日志
of the important contents
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ion. The main contents include responsibility center actual data; Responsibility target material and the difference between them and why. Performance report is one of the important contents of responsibility accounting, its purpose is to finish the actual responsibility centers with responsibility forehead target budget, compared with discriminant responsibility center of performance. (5) variance analysis Because of the report is the responsibility of responsibility centers and performance of dFerragamo Outletuty, therefore in the special report, must offer report on the formed by analysis on differences, the difference between goal deviate responsibility qualitative and quantitative analysis, find the specific reasons, formed in deviation of top management and the reasons enterprise responsibility center or revision is not reasonable responsibility to improve their management goal or behavior. Four, by using the responsibility accounting should pay attention to problems (a) responsibility center resRed High Heelsponsibility targets and accounting contents can be determined according to the responsibility center control. (2) can control index and do not control index divisional, want to consider the particular area of responsibility and specific responsibility period, generally can control index should be specific period, specific responsibility center can directly control index, vice for cannot control index (3) in using the responsibility accounting reflect and control, calculation of responsibility ceSalvatore Ferragamonter liability costs and profits, if each responsibility mutual responsibility centers provide products or services, the need to develop an internal transfer price. The transfer price should be conducive to the performance evaluation of responsibility center, prevent the cost of the transfer between departments responsibility brought on. Anyhow, responsible work performance evaluation accounting object shall adopt the liability according to accounting information, a full understanding of responsFerragamo Shoesibility accounting, reasonably determine the accounting objects, correctly determine responsibility targets and contents, is with good responsibility accounting, play as evaluation responsibility accounting information based on the basis of artificial assignments. Only fully reflect the responsibility center work attitude and work level accounting data, ability to work as a manager responsible the basis of evaluating performance. Accounting information distortion is refers to the accounting statChristian Louboutin Outletements offered information failed to truly reflect the accounting subject's financial position and operating results. Its main displays in: the original material false, assets are not real, virtual surplus real kui, false conceal debts, etc. Distortion of accounting information will lead not only to the enterprise, investors decision error, but will also give national economy caused heavy loss. American enron, worldcom, xerox, and other famous big company for false accounting information and filCheap Christian Louboutin
