Responsibility accounting is a kind of timely control accounting in enterprises. It is a management control system that takes the production and operation activities of each responsibility center within an enterprise as the object, ensures the smooth realization of enterprise goals and the continuous improvement of overall efficiency, designs diversified and personalized incentive measures as the means, establishes each responsibility center through authorized operation, implements target management, compiles and implements responsibility budget, conducts responsibility assessment, and closely combines the assessment results with their remuneration.
Responsibility accounting is the internal management control accounting of enterprises, which mainly accounts for and supervises the consumption, occupation and achievements in the process of internal production and operation of enterprises by establishing responsibility centers at all levels, target management, variance analysis, responsibility transfer, responsibility report and responsibility statement preparation. Through centralized management, reflecting, accounting, controlling and evaluating the value movements of all levels and units within the enterprise, and combining with the economic accounting of teams and groups and the economic responsibilities of managers at all levels, the responsibilities, rights and interests within the enterprise can be combined, so as to achieve the goal of optimizing enterprise management. Enterprise's economic responsibility system and responsibility accounting are inseparable. The economic responsibility system must be based on scientific responsibility accounting. Through the combination of responsibility accounting and enterprise economic responsibility system, different types of responsibility centers are established to account, control and analyze the responsibility funds, costs and benefits at all levels, so that accounting management can really go deep into enterprise management, which is conducive to the in-depth and scientific development of enterprise management.
Second, the specific application of responsibility accounting in modern enterprise management
1. People-oriented management. Based on behavioral science theory, responsibility accounting is essentially a kind of "people-oriented management". Humanistic management is the core of modern enterprise management. Its basic content is: first, set up a responsibility center, then formulate responsibility indicators and reward and punishment standards, and make strict records in the process of production, operation or service provision. Finally, through the performance report, reflect the difference between the actual and responsibility indicators, analyze the reasons, and reward and punish employees according to the reward and punishment standards, which can greatly stimulate employees' initiative and creativity. How to embody the function of "humanistic management" needs to be promoted by strengthening the internal management of enterprises. As an important part of enterprise value management, responsibility accounting is implemented in various production workshops, functional departments and individuals through the decomposition of profit targets and target costs to arouse their enthusiasm. This is not only the requirement of enterprise management, but also an important embodiment of responsibility accounting.
2. Take fund management as the center and cost management as the basis, and establish a responsibility center and performance appraisal. Taking fund management as the center is to reasonably arrange the responsibilities and rights in enterprise fund management, so that enterprise fund resources can be optimally allocated and used. Based on cost management, enterprises are required to organize and manage production costs reasonably, and implement full-staff cost management, whole-process cost management and comprehensive cost management. In accordance with the requirements of the economic responsibility system, the responsibility center is reasonably divided, and the responsibilities and authorities are clearly defined. The responsibility center is an organizational unit in an enterprise, in which a supervisor is responsible, undertakes the specified responsibilities within its clear scope of action, enjoys corresponding powers, independently conducts economic accounting, and can reward and punish according to performance.
3. Combined with the characteristics of electric power enterprises, the specific application of responsibility accounting is further expounded. Carrying out responsibility accounting and responsibility cost accounting is not only conducive to controlling the production and operation costs of enterprises and implementing the responsibility system for contracted operation within enterprises, but also conducive to organically combining the overall business objectives of enterprises with the business indicators of all responsible levels, thus promoting enterprises to strengthen financial management, improve management level, and achieve the purposes of tapping potential, reducing consumption, controlling consumption and improving economic benefits. In recent years, China's power system has made some useful attempts to implement responsibility accounting and responsibility cost accounting, and achieved remarkable results.
The form of responsibility accounting should be based on the current financial accounting system, and the purpose of controlling economic activities should be achieved by dividing the responsibility level, clarifying the responsibility goal and combining responsibility accounting with financial accounting professional accounting.
(1) Determine the responsibility scope according to the terms of reference and establish the responsibility center. The scope of authority refers to the scope of work assigned by various functional departments or related personnel within the enterprise; The scope of responsibilities refers to the responsibilities undertaken by various functional departments or relevant personnel within the enterprise and the scope of work responsibilities for exercising corresponding functions and powers. According to the specific situation of power system, security control center, revenue center, cost center, fund management center, profit center and investment center are established respectively.
2) Prepare the responsibility budget, determine the responsibility target, and conduct the responsibility cost accounting. After the establishment of the responsibility center, it is necessary to prepare the responsibility budget, determine the responsibility objectives of each responsibility center, and implement target cost management. The determination of the responsibility target should be based on the changes in the market and business scale, so as to make the responsibility target flexible, strive to enhance the scientific nature of the responsibility target, make it both advanced and reasonable, and leave room for improvement. The determination of responsibility indicators should be based on simple, concrete, practical, quantitative and multi-index assessment, and wages and bonuses should be linked to responsibility indicators. According to the economic accounting data of our unit over the years, combined with the characteristics of electric power enterprises, the responsibility indicators of each responsibility center are determined respectively.
