易家渡红砖厂从1987年开始推行责任会计以来,取得了明显的效果。不仅为领导及时提供了信息,便于本企业进行有效的管理和控制,而且调动了广大职工的积极性,使企业成本大幅度降低,经济效益显著提高。该厂推行责任会计的头一年就摘掉了亏损帽子,每万块红砖成本由原来的540元降到450元。1988年在烟煤价格上涨的情况下,每万块红砖的成本又比1987年下降15.56％。该厂的责任会计是通过设置以下10个科目,对厂内各责任实体的经济活动进行核算,以考核和监督各经济实体是否按照承包合同的要求履行经济责任。这10个科目的内容是: 1.待转责任成本科目。核算责任实体在生产经营活动中所耗费的各项成本费用。责任实体向企业领用原材料、报销费用时,记本科目的借方和责任基金——流动基金科目的贷方。各责任实体之间相互 Since Yijiadu Red Brick Factory began to implement responsibility accounting in 1987, it has achieved remarkable results. Not only provides timely information for the leaders to facilitate the company’s effective management and control, but also mobilized the enthusiasm of the majority of employees, greatly reducing the cost of the company, significantly improving economic efficiency. In the first year of the implementation of liability accounting, the factory took out loss caps, and the cost per 10,000 blocks of red bricks dropped from 540 yuan to 450 yuan. In 1988, when the price of bituminous coal rose, the cost per 10,000 red bricks fell by 15.56% compared with 1987. The responsibility accounting of this factory is to set up the following 10 subjects, and to conduct accounting on the economic activities of each responsible entity in the factory to assess and supervise whether each economic entity performs its economic responsibilities according to the requirements of the contract. The contents of these 10 subjects are: 1. Accounts subject to transfer of responsibility. Calculate the various costs incurred by the responsible entity in its production and operation activities. When the responsible entity uses raw materials and reimbursement expenses for the enterprise, the debit of the undergraduate and the liability fund—the lender of the current fund account. Mutual responsibility entities