摘要:期间费用是与一定期间相联系，直接从企业当期销售收入中扣除的费用。知识密集型企业的期间费用主要是为生产高、尖、精产品而发生的管理费用、销售费用和财务费用。科学合理的期间费用管理能够提高资金的使用效率、增加公司的利润，从而起到提升公司管理水平、提高公司经济效益与增强公司市场竞争力的作用。因此，必须高度重视对知识密集型企业的期间费用管理。

　　　借鉴现代企业期间费用管理相关理论，综合运用比较分析法、案例研究法以及定量与定性相结合的研究方法，文章以上海大侨允德机械工业有限公司为研究对象，首先探析了该公司在管理费用，销售费用，财务费用管理领域存在的主要问题及成因。结合知识密集型产业的特征及该企业的整体竞争战略，文章提出从管理幅度，预算控制和内部审计方面优化管理费用；从建立专业化销售渠道和合理核算销售费用等方面优化销售费用；从理性控制借款数量和类型及规划借款时间方面优化财务费用。

关键词：销售费用；管理费用；财务费用；高新技术

Abstract:Periodical expenses are linked to a certain accounting period, which are directly deducted from the current sales revenue of the enterprise. The periodical expenses of knowledge-intensive enterprises are main factors for producing high-tech products, which include managerial expenses, sales expenses as well as financial expenses. The scientific and reasonable management of periodical expenses can improve the effectiveness of funds and increase profits of the company, which serve to enhance the managerial level of corporate, the economic benefits and the competitiveness. Therefore, the management of periodical expenses of knowledge-intensive enterprises should be paid much more attention to.

　　　Learning from the related theories of the management of periodical expenses of modern enterprises, comprehensively emplying following methodology such as comparative analysis, case studies and a method of quantitative and qualitative, focusing on Shanghai Wintec Machinery LTD, the paper explores the main problems of the management of managerial expenses, sales expenses as well as financial expenses. According to the characteristics of knowledge-intensive industry and the overall competitive strategy of Shanghai Wintec Machinery LTD, it is advised to perfect the management of managerial expenses from the perspective of managerial scale, budget control and internal auditing; it is necessary to set up specialized sale channel and to reasonably account for sales expenses; moreover, the corporation should rationally control the quality and kinds of liability and plan the time of loan, in order to improve the management of financial expenses.

Keywords  Sales expense  Management expense   Finance expense  High-Tech

　　　本文以一中小型知识密集型企业为研究对象，借鉴现代企业期间费用管理相关理论，结合企业期间费用管理的现状，就其期间管理存在问题及成因进行分析，提出合理优化期间费用管理的相关措施，同时，结合上海大侨允德机械工业有限公司的实际情况，运用期间费用预算管理和内部控制相关理论，制定出一套符合企业经营理念和目标的期间费用管理方案。

　　　本文的框架结构是在阐释现代企业期间费用管理相关理论的前提下，指出了上海大侨允德机械工业有限公司期间费用管理中存在的问题及其成因，并对其进行了分析，接着又提出了优化期间费用管理的相关举措与方法。