摘要:期間費用是與一定期間相聯系，直接從企業當期銷售收入中扣除的費用。知識密集型企業的期間費用主要是為生產高、尖、精產品而發生的管理費用、銷售費用和財務費用?？茖W合理的期間費用管理能夠提高資金的使用效率、增加公司的利潤，從而起到提升公司管理水平、提高公司經濟效益與增強公司市場競爭力的作用。因此，必須高度重視對知識密集型企業的期間費用管理。

　　　借鑒現代企業期間費用管理相關理論，綜合運用比較分析法、案例研究法以及定量與定性相結合的研究方法，文章以上海大僑允德機械工業有限公司為研究對象，首先探析了該公司在管理費用，銷售費用，財務費用管理領域存在的主要問題及成因。結合知識密集型產業的特征及該企業的整體競爭戰略，文章提出從管理幅度，預算控制和內部審計方面優化管理費用；從建立專業化銷售渠道和合理核算銷售費用等方面優化銷售費用；從理性控制借款數量和類型及規劃借款時間方面優化財務費用。

關鍵詞：銷售費用；管理費用；財務費用；高新技術

Abstract:Periodical expenses are linked to a certain accounting period, which are directly deducted from the current sales revenue of the enterprise. The periodical expenses of knowledge-intensive enterprises are main factors for producing high-tech products, which include managerial expenses, sales expenses as well as financial expenses. The scientific and reasonable management of periodical expenses can improve the effectiveness of funds and increase profits of the company, which serve to enhance the managerial level of corporate, the economic benefits and the competitiveness. Therefore, the management of periodical expenses of knowledge-intensive enterprises should be paid much more attention to.

　　　Learning from the related theories of the management of periodical expenses of modern enterprises, comprehensively emplying following methodology such as comparative analysis, case studies and a method of quantitative and qualitative, focusing on Shanghai Wintec Machinery LTD, the paper explores the main problems of the management of managerial expenses, sales expenses as well as financial expenses. According to the characteristics of knowledge-intensive industry and the overall competitive strategy of Shanghai Wintec Machinery LTD, it is advised to perfect the management of managerial expenses from the perspective of managerial scale, budget control and internal auditing; it is necessary to set up specialized sale channel and to reasonably account for sales expenses; moreover, the corporation should rationally control the quality and kinds of liability and plan the time of loan, in order to improve the management of financial expenses.

Keywords  Sales expense  Management expense   Finance expense  High-Tech

　　　本文以一中小型知識密集型企業為研究對象，借鑒現代企業期間費用管理相關理論，結合企業期間費用管理的現狀，就其期間管理存在問題及成因進行分析，提出合理優化期間費用管理的相關措施，同時，結合上海大僑允德機械工業有限公司的實際情況，運用期間費用預算管理和內部控制相關理論，制定出一套符合企業經營理念和目標的期間費用管理方案。

　　　本文的框架結構是在闡釋現代企業期間費用管理相關理論的前提下，指出了上海大僑允德機械工業有限公司期間費用管理中存在的問題及其成因，并對其進行了分析，接著又提出了優化期間費用管理的相關舉措與方法。