为了实现企业的 经营目标,企业必须 根据归口分级管理原 则,把企业经营的总 目标分解成各个部 门、班组的经营目标。 为此,要根据部门、班 组的特点建立起不同 类型的成本责任中心 和利润责任中心,并 且要以每个责任中心 为对象组织会计核 算,核算各中心的成 本费用或利润,使各 In order to achieve the company’s business objectives, the company must break down the overall management objectives of the company into the business objectives of each department and team. To this end, different types of cost responsibility centers and profit responsibility centers must be established according to the characteristics of departments and shift groups, and accounting centers should be organized for each responsibility center to calculate the cost or profit of each center so that each