什么是责任成本?就其意义来说,大体上同现行的成本指标分解和分级管理制度相似,但又不一致。所谓责任成本,就是企业按照生产活动和经营的目标,根据成本数据,按责任者归类,以价值形态来表达成本的责任,自始至终把责任者同经营管理联系起来,在企业内 What is the cost of responsibility? In terms of its significance, it is roughly similar to the existing system of decomposition of cost indicators and hierarchical management, but it is also inconsistent. The so-called responsibility cost is the responsibility of the enterprise to express costs in terms of value according to the objectives of production activities and operations, according to the cost data, according to the category of the responsible person, and to associate the responsible person with the business management from beginning to end.