汽车刹车片钢背制造企业内部管理提供帮助,以使其达到完善企业管理,提高企业经济效益的目的。
[Abstract]:With the rapid development of China's economy, small and medium-sized enterprises have become an indispensable part of social economy and an important foundation of modern market economy. However, the internal management system of SMEs is not perfect, the responsibility division is not clear, the responsibility index is not clear, the responsibility accounting method is not specific, and the assessment responsibility performance is not clear. It is difficult to win a place in the fierce market competition due to the unfair implementation of responsibility rewards and punishments. As the responsibility accounting is a management system which focuses on the improvement of economic benefits and emphasizes the combination of responsibility accounting, responsibility control, responsibility assessment and distribution system, it is the most effective management system to optimize the management of enterprises. It is the accounting system which is most close to the control environment of modern enterprises. Therefore, by the small and medium-sized enterprises welcome, and has been widely implemented. Therefore, the implementation of responsibility accounting is of great significance for small and medium-sized enterprises to improve their international competitiveness and to strengthen the risk prevention of enterprises. According to the characteristics of automobile brake steel back manufacturing enterprises, this paper aims at various problems in the management of company A, one of the representatives of this kind of manufacturing enterprises, and carries on case analysis of the implementation of responsibility accounting in combination with my working experience in company A. In recent years, the improvement of internal management system in company A can not keep up with the speed of its development, the responsibility control is not in place, and the cost is rising, which leads to the waste of resources to a great extent. This paper puts forward the necessity of implementing responsibility accounting in company A, and expounds in detail the division of responsibility center, the compilation of responsibility budget, the accounting of responsibility accounting and the examination of responsibility center. This paper hopes to provide reference for the implementation of responsibility accounting management in automobile brake steel back manufacturing enterprises through the research of implementing responsibility accounting in company A, and to provide help for internal management of automobile brake steel back manufacturing enterprises, so as to make it perfect the enterprise management. The purpose of improving the economic benefit of enterprises.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F406.7

【参考文献】