会计论文私营企业期间费用的预算与控制分析与研究 毕业论文.doc

- I- 高等教育自学考试毕业论文封面市地:年月日专业姓名联系电话准考证号通讯地址邮编论文题目论文页数指导老师指导教师评估签名评审意见签名答辩评语签名毕业考核成绩主考院校盖章年月日- II- 摘要期间费用是指企业日常活动发生的不能计入特定核算对象的成本,而应计入当期损益的费用。期间费用在企业会计核算中具有重要的作用,它直接影响着企业的经营成果、财务状况、现金流量。当然对企业期间费用管理并不是一味的“紧缩”,而是要通过进一步完善期间费用预算与控制的相关措施来努力降低各种费用开支、降低经营成本, 积极应对严峻形势的挑战。本文通过对期间费用概念及特点的阐述,从期间费用的预算与控制有利于企业以经济效益为中心,提高企业的管理水平的重要意义入手,着重谈了期间费用预算与控制工作在企业中存在的五个方面的问题,说明了这些问题给企业带来的危害并分析了问题产生的原因,从企业管理人员水平、配备的财务人员业务素质、期间费用预算与控制的内部制度、构塑自己的企业精神文化以及外部力量对企业期间费用管理的监管力度五个方面提出了解决问题的对策。关键词: 期间费用;预算;控制高等教育自学考试毕业设计(论文) - III - Abstract Period costs refers to the daily activities of enterprises has not included in the specific object of accounting cost, but should be included in the current profits and losses of the cost. Period costs play an important role in the enterprise accounting, it directly affects pany's operating results, financial situation, cash flow. Of course, to the enterprise cost management during isnot blindly "austerity", but rather through the relevant measures to further improve the budget and control expenses during the period of the efforts to reduce costs, reduce operating costs, coping with severe challenge. Based on the costs during the concept and characteristics of, from the budget and control expenses during the period of the help enterprises to the economic benefits as the center, improve the management level of enterprises of the important start, focused on the six aspects of the problem during the expense budget and control work in the enterprise, harm to illustrate these problems for enterprises bring and analyzes the causes of the problem, from the enterprise management level personnel, equipped with a finance professional quality, period expense budget and control of internal system, construction of its own spirit of enterprise culture and the external force on the supervision of enterprise cost management during the five aspects toput forward the countermeasures to solve the problem. Key Words : period expenses; budget ; control ; 高等教育自学考试毕业设计(论文) - IV- 目录摘要.....