浅谈中小企业期间费用的控制.doc

河南机电高等专科学校毕业论文 PAGE PAGE 14 河南机电高等专科学校 毕业论文 浅谈中小企业期间费用的控制 —以华山公司为例 系 部 管理工程系 专 业 会计电算化 班 级 会计*班 学生姓名 ***** 学 号 ******* 指导教师 孔 祥 威 2012年12月10 日 摘 要：近年来随着我国整体经济的迅猛发展，中小企业力量也在迅速壮大，对国民经济的贡献日益增大，已成为我国国民经济中不可或缺的组成部分。然而受各种条件和因素的制约，当前私营企业核算不合理、管理薄弱的问题也显得日益突出，尤其是期间费用方面存在着相关问题。本文阐述了期间费用的的含义、分类，介绍了现在中小企业在期间费用上存在的问题，例如企业领导层对期间费用重视程度不够、财会人员素质不高、期间费用控制制度缺乏等，结合华山建筑有限公司的实际情况，借鉴该公司的经验，针对中小企业在期间费用控制方面存在的问题提出了相应的对策，例如提高管理层对期间费用的重视程度、提高财会人员素质、建立期间费用控制的规章制度和方法等。推动企业有规律的运行，提高企业获利能力，增强企业的综合竞争实力。 关键词：中小企业 ；期间费用 ；控制措施 Abstract ：In recent years, with the rapid development of Chinas overall economy, small and medium-sized enterprises in the rapid growth of the power of national economic contribution increases day by day, our national economy has become an indispensable part. But affected by various conditions and factors, the current private enterprise accounting is not reasonable, management weak problem has become increasingly prominent, especially the period cost is related problems. This paper describes the period cost of meaning, classification, this paper introduces the small and medium-sized enterprises now in the period cost problems, such as enterprise leadership of period cost value degree is not enough, accounting personnel quality is not high, the period cost control system, combined with the lack of Huanaco construction co., LTD., the actual situation, from the experience of this company, in view of the small and medium-sized enterprise cost control during the problems put forward the corresponding countermeasures, such as improving the management of period cost value degree, improving the qualities of financial workers, establishing period cost control rules and regulations and methods, etc. Promote enterprise regular operation, improve enterprise profitability, the enhancement enterprises comprehensive competition strength. Key words：Small and medium enterprises； period； control measures 目录 TOC \