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随着市场竞争的逐步激烈,企业在经营的过程中未获得有力的竞争地位和获取最高的利润,企业内部的管理制度和方法也在不断的推陈出新,在新时代下为顺应企业发展的要求,一种现代化的会计制度——责任会计应运而生。这一制度是以往各种传统的会计制度的革新与发展。笔者在此文中,首先对责任会计的概念和发展背景做一些解释,然后将重点讨论一下责任会计在加工企业成本控制中的作用,分析责任会计的独特优势和发展前景。
With the gradual fierce competition in the market, enterprises in the process of business did not gain a strong competitive position and access to the highest profits, internal management systems and methods are constantly innovation, in the new era to comply with the requirements of enterprise development, A modern accounting system - responsibility accounting came into being. This system is the reform and development of various traditional accounting systems in the past. In this article, I first make some explanations on the concept and development background of responsible accounting. Then I will focus on the role of responsible accounting in the cost control of processing enterprises, and analyze the unique advantages and development prospects of responsible accounting.