私营企业期间费用的预算与控制分析与研究 毕业论文.doc

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。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与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外部力量对企业的监管力度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 the companys operating results, financial situation, cash flow. Of course, to the enterprise cost management during is not 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 to put forward the countermeasures to solve the problem. Key Words：period expenses; budget；control; 目 录 摘 要 I Abstract III 绪 论 1 1 期间费用的概念 2 2 期间费用的分类 2 3 期间费用的特点 2 3.1 与产品生产的关系 2 3.2 与会计期间的关系 2 3.3 与会计报表的关系 3 4 期间费用预算与控制的重要意义 3 4.1 是加强费用管理的重要手段 3 4.2 有利于企业加速资金周转，提高资金利用率 3 4.3 有利于企业提高产品竞争力 4 4.4 促进企业形成有机的控制系统 4 4.5 推动企业制度不断完善 4 5 在对期间费用的预算与控制过程中存在的问题及产生的原因 4 5.1 期间费用预算与控制的过程中存在的问题 4 5.1.1 预算与控制制度不健全…………………………………………………….4 5.