Responsibility accounting

Author: Lin Gang
Publisher:
Publish Date: 2005-04-01
Features: The main features of this book are: 1. Based on China's internal economic accounting system, it absorbs the beneficial experience of Western responsibility accounting and proposes theories and methods for establishing a responsibility accounting system with Chinese characteristics. 2. Taking responsibility accounting as the main thread, it explains different methods of responsibility budget preparation, control, and evaluation under various accounting methods, making all links of responsibility accounting interrelated and integrated into an organic whole. It includes both comprehensive theoretical elaboration and strong operability. 3. It organically combines responsibility accounting, decision-making accounting, cost accounting, and financial accounting, forming an integrated modern enterprise accounting system. Based on the enterprise budget prepared by decision-making accounting, it is decomposed and allocated to each responsibility center, forming the responsibility budget of each center. Each responsibility center controls and accounts for the execution of its own responsibility budget. The enterprise evaluates the performance of each responsibility center's budget completion. In the accounting of responsibility accounting, it also considers the requirements of financial accounting, providing the necessary data for financial accounting to prepare enterprise financial statements, as well as the necessary data for the enterprise to analyze budget performance, and can clarify the responsibility for the success or failure of budget completion. The accounting methods taught in cost accounting are the main foundation for responsibility accounting methods. Based on China's internal economic accounting system and absorbing the experience of Western responsibility accounting, this book proposes theories and methods for establishing a responsibility accounting system with Chinese characteristics. The book is divided into 9 chapters, including the establishment of responsibility centers, internal settlements and internal banks, the preparation of responsibility budgets, and more.