摘要:自改革開放以來，我國整體經濟得到迅猛發展。私營企業如雨后春筍般迅速崛起，在提高就業、增加財政收入、促進經濟增長、增強我國綜合國力等方面做出了實質性的貢獻。但由于私營企業內外因素的影響，還存在一些問題，抑制了私營企業的進一步發展。期間費用能夠反映企業日常經營活動的支出，且支出的形式以及數額的多少能夠反映管理人員以及財務人員對企業的管理能力。所以加強期間費用的有效控制，對提高企業的經濟效益有著很重要的現實意義。

　　　本文分析了私營企業期間費用的基本概念、分類以及核算等，并以上海賽蒙金屬材料有限公司為例，分別從銷售費用、管理費用、財務費用及其結構角度分析企業期間費用現狀，并采用相對數比較分析法對企業期間費用進行核算。企業管理模式相對落后，對期間費用的控制存在諸多問題，主要表現為期間費用控制不具有持續性；銷售費用報銷期限過長、每筆支出難以控制；管理費用無法準確核算；財務費用易將性質不同的經濟活動相互混淆、對未實現的匯兌損益未進行有效處理。企業想要加強期間費用控制，必須全面加強銷售費用的內部控制管理，進一步完善企業報銷流程，優化銷售渠道等；控制管理人員的數量，對管理費用的支出加以控制等；強化對貿易合同效益的測算，節省外貿結匯費用。

關鍵詞 期間費用；控制措施；私營企業

Abstract:Since the adoption of reform and opening-up policy , Along with our country's rapid economic development ,Private enterprise developed as bamboo shoots after a spring rain .It have made substantial contributions to improving the employment, increasing revenue, promoting economic growth, enhancing China's comprehensive national strength. But because of the influence of private enterprises’ internal and external factors, there are still many problems, inhibit the further development of private enterprises.Period costs can reflect the expenditure of the enterprises’ daily business activities.And the form and amount of the expenditure can reflect the capacity of management of Managers and financial staff.So enhance the effective control of period expense has important for the improvement of the economic effectiveness.

　　　This paper analyzes the private enterprise expense from the basic conception ,classification and accounting, etc. And take the case of Shanghai Simon metal Co.Ltd,and analyze current situation of the enterprise’s period expense from selling expenses,administrative expenses, financial expenses and their structures separately. And use method of comparative analysis to account period expense.Enterprise management mode is relatively backward,and many problems exist in controlling period expense.Mainly for period cost control does not have continuity.Sales reimbursement period is too long and every spending is hard to control.Management fees can't calculation accurately. Financial expenses is easy to confuse different economic activities,and can’t deal unrealized exchange gains and losses effectively.If the enterprise want to strengthen the control of period expense,it should strengthen the internal control management of sales expenses, further improve enterprise reimbursement process,optimize the sales channels and so on.Control the number of managers and the spending of administration expenses.Strengthen the trade contract efficiency, and save the foreign trade settlement fee.

Key words  Period expense  Control measures  Private enterprise