责任成本法

常用的控制物流成本的方法是零基预算法，目标成本法和责任成本法。

The usual ways to control the logistics cost are as follows , zero-based budget , target cost and responsibility cost .

作为较为先进的核算方法及管理手段，责任成本法被广泛应用于建筑施工行业。

As a more advanced accounting methods and management tools , liability cost method is widely used in building construction industry .

但是在企业运用责任成本法进行成本核算以及决策控制的过程中，还存在一些问题和不足。

However , the use of responsibility in corporate cost accounting cost control and decision-making process , there are still some problems and shortcomings .

第一部分，作业成本法、标准成本法与责任成本法的理论阐述，对其要点进行详细陈述并结合优缺点分析。

In Part One , the paper theoretically expatiates the activity-based costing method , standard cost method and responsibility cost method . It also includes detailed presentation on these method key points and analysis on merits and drawbacks .

第四部分，对责任成本差异作业法的应用意义、可能遇到的问题及解决对策做了总结。

In Part Four , it summarizes the application significance of responsibility cost variance , the possible upcoming problems and solving countermeasure .

第二部分，论述如何将标准成本和责任成本融合，探索一条以标准成本为标杆，理清责任中心职责的方法，即责任成本差异法。

In Part Two , this paper discusses how to integrate the standard cost and responsibility cost . It further discusses on responsibility cost variance method , which regard standard cost as benchmark , using the method of reorganizing the duties of each responsibility center .