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上市企业管理费用问题研究 被引量:3

Study on the management expense of listed companies
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摘要 管理费用是企业内部一项重要的期间费用,它记录着企业的日常开销以及相对应的税费、期间损失等。企业在形成一定规模后就会从降低企业的生产成本入手,从自身挖掘潜力,在变动费用上想办法,通过降低行政人员的日常开销来降低管理费用。近年来,上市企业在控制管理费用的支出净额上进行了改良,体现出了利润净额的增长。 Administrative expenses are an important period expense within an enterprise.It records the daily expenses of an enterprise,the corresponding taxes and fees,period losses,and so on.After a certain scale is formed,the enterprise will start with reducing the production cost of the enterprise,tap the potential from itself,find ways to change the cost,and reduce the administrative expenses by reducing the daily expenses of the administrative staff.In recent years,listed companies have made improvements in their net management and control expenses,which reflect a net increase in profits.
作者 查家泽 包钱程 徐艺洋 ZHA Jia-ze;ZHA Jia-ze;XU Yi-yang(School of Economics and Management,Changchun University of Technology,Changchun 130012,China)
出处 《黑龙江科学》 2018年第6期154-155,共2页 Heilongjiang Science
关键词 管理费用 上市企业 期间费用 Management expense Listed company Period expense
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