私营企业-期间费用-对策-毕业论文.doc

xx 科技学院毕业设计(论文) 题目某企业期间费用管理现状、存在问题及改善策略研究院(系) 工商管理学院专业班级会计普学生姓名学号指导教师职称副教授评阅教师职称副教授 20 13年6月3日学生毕业设计(论文)原创性声明本人以信誉声明: 所呈交的毕业设计( 论文) 是在导师的指导下进行的设计( 研究) 工作及取得的成果, 设计( 论文) 中引用他(她) 人的文献、数据、图件、资料均已明确标注出, 论文中的结论和结果为本人独立完成, 不包含他人成果及为获得重庆科技学院或其它教育机构的学位或证书而使用其材料。与我一同工作的同志对本设计(研究)所做的任何贡献均已在论文中作了明确的说明并表示了谢意。毕业设计(论文)作者(签字): 年月日 xx 科技学院本科生毕业论文摘要 I 摘要期间费用就是指发生于本期的、不能够直接或者间接归入营业成本, 而是直接计入当期损益的各项费用。一般情况下,期间费用由可以分为营业费用、管理费用和财务费用三大类。企业设置期间费用科目的核心是为了在公司经营管理过程中通过对所涉及的期间费用做出合理的计划安排以利于企业控制成本、节约经费,达到提高企业的利润的目的。本文以某私营公司为例, 主要探讨该公司期间费用的现状,全面阐述对期间费用进行管理的方法,并通过对存在的问题进行分析,找到发挥期间费用管控的最佳方法,继而归纳出在经济活动中的规律,以此来完善企业的内部控制制度,达到有效控制期间费用的目的。关键词: 私营企业期间费用对策 xx 科技学院本科生毕业论文 ABSTRACT II ABSTRACT Period expense which refers to happened in this period, which can not in include in the operating cost directly or indirectly, but directly recorded into the profits and losses of the current expenses. Generally ,the period expense can be divided into three categories, which means operating expenses, management fees and finance charges. The core of period expense of an enterprise is to make reasonable arrangement about the financial expenses, sales expenses, management fees involved in the process pany management, in order to control costs, save money and to achieve the purpose of improve the profits of enterprises. Take a pany as an example, this paper mainly discusses the present situation about period expense of pany , discuss the method to control period expense in detail. Through the analysis of the problems, to explore how to better play the function of internal control, summed up the the law of economic activities, and then follow the economic law, which can improve the internal control system, control the period expense effectively. Keywords : the private enterprise ; period expense ; countermeasure xx 科技学院本科生毕业论文目录目录摘要............................................................................................................................ I ABSTRACT ........................................................