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一责任会计是为了适应经济责任制的要求,运用会计方法,对企业内部责任单位的经济活动进行预测、核算、控制、考核的管理方法。运用责任会计管理企业,在我国工业企业应用得较早,较成功。供销合作社(一般指基层供销合作社,下同)推行较迟,还有许多问题需要探索、完善。我们应当承认,随着承包经营责任制的全面推行,在企业管理中已自觉或不自觉地运用了责任会计方法。供销社在推行以门店柜组为承包单位的内部承包经营责任制的过程中,如分解目标,确定承包基数,按时考核承包经营成
A responsible accounting is to adapt to the requirements of the economic responsibility system, the use of accounting methods, the internal business unit’s economic activity forecasting, accounting, control, assessment management. The use of responsible accounting management of enterprises in China’s industrial enterprises earlier, more successful. Supply and marketing cooperatives (generally refers to the primary supply and marketing cooperatives, the same below) to implement later, there are many problems need to explore and improve. We should admit that with the full implementation of the responsibility system of contracting management, we have consciously or unconsciously applied the responsibility accounting method in business management. Supply and marketing cooperatives in the implementation of the store cabinet unit for the contractor’s internal contract management system in the process of responsibility, such as the decomposition of goals, to determine the contract base, on time assessment of the contract operation into