论私营企业期间费用控制研究

目前,我国私营企业在发展过程中,财务管理模式相对落后,期间费用控制存在诸多问题,主要表现为管理费用核算不准确,控制不科学;销售费用审批不严格,售后服务费用过高;混淆不同经济活动财务处理,内部控制不健全。私营企业加强期间费用管理,必须全面加强企业内部监督,降低管理费用;优化销售方式,降低销售费用;完善控制机制,降低财务费用,以期间费用控制的优化促进管理方式的创新。

Period Expense Control of Private Enterprises

With a backward financial management model,private enterprises in China now has some problems in the control of period expense.Business accounting of management expense of these private enterprises is inaccurate without a scientific control.The approval process of marketing expense is not strict resulting in higher cost of after-sale service.The financial processing of different economic activities is mixed up,an unsound internal control.To enhance the management of period expense,private enterprises must strengthen the overall internal supervision,reducing the management expense;optimize marketing method,decreasing sales cost;improve the control mechanism,cutting down the financial expense in an effort to accelerate the management innovation.