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期间费用直接造成企业资源的减少,作为一种资源的耗费,由于与产品的产量、产品的制造过程无直接关系、不能计入产品的成本进行核算而往往容易被管理者忽视。本文从期间费用的预算与控... 期间费用直接造成企业资源的减少,作为一种资源的耗费,由于与产品的产量、产品的制造过程无直接关系、不能计入产品的成本进行核算而往往容易被管理者忽视。本文从期间费用的预算与控制是不断降低企业期间费用、增加盈利的重要途径的重要意义入手,着重谈了期间费用预算与控制工作在企业中存在的问题,阐述了这些问题产生的原因以及给企业带来的弊端与危害,指出企业应做到事前预算,事中控制,事后考核,明确责权,落实奖惩,堵塞漏洞,防止效益流失,并详细提出了解决这些问题的对策。
关键字:企业 费用预算 财务费用 管理费用 销售费用
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lunwen_cs
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During the direct result of cost reduction of corporate resources, as a resource-consuming, due to the output of products, products not directly related to the manufacturing process, not included in cost of product accounting and management is often easy to overlook. In this paper, the budget and control costs during a period of continuously reduce costs, increase profits the importance of an important way to start, focused on the budget during the work in the enterprise and control problems to explain the causes of these problems and to the evils of business and harm, pointed out that enterprises should be pre-budget things in control, after examination, a clear responsibility and authority, the implementation of incentive to plug the loopholes and prevent the loss of benefits, and details on the measures to solve these problems.
Keywords: Enterprise management expenses budget cost of sales finance costs
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