锦江股份公司期间费用管理问题探讨

摘 要

期间费用指的是一个企业在销售商品、提供劳务等日常经营中所发生、但又不归属于任何一个具体会计对象的经济利益的流出，在进行会计核算的过程中，这部分经济利益的流出应当在税前利润中就被扣除。所以，我们认为，企业在成本控制、经营管理上都需要对期间费用进行格外的关注研究。本文就以锦江股份公司为例，利用近五年已披露的财务报告及其他可获取的资料，通过对比分析、比率分析等方法，针对企业近五年期间费用高额度、大涨幅的情况做一些分析探讨，评价其管理状况及影响，相应地提出一些理论上的小建议。范文大体上可以分为两部分，一部分是对于总的报表数据的对比分析，以及对于期间费用具体影响项目的分析；另一部分是比率分析，以期间费用率相关的五个指标为主。再把这两个部分的研究结论结合在一起，最后进行一个综合的评价。希望在对锦江股份进行分析评价的同时，也能通过这一期间费用支出波动明显、占比较大的典例，给酒店行业乃至其他行业期间费用的管理提供一些参考资料。

关键词：期间费用 成本控制与管理  

Abstract

The expenses during the period are the outflow of economic benefits that occur during the enterprise's daily activities such as selling goods and providing labor services. In accounting, the outflow of this part of the economic benefits should be compensated in the pre-tax profits. Therefore, we believe that, The study of cost during the period is of great significance to evaluate the cost control and management status of an enterprise. Taking Jinjiang Stock Company as an example, this paper makes use of the financial reports and other available information disclosed in the past five years, through comparative analysis, ratio analysis and other methods, and makes some analysis and Discussion on the situation of high cost and large increase in the past five years, and evaluates its management status and impact. Some theoretical suggestions are put forward accordingly. The paper can be divided into two parts, one is the comparative analysis of the total report data, the other is the analysis of the specific impact items of the period cost; the other is the ratio analysis, with the five indicators related to the time cost rate as the main part. Finally, the two parts are combined for comprehensive evaluation. It is hoped that the fluctuation of expenses during the period will be obvious, which will account for a relatively large number of examples to the hotel industry. Even other industry during the cost management to provide some reference materials.

Keywords ：period cost  control and management

 

目录

摘 要2

Abstract3

一、引  言5

（一）研究背景5

（二）研究意义5

（三）研究方法和目的5

二、期间费用概念及研究指标6

（一）期间费用的概念6

（二）指标及分析方法6

三、公司期间费用管理现状及分析7

（一）公司背景7

（二）报表分析7

（三）合并报表期间费用具体分析9

1.项目数据分析9

2.比率分析10

四、评价与建议15

（一）评价15

1.期间费用效益不高15

2.发展战略逐步调整，成本控制初见成效15

3.主营业务经营状况良好15

（二）建议15

1.稳健经营，保持营业收入的稳定增长15

2.控制扩张速度，减少低效率的期间费用支出。16

3.精简人员，提高工资薪金的投入效率16

五、结论17

参考文献18