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摘要
责任会计是指在分权管理条件下,为适应企业内部经济责任制的要求,在企业内部建立若干责任单位,对企业内部各责任中心的经济业务进行规划与控制,以实现业绩考核与评价的一种内部会计控制制度。
在二十一世纪的今天,商业经营方式已由单一经营向多种经营态势发展,各种商业经营形式充斥其中。其中商业连锁超市已成为商业大家庭的主力军。它作为一种新的商品零售模式,在我国快速发展。
然而当这种现代企业的规模逐渐庞大,管理层次越见繁多,组织机构越发复杂情况下,企业领导为了有效地管理这种庞大的经济组织,有必要将自己的一部分权限下放,以调动各级管理人员的积极性和主动性,于是纷纷实行分权管理。在分权管理体制下,就必须及时了解、评价和考核各级、各部门的工作情况。
责任会计正是为了解决这个问题而产生的,并成为实行分权管理的必要条件。
本文以九七商业连锁超市为背景,从建立责任会计的成本中心、利润中心、费用中心、编制责任预算、责任会计业绩考核几个方面,分析了责任会计的具体应用,并总结了应用结果,而且针对应用结果中的不足指出了强化领导观念,提高会计人员素质,强化责任中心的建立等相应的完善措施,希望对该超市有一定的实践指导作用。
关键词:会计;责任会计;业绩考核
Abstract
Accounting is the responsibility of management under the conditions of separation of powers, to meet the business requirements of the internal economic responsibility system, the enterprise responsible for the establishment of a number of units, the responsibility of the enterprise operations center for economic planning and control, in order to achieve performance and evaluation A system of internal accounting controls.
In the twenty-first century, business has been the sole operator of the way to develop a diversified economy, various forms of business operations which flooded. Supermarket chains in which the business has e a major force in the business family. It as a new retail model, the rapid development in China.
However, when the size of a modern enterprise that increasingly large, management-level is ing more and more numerous, anizations, the business leaders in order to effectively manage such a large anizations, it is necessary to own a part of the delegation of authority to mobilize at all levels management staff enthusiasm and initiative, they have decentralized management. In the decentralized management system, we must keep abreast of, evaluation and assessment at all levels, the work of various departments. It is the responsibility of accounting in order to solve the problems that arise, and e the management of the implementation of the necessary conditions for the separation of powers.
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