关于责任核算的辨析  

Discrimination on the Responsibility Accounting

作　　者：柴美群 

机构地区：[1](菲)菲华工商总会

出　　处：《价值工程》2011年第1期101-103,共3页Value Engineering

摘　　要：论文着重探索了在实践中如何实施责任会计核算,创新在于对直接材料、直接人工等费用做到了适时核算、适时报告,实现了责任核算的及时性、反馈性和例外管理原则,强化了企业的内控制度。This paper focuses on exploring how to implement responsibility accounting in practice. The innovation lies in making timely accounting and timely reporting to the direct materials, direct labor and other costs to achieve timeliness, feedback and exception management principle of responsibility accounting, and strengthen the internal control system of enterprise.

关 键 词：责任核算 内部控制 量差价差 适时管理 

分 类 号：F272[经济管理—企业管理]