论责任成本会计在创正科技公司的应用分析研究 财务会计学专业

论责任成本会计在 AS 公司的应用摘要随着经济的发展，市场竞争日趋激烈，而企业的产品越来越同质化，使得企业的竞争转变为成本控制的竞争。结合责任成本会计理论概述分析 AS 公司责任成本会计应用现状，从而提出 AS 公司责任成本管理存在的问题，包括公司责任成本管理意识不足、责任成本编制与实际成本不符合、责任成本出现变动调整不及时、部门之间独立性不强，责任没落实到部门，进一步进行 AS 公司责任成本存在的问题解决对策分析，提出企业应该重视责任成本应用问题，为企业发展奠定基础。关键词：责任成本会计；AS 公司；应用AbstractWith the development of economy, the market competition is increasingly fierce, and the products of enterprises are becoming more and more homogeneous, making the competition of enterprises turn into the competition of cost control. Introduction to the theory of responsibility cost accounting analysis AS corporate responsibility cost accounting application situation, and puts forward the AS corporate responsibility cost management problems, including inadequate corporate responsibility cost management consciousness, responsibility cost and actual cost does not conform to the preparation, adjust in a timely manner, changes in responsibility cost between departments independence is not strong, the responsibility decline actually realized sector, further AS corporate responsibility cost solution analysis of existing problems, put forward the enterprise should take the responsibility cost application problems, lay the foundation for enterprise development.Key words: responsibility cost accounting; Chuangzheng technology company; application目录摘要................................................................................................................................1Abstract..........................................................................................................................2目录.................................