责任成本制度包括四个连续、系统的工作环节:划分责任成本单位、编制责任成本预算、核算责任成本和分析评价责任成本执行情况。认真细致分析责任成本控制中存在的四个方面的系统性问题,在制定制度和执行制度中全过程地注重、解决好责任成本控制的系统性问题,从而完整体现实施责任成本制度的实效性。 Responsibility cost system includes four continuous and systematic work processes: division of responsibility cost unit, preparation of responsibility cost budget, accounting cost of responsibility and analysis and evaluation of the implementation of cost of responsibility. Careful and detailed analysis of the four areas of responsibility cost control exist in the system, the formulation of the system and the implementation of the whole process of attention to solve the responsibility of the cost control of the system to fully reflect the effectiveness of the implementation of the responsibility cost system.