(3) Prepare the performance report, and evaluate the performance of each responsibility center after the responsibility index is determined. Combined with the characteristics of electric power enterprises, the responsibility accounting method is formulated and the provincial company-grass-roots unit-department-team accounting form is implemented. In enterprises, the responsibility accounting for the whole process of production and operation with full participation has been fully implemented. Step by step assessment, so that "everyone bears the burden and everyone has indicators." In the process of accounting, the responsible unit is taken as the accounting object, and the corresponding accounting personnel are assigned to the responsible units of various departments and teams. Responsibility accounting mainly records the contents of economic activities through various cost (expense) centers, compares them with the responsibility budget, finds the differences in time, and controls them in the process, so as to realize the responsibility goal. Use current accounting data as much as possible, and use auxiliary accounts, reference books, additional items and details. Adjustment, synthesis, household and other methods make up for the deficiency of the original accounting data, unify responsibility accounting and financial accounting into a set of accounting book system, and output responsibility accounting information and financial accounting information at the same time.
(4) Accounting operating results and reasonable distribution of wages. Management by objectives is a modern management mode with the final result as the core. Realizing the performance appraisal and control of grass-roots units is the most ideal incentive model and a mandatory restraint mechanism to mobilize the enthusiasm of grass-roots units for management.
In terms of wage distribution, we have implemented a secondary wage distribution system. The first distribution is the basic salary, but also the sealed file salary; The second distribution is the benefit salary to complete the responsibility goal, and the second distribution method of grass-roots units to departmental teams and groups is based on the performance appraisal scoring system. That is, the basic work assessment score is 50%, the department leader assessment score is 30%, and the bureau leader assessment score is 20%. Through the implementation of responsibility accounting, responsibility cost accounting and secondary wage distribution, the work enthusiasm of all levels, responsibility centers and all kinds of personnel has been greatly mobilized, and the management level and economic benefits of enterprises have been improved.
Third, the development prospect of responsibility accounting
Responsibility accounting is to improve the economic benefits of an enterprise, based on the responsibility center within the enterprise, calculate the economic responsibility and economic responsibility of the enterprise responsibility center, provide timely, accurate, effective and clear responsibility accounting information that can affect the behavior of the responsibility center, guide and control the behavior of the responsibility center, and complete the responsibility information control activities or methods of the enterprise business objectives.
In the aspect of democratization and popularization of cost management, the centralized and hierarchical management of cost indicators has been initiated, and the cost objectives have been decomposed and implemented step by step to various departments, teams and individuals as the cost control standard of each responsible unit to ensure the effective implementation of cost indicators; Established an in-plant economic accounting system including team economic accounting, accounting and controlling the production consumption of various departments, teams and individuals, checking and analyzing the implementation of the indicators in charge, finding problems in the implementation process in time, and taking effective measures to ensure the realization of cost indicators. It can be said that this is a reflection of China's characteristic responsibility accounting; Three-level cost analysis activities were carried out in factories, workshops and teams, which not only realized the combination of professional analysis and mass analysis, but also concentrated the wisdom of the masses and fully tapped the potential of cost reduction.
1. Focus of deepening macro cost management reform. First, consider cost optimization; Secondly, according to the principle of reasonable compensation, the scope of cost expenditure is formulated; Third, the state should improve relevant laws to ensure the effective allocation of resources; Finally, the state should proceed from the interests of enterprises, create conditions for enterprises, and form group companies through the market according to the principle of cost-effectiveness, so as to gradually meet the requirements of economies of scale. In short, only by starting with the guidance of macro decision-making mechanism and creating favorable conditions for enterprises to reduce costs and improve economic benefits can cost management be fundamentally and comprehensively strengthened.
2. Strengthening micro-cost management is the focus of deepening reform. First of all, improve the cost awareness and cost management quality of all employees; Secondly, the means of cost management should be modernized; Third, improve the prior cost management and make scientific management decisions; Finally, further reform and improve the cost analysis. Cost analysis should include daily analysis and forecast analysis, as well as responsibility cost analysis, whole process analysis of product production and operation, technical and economic analysis and cost-benefit analysis.
The theoretical structure of corporate responsibility accounting is a logically consistent organic whole based on the assumption of responsibility accounting and around a series of interrelated objectives, basic concepts and method systems of responsibility accounting objects.
As the language of international management and business activities, accounting and even responsibility accounting for internal services have the same components and requirements among countries. Therefore, when we construct the theoretical framework of responsibility accounting, we should not only consider China's national conditions, but also take a global view, and fully consider the consistency of global management objectives and the mutual penetration and reference of methods.