【作者】 席静；

【导师】 王婴；

【作者基本信息】 中国财政科学研究院 ， 会计硕士（专业学位）， 2017， 硕士

【摘要】 随着我国经济发展与市场竞争的日益激烈,企业在争夺市场份额的同时,不断加强对成本费用支出的控制。其中,成本的压降空间有限,且过度压降成本,产品的质量与服务难以保证,降低企业竞争能力。期间费用包含管理费用、销售费用、财务费用三类,它们直接计入本年利润,对利润影响最为直接。尤其是管理费用,占用金额大,涉及业务广,而控制费用相对低。管理费用控制的好,有助于企业目标利润的实现,产品竞争力的提升。近年来,HD公司随着企业规模的逐步扩大以及管理精细化的需求,管理费用增幅较高,加强管理费用支出控制成为该企业关注的重点。管理费用控制手段多样,包含构建良好的费用控制环境,构建完善的会计核算系统,加强预算管理等,其中最直接有效且贯穿始终的方法是预算管理,通过预算管理以达到提高企业的行政效率,优化企业的费用支出,实现资金资源的有效利用。本文通过对国内外管理费用预算控制文献的研究,以及对管理费用的定义分类,管理费用预算控制流程、方法的总结,结合HD公司实际,从制度管理、预算编制、预算执行、预算分析考核、以及预算信息化五个方面介绍管理费用预算现状,发现管理费用预算控制中存在的问题,并针对问题提出建设性的管控意见。首先,制定由管理费用总则统领的详实可行的管理费用开支管理细则,让费用开支在框架中规范进行,保证管理费用核算范围、程序合规可控。其次,分阶段细化、落实管理费用全面预算管理,对HD公司现存的预算管理问题提出优化方案,改进不足,提高管理费用控制能力。最后,加速推进管理费用预算信息化建设,按预算所处阶段,搭建费控平台,实现预算编制、执行分析考核的预算信息管理系统。本文从制度建设到具体预算管理、信息化建设,全方位确保管理费用可预计、便执行、好控制。更多还原

【Abstract】 As China’s economic development and market competition become more and more intense,enterprises are constantly increasing their control over cost expenditure while fighting for market share.Among them,the cost compression space is limited,the product quality and service is difficult to guarantee,the enterprise competition ability is reduced while excessive compressing cost.Expenses include Administrative expense,Sales expenses and Financial expenses,which are directly included in the annual profit.In particular,Administrative expense is large,which involves a wide range of business,while the control cost is relatively low,and the control of expenditure on administrative expenses becomes the focus of the enterprise.The administrative expenses control is good,helps the enterprise target profit to realize,the product competitiveness increases.In recent years,with the gradual expansion of the enterprise scale and the management of refined demand,HD company has increased the Administrative expense,and Administrative expense control becomes the focus of attention.Administrative expense control means variety,including building the good cost control environment,build the perfect accounting system,strengthen the budget management,etc.one of the most direct and effective throughout method is to budget management,through the budget management improving the administrative efficiency of enterprises,optimizing the cost of the enterprise,realizing the effective utilization of resources.In this paper,based on the research of the Administrative expense budget control literature at home and abroad,the definition and classification of Administrative expense,Summary of Administrative expense budget control process and methods,combining the reality of HD company,from the system management,budgeting,budget execution,budget analysis evaluation,and budget information to introduce Administrative expense budget situation,found the problems existing in the Administrative expense budget control,and put forward constructive control in view of the problem.First of all,formulate the administrative rules for Administrative expense expenditure,let Administrative expense expenditure be standardized in the framework to ensure the scope of Administrative expense accounting and procedure compliance controllable.Secondly,refine and implement the overall budget management,propose optimization plan for the existing budget management problems of HD company,and improve the Administrative expense control ability.Finally,speed up the construction of information on budget information for Administrative expense,set up a control platform at the stage of the budget,and implement the budget information management system for budget preparation and analysis and assessment.From the construction of the system to the specific budget management and information construction,this paper ensures that the Administrative expense can be expected,implemented and controlled.更多还原