以分厂为责任成本中心,将产品的全部生产成本按照工艺流程逐步结转,在各个生产过程中完全通过生产部门的反映来进行责任成本考核。 Taking the branch as the responsibility cost center, the entire production cost of the product is gradually carried over according to the technological process, and the responsibility cost assessment is carried out completely through the reflection of the production department in each production process.