摘要:自改革开放以来，我国整体经济得到迅猛发展。私营企业如雨后春笋般迅速崛起，在提高就业、增加财政收入、促进经济增长、增强我国综合国力等方面做出了实质性的贡献。但由于私营企业内外因素的影响，还存在一些问题，抑制了私营企业的进一步发展。期间费用能够反映企业日常经营活动的支出，且支出的形式以及数额的多少能够反映管理人员以及财务人员对企业的管理能力。所以加强期间费用的有效控制，对提高企业的经济效益有着很重要的现实意义。
本文分析了私营企业期间费用的基本概念、分类以及核算等，并以上海赛蒙金属材料有限公司为例，分别从销售费用、管理费用、财务费用及其结构角度分析企业期间费用现状，并采用相对数比较分析法对企业期间费用进行核算。企业管理模式相对落后，对期间费用的控制存在诸多问题，主要表现为期间费用控制不具有持续性；销售费用报销期限过长、每笔支出难以控制；管理费用无法准确核算；财务费用易将性质不同的经济活动相互混淆、对未实现的汇兑损益未进行有效处理。企业想要加强期间费用控制，必须全面加强销售费用的内部控制管理，进一步完善企业报销流程，优化销售渠道等；控制管理人员的数量，对管理费用的支出加以控制等；强化对贸易合同效益的测算，节省外贸结汇费用。
关键词 期间费用；控制措施；私营企业
Abstract:Since the adoption of reform and opening-up policy , Along with our country's rapid economic development ,Private enterprise developed as bamboo shoots after a spring rain .It have made substantial contributions to improving the employment, increasing revenue, promoting economic growth, enhancing China's comprehensive national strength. But because of the influence of private enterprises’ internal and external factors, there are still many problems, inhibit the further development of private enterprises.Period costs can reflect the expenditure of the enterprises’ daily business activities.And the form and amount of the expenditure can reflect the capacity of management of Managers and financial staff.So enhance the effective control of period expense has important for the improvement of the economic effectiveness.
This paper analyzes the private enterprise expense from the basic conception ,classification and accounting, etc. And take the case of Shanghai Simon metal Co.Ltd,and analyze current situation of the enterprise’s period expense from selling expenses,administrative expenses, financial expenses and their structures separately. And use method of comparative analysis to account period expense.Enterprise management mode is relatively backward,and many problems exist in controlling period expense.Mainly for period cost control does not have continuity.Sales reimbursement period is too long and every spending is hard to control.Management fees can't calculation accurately. Financial expenses is easy to confuse different economic activities,and can’t deal unrealized exchange gains and losses effectively.If the enterprise want to strengthen the control of period expense,it should strengthen the internal control management of sales expenses, further improve enterprise reimbursement process,optimize the sales channels and so on.Control the number of managers and the spending of administration expenses.Strengthen the trade contract efficiency, and save the foreign trade settlement fee.
Key words Period expense Control measures Private enterprise
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