会计学专业 责任会计在格力集团中的应用与发展研究

责任会计在格力集团中的应用与发展研究摘要伴随着社会经济的快速发展，市场竞争也愈来愈激烈，为了能在激烈的市场环境中获得较大的席位，各个企业就必定要对自产成本加强控制，以此来获取更多的发展机会。企业在不断改善自身经营结构的过程中，实施责任会计法则是最佳的成本控制方法。责任会计以提高企业经济效益为核心，把责任中心、责任核算、责任控制及责任考核作为管理内容，突出企业优化管理，是与现代企业控制环境密切联系的一种会计系统。笔者首先介绍了责任会计的相关内容，并在此前提下开展了分析研究格力集团实施责任会计的现状，进而找出其中出现的不足之处，而且在分析造成这种局面的因素下提出相应的处理措施，进而改善不足之处，提高责任会计所起的作用。关键词：责任会计 责任中心 责任考核Research on the Application and Development of Responsibility Accountingin Gree GroupAbstractWith the rapid development of the social economy, market competition has become increasingly fierce. In order to gain a larger seat in the fierce market environment, all companies must intensify their control over self-production costs in order to gain more development. opportunity. In the process of continuously improving its own business structure, the implementation of the liability accounting rules is the best cost control method. Responsibility accounting is to improve the economic efficiency of enterprises as the core, the responsibility center, responsibility accounting, responsibility control and responsibility assessment as the management content, highlighting the optimal management of the enterprise, is an accounting system closely linked with the modern enterprise control environment. Based on the discussion of liability accounting, this article researches and discusses the responsibility accounting in Gree Group, analyzes the problems in the application of liability accounting in Gree Group, and proposes to strengthen the responsibility accounting in Gree Gr...