| 单轨制下责任成本核算模型的探讨 |
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| 引用本文： | 徐小娟.单轨制下责任成本核算模型的探讨[J].科技情报开发与经济,2008,18(5):129-130. |
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| 作者姓名： | 徐小娟 |
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| 作者单位： | 中南大学商学院,湖南长沙,410083 |
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| 摘 要： | 责任成本制度是企业内部的一种管理制度。讨论了责任中心的划分、划分各责任中心的可控成本、各责任中心责任成本的核算等问题。
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| 关 键 词： | 责任成本 责任中心 责任成本核算 |
| 文章编号： | 1005-6033（2008）05-0129-02 |
| 收稿时间： | 2007-12-21 |
| 修稿时间： | 2007年12月21 |
Probe into the Responsibility Cost Accounting Model under the Single-track System |
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| XU Xiao-juan.Probe into the Responsibility Cost Accounting Model under the Single-track System[J].Sci-Tech Information Development & Economy,2008,18(5):129-130. |
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| Authors: | XU Xiao-juan |
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| Institution: | XU Xiao-juan |
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| Abstract: | The responsibility cost system is a kind of management system within the enterprise.This paper discusses some problems such as the division of responsibility centers,the division of the controlled cost of each responsibility center,and the accounting of the responsibility cost of each responsibility center,etc. |
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| Keywords: | responsibility cost responsibility center responsibility cost accounting |
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