摘要:期间费用的控制在现代化的日常管理中扮演了一个非常重要的角色，科学合理的期间费用管理模式能够帮助企业降低运营支出和增加收入。此外，期间费用管理的改善有助于企业在激烈的市场竞争中更有竞争力。

　　　 借鉴期间费用管理相关理论，综合运用案例研究法、比较分析法以及定量与定性相结合的研究方法，文章首先剖析了午星电子（苏州）有限公司期间费用管理中存在的主要问题。结合电子企业的经营特点，文章提出了优化期间费用管理提出的相关举措，即从强化预算管理和内部审计的角度优化销售费用管理；通过强化认识、严格履行费用报销程序来优化管理费用管理；通过调整贷款规模和期限以及拓展贷款方式来降低负债资本成本从而优化财务费用管理。

关键词  销售费用；管理费用；财务费用

Abstract:The control of periodic expenses plays an important role in the daily operating management of modern enterprises. The scientific and sound managerial mode of periodic expenses can help corporations reduce operating expenditures and increase income. Moreover, it is advised that the improvement of periodic expenses management is a realistic approach for electronic firms to gain competitiveness in the fierce market competition.

　　　Learning from related theories of the management of periodic expenses， compressively employing case study, comparative analysis as well as the method of the integration of quantitative and qualitative, the paper discloses the main problems of the management of periodic expenses of Wuxing electronics company. Consequently, according to the operating characters of electronic industry, the paper puts forward the following measures to perfect the management of periodic expenses such as: to improve the management of sales expenses from the perspective of enhancing budget and internal auditing; to perfect the management of managerial expenses by means of the implement strict reimbursement process and updating  the managerial idea; to optimize the management of financial expense by the adjustment of the scale and period of loan and expanding of financing channel. 

Keywords   selling expenses  management expenses  Financial expenses

　　　本论文主要是通过研究我国国内一典型中小型电子公司的期间费用管理控制系统，结合相关理论研究现状，发现其在期间费用管理方面的存在问题，并提出优化期间费用管理的相关举措。同时，结合所在实习单位的实际情况，将公司的期间费用管理与公司的整体战略规划联系在一起，结合公司日常经营特点与期间费用管理风险理论探讨出一套适合该中小型电子公司的期间费用管理方法。

　　　本文框架结构是在阐述相关理论的前提下，提出了午星电子（苏州）有限公司期间费用管理的存在问题，并对其期间费用管理的问题进行相关分析。本文在提出存在问题后，又提出了优化公司期间费用管理的相关措施与方法。