会计毕业论文-浅谈中小企业期间费用的控制.doc

浅谈中小企业期间费用的控制 蒋 建 华 重庆三峡学院经济与管理学院会计专业08级 重庆万州 404100 [摘要] 自改革开放以来，我国中小企业如雨后春笋般的发展起来，中小企业已成为经济和社会发展中的一个大的组成部分。那么，他们如何立足于企业之林成为了企业不得不思考和研究的问题之一。各企业都在不断的提高自己的核心竞争力，然而在一定程度上忽视了与生产成本无直接关系却又对企业生产发展起到较大影响程度的期间费用。本文通过对中小企业期间费用的影响因素的分析，主要谈论中小企业期间费用控制不严导致费用过高的问题，进一步帮助中小企业减小成本费用支出，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 ON THE CONTROL OF PERIOD EXPENSE FOR SMES JIANG Jian-hua Accounting 2008，School of Economics and Management，Chongqing Three Gorges University，Wanzhou，Chongqing，404100[Abstract] Since the reform and opening up, Chinas SMEs mushroomed development, SMEs have become a large part of economic and social development. So, how are they based on forest enterprises to become one of the problems of the enterprises have to think and research. Businesses are to continuously improve their core competitiveness, however, neglected to a certain extent but not directly related to production costs play a large degree of influence the development of production expenses for the period. Costs for SMEs during the analysis of influencing factors, mainly talking about small and medium enterprises during the cost-control is lax to lead to the high cost of further help small and medium-sized enterprises to reduce costs and expenses, and promote enterprise regularly run, improve corporate profits capacity and enhance the comprehensive competitiveness of enterprises. [Key words] SMEs Expenses for the period Control 目 录 摘要·······························································Ⅰ 关键词·····························································Ⅰ Abstract···························································Ⅱ 0 前言······························································1 1 期间费用的定义和分类··············································1 1.1 期间费用的定义··············································1 1.2 期间费用的分类··············································1 2 控制中小企业期间费用的重要意义····································2 3 中小企业及其在期间费用上的现状··································