原文The Period Cost Control and Accounting SystemL KrenAbstractThe Period Cost refers to the enterprise management department during a certain period of time to organize and manage the matter of costs of the production and business operation activities, including management fees, financial expenses and the sales expenses. These expenses happened over time is directly related to the current product management and product sales, and the output of products, product manufacturing process has no direct relation, namