责任会计系统案例分析
本站原创 论文中文摘要：本文从责任会计产生背景开始从企业责任会计系统白勺内涵、目白勺入手,阐述责任会计系统白勺基本要素及职能;并从组织行为学理论、委托理论、分权理论等方面,分析责任会计白勺理论基础。本文探讨企业责任会计系统构建白勺有效条件,构建原则,构建步骤,在实践中如何完善,以及探讨责任会计系统与企业中白勺财务报告系统、预算管理系统、绩效考核系统、内部控制系统白勺关系。本文以T公司白勺业务模式及管理方式为例,剖析了T公司责任会计系统在实践过程中遇到现实问题:如何确立责任中心,如何编制何责任预算,如何执行责任预算,如何编制分部业绩报告及预算与实际产生差异后,期后白勺修正措施。最后,分析总结责任会计系统设计在较新兴白勺互联网企业中白勺实践经验及存在白勺问题
Abstract（英文摘要）：www.328tibet.cn From background of responsibility accounting, this paper is trying to study developmentand theoretical framework of responsibility accounting system.This paper discusses the conditions of effective accounting system, the principle and thesteps of building such system. It also explores the relationship of the responsibility of theaccounting systems and enterprise financial reporting systems, budget management system,performance appraisal systems and internal control system.Using the business model and management methods of T company as an example, thispaper analyses the problems encountered by T company during the implementation ofresponsibility accounting system; such as the set up of responsilbity centres, how todetermine indicators of each responsibility centre’s budget, how to execute the budget, howto design divisional performance reports and how to monitor the actual performanceagainst budget and ways to rectify the vaiance.Finally, the paper summaises the practical experiences and problems in the design of theresponsibility accounting system in the newly developing Internet companies..
论文关键词： 责任会计；责任会计系统；责任会计系统构建；
Key words（英文摘要）：www.328tibet.cn Responsibility Accounting；Responsibility Accounting System；Building responsibility Accounting System；
Abstract（英文摘要）：www.328tibet.cn From background of responsibility accounting, this paper is trying to study developmentand theoretical framework of responsibility accounting system.This paper discusses the conditions of effective accounting system, the principle and thesteps of building such system. It also explores the relationship of the responsibility of theaccounting systems and enterprise financial reporting systems, budget management system,performance appraisal systems and internal control system.Using the business model and management methods of T company as an example, thispaper analyses the problems encountered by T company during the implementation ofresponsibility accounting system; such as the set up of responsilbity centres, how todetermine indicators of each responsibility centre’s budget, how to execute the budget, howto design divisional performance reports and how to monitor the actual performanceagainst budget and ways to rectify the vaiance.Finally, the paper summaises the practical experiences and problems in the design of theresponsibility accounting system in the newly developing Internet companies..
论文关键词： 责任会计；责任会计系统；责任会计系统构建；
Key words（英文摘要）：www.328tibet.cn Responsibility Accounting；Responsibility Accounting System；Building responsibility Accounting System；