At the time of economic globalization, enterprises of our country are developing rapidly and moving to-wards collectivization and internationalization. To stand out from the fierce market competition, the enterprise needs to develop the internal cost management mechanism that matches the market environment. Based on the theory of responsibility cost management, this paper takes Angel yeast Co.,Ltd. as a case study, explores the present situa-tion of responsibility cost management, and probes into the function mechanism of responsibility cost to enterprise cost management under the strategy of ...
