摘要
新时代下的经济发展,责任会计在企业中的运用越来越受到企业的重视,成为企业提质增效和转型升级的有力管理手段.但不同的企业在运用责任会计的过程中会受到很多困素的影响和制约.分析了责任会计运用于寿险支公司的必要性和可行性,详细阐述了责任会计在寿险支公司的运用过程,通过在支公司设立兼职财务经理、开发管理工具等方法推动责任会计在寿险支公司的运用,并取得一定成效.
With the economic development in the new era,the application of responsibility accounting in enterprises has been paid more and more attention by enterprises,and it has become a powerful management means for quality and efficiency improvement,transformation and upgrading.However,different enterprises will be affected and restricted by many factors in the process of using responsibility accounting.This paper analyzes the necessity and feasibility of the application of responsibility accounting in life insurance branch companies,and expounds in detail the application process.The establishment of part-time financial managers in branch companies,the development of management tools and other methods have promoted the application of responsibility accounting in life insurance branch companies and achieved certain results.
作者
李杰
程呈
LI Jie;CHENG Cheng(School of Business,Zhejiang Fashion Institute of Technology,Ningbo,Zhejiang 315211,China)
出处
《浙江纺织服装职业技术学院学报》
2020年第3期93-98,共6页
Journal of Zhejiang Fashion Institute of Technology
关键词
责任会计
运用案例
研究
responsibility accounting
application case
research
