| 责任成本核算之我见 |
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| 引用本文： | 李娟.责任成本核算之我见[J].价值工程,2012,31(1):81. |
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| 作者姓名： | 李娟 |
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| 作者单位： | 达州市水利电力建筑勘察设计院,达州,635000 |
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| 摘 要： | 责任成本就是指某成本中心的各项可控成本之和。可控成本是与不可控成本相对而言的,指的是成本费用依其责任主体是否能控制所认定的,凡是责任中心能控制其发生的成本称为可控成本,凡是责任中心不能控制其发生及其数量的成本称为不可控成本。
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| 关 键 词： | 责任成本 核算 控制 |
My Opinion on Responsibility Cost Accounting |
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| Li Juan.My Opinion on Responsibility Cost Accounting[J].Value Engineering,2012,31(1):81. |
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| Authors: | Li Juan |
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| Institution: | Li Juan(Dazhou Hydraulic and Electric Institute of Construction Survey and Design,Dazhou 635000,China) |
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| Abstract: | Responsibility cost refers to the sum of various controllable cost of a cost center.Controllable cost is opposite to the uncontrollable cost,and the former refers to identify cost can be controlled or not according to subject of liability.Identifying controllable cost and uncontrollable cost should define whether cost can be controlled which occurred by responsibility center or not. |
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| Keywords: | responsibility cost accounting control |
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