A企业责任会计系统案例研究分析

A企业责任会计系统案例研究分析
摘要：企业责任会计是以强化企业内部管理为目的的一种企业内控制度。也是企业发展到一定阶段的必然产物。本文 从企业责任会计的概念、目的、职能入手，分析了企业责任会计系统的构成以及构建原则，并以浙江杰特机电科技有限公司为例，深入的探析了责任会计系统在企业中的实际应用。通过对企业责任会计系统的分析，总结了实行责任会计对杰特公司的意义，同时又发现了杰特公司责任会计系统构建上存在的不足，如会计人员素质低、成本可控性差、绩效评价指标设置不合理等等。在此基础上，本文结合理论知识与杰特公司的实际情况，针对其存在的不足提出了一些改进建议，希望对完善杰特公司责任会计系统有所帮助。
关键词：责任会计；意义；不足；对策
Abstract: Responsibility accounting is an enterprise's internal control system to strengthen the internal management of enterprises, and it is also a production when the enterprise development to a certain stage .This article from the enterprise responsibility accounting concept, purpose, function proceed with, enterprise responsibility accounting system and principle of construction, and Zhejiang JET electrical and mechanical technology limited company as an example, in-depth analysis of the responsibility accounting system in enterprise application. Through the enterprise's responsibility accounting system analysis, summed up the implementation of responsibility accounting to Jet 's significance, but found the Jet company responsibility accounting system deficiencies, such as the accounting personnel quality is low, cost of poor co会计论文范文ntrollability, performance evaluation index is unreasonable and so on. On this basis, this paper combines the theory of knowledge and Jet the actual situation of the company, for its deficiency and puts forward some suggestions for improvement, and hope to improve the corporate responsibility accounting system of JET .
Key words: responsibility accounting; significance; inadequate; countermeasure
大纲
一、责任会计概述
（一）概念、目的与智能
（二）责任会计体系的构成
1.责任中心
2.责任预算
3.责任成本
4.责任利润
5.业绩报告
二、企业责任会计体系构成的原则与步骤
（一）原则
（二）步骤
三、A企业责任会计系统实例（此部分标题重列—参见第二部分）
1、 A企业背景
2、 A企业责任会计系统建立现状
2.1责任中心的划分
2.2责任会计的核算方式
2.3责任中心的业绩考核

四、A企业责任会计体系中存在的问题（详尽论证）
五、改进建议