Noncontrollable Costs and Responsibility Accounting
重新审视责任会计中“只按可控因素评价”的原则，指出实践中常违反该原则（如用不可控的产能成本评价利润中心经理），并探讨绩效评价的构建过程。
An important characteristic of management control systems is the use of responsibility accounting. As Baiman [1982, p. 197] notes: Responsibility accounting states that a person should be evaluated only on the basis of those factors that he controls. This is usually interpreted to mean that a person should be evaluated only on the basis of those outcomes that he affects [emphasis in the original]. This notion gives rise to the desire to distinguish between controllable and noncontrollable costs because the latter presumably should not be used to evaluate an individual's performance. For example, Solomons [1965, p. 83] states that It is almost a self-evident proposition that, in appraising the performance of divisional management, no account should be taken of matters outside the division's However, this interpretation of responsibility accounting is often violated in practice. For example, we often observe a division manager who has profit responsibility for his division being evaluated and compensated on the basis of his division's capacity costs,' over which he exercises no control. In this paper, we reexamine the process of constructing performance