摘 要企业管理费用主要是指企业日常为组织和管理生产经营活动而发生的各项费用。随着社会的发展，中小型企业规模不断扩大，有效的管理费用核算直接影响经营成果及企业利润。管理费用核算在会计核算中起重要作用，健全合理的管理费用核算制度是企业发展的基础保证，使得企业规范化、制度化，减轻企业压力具有战略性意义。本文以某索具集团有限公司为研究对象，采用实地考察法，案例分析法等研究方式对某索具集团有限公司管理费用核算现状进行分析，通过收集近三年公司管理费用与营业收入的数据，进行对比分析，发现某索具集团有限公司管理费用呈居高不下、持续上升的现状，存在管理费用核算制度不够完善、管理费用核算项目不够严谨、企业领导对管理费用核算重视程度不够等问题，针对这些问题，分析其根本原因，提出构建科学管理费用核算制度、提高管理费用核算意识、改善管理费用预算问题、加快信息化建设等对策及建议。真正做到立足于当下，放眼于未来，管理费用合理可控，企业全面发展。关 键 词 ： 管 理 费 用 ， 核 算 分 析 ， 信 息 化 建 设AbstractThe management expenses of an enterprise mainly refer to the expenses incurred by an enterprise in organizing and managing its production and operation activities. With the development of society and the increasing size of small and medium-sized enterprises, effective management expense accounting directly affects business results and enterprise profits. Management cost accounting plays an important role in accounting.A sound and reasonable management cost accounting institution is fundamental to enterprise development, making the enterprise standardized and institutionalized, and reducing the pressure on the enterprise has strategic significance.Taking Hebei Zhanxing rigging Group Co. Ltd. as the research object, this paper analyzes the recent status of management expense accounting of Hebei Zhanxing rigging Group Co., Ltd. by means of field investigation and case analysis. Comparative analysis by collecting data on company management expenses ...
