浅谈中小企业期间费用的控制毕业设计.doc

课 题 浅谈中小企业期间费用的控制 学生姓名 贾聪聪 学 号 112213010034 专 业 会计 班 级 会计3111班 系（院） 经贸商务系 指导教师 李果 职 称 副教授 二○ 一四 年 五 月 二十 日 附件2： 毕业设计真实性声明 性本人郑重声明：所提交的是本人在的指导下，独立进行研究工作所取得的成果。除文中已经注明引用的内容外，本不含其他个人或集体已经发表或撰写过的研究成果。对本文的研究出重要贡献的个人和集体，均已在文中以明确方式标明。本人承担的法律责任。生签名： 日 期： 指导教师关于学生毕业设计真实性审核的声明 本人郑重声明：。 指导师签名： 日 期： 注：此声明由指导教师和学生本人亲笔签名。 目 录 摘要·······························································4 关键词·····························································4 Abstract···························································4 1 期间费用的定义和分类··············································4 1.1 期间费用的定义··············································4 1.2 期间费用的分类··············································5 2 控制中小企业期间费用的重要意义····································5 3 中小企业及其在期间费用上的现状····································6 3.1 中小企业的发展现状··········································6 3.2 中小企业在期间费用控制上的现状······························7 4 中小企业在期间费用控制上存在的问题································7 4.1 存货控制方面的问题··········································7 4.2 应收账款方面的问题··········································8 4.3 企业开支方面的问题··········································8 4.4 管理模式与内控考核方面的问题································8 4.5 科目设置上的问题············································8 5 控制期间费用的有效对策············································8 5.1 合理控制与管理存货，加强资金运转····························8 5.2 对各项费用实施源泉控制······································9 5.3 强化企业开支管理···········································10 5.4 加强企业内部对期间费用的分析与考核·························10 5.5 提高管理人员素质，适当调整科目设置·························11 结论·······························································11 致谢语·····························································12 参考文献···························································12 浅谈中小企业期间费用的控制 [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