摘要
中小企业是现代社会中活跃的经济体,我国大多数中小企业缺乏对期间费用进行合理有效控制,不利于企业经济效益和长远发展。以某市A汽车配件公司为例,分析中小企业期间费用控制存在的问题,剖析了问题的主要成因,提出切实可行的解决对策,以期加强中小企业期间费用的控制,提高经济效益,从而促进中小企业的发展。
Small and medium-sized enterprises are active economies in modern society,most of them lack of reasonable and effective control of the period cost,which is not conducive to the economic benefits and long-term development of enterprises.Taking a city a auto parts company as an example,this paper analyzes the problems existing in the period cost control of small and medium-sized enterprises,analyzes the main causes of the problems,and advances some practical countermeasures for solving the problems,with a view to strengthening the period cost control of small and medium-sized enterprises,improve economic efficiency,thereby promoting the development of small and medium-sized enterprises.
作者
王微
WANG Wei(College of Humanities and Economics Changzhou,Changzhou Open University,Changzhou 213001,China)
出处
《科技创业月刊》
2019年第9期73-76,共4页
Journal of Entrepreneurship in Science & Technology
关键词
中小企业
期间费用
财务管理
small and medium-sized enterprises
period costs
financial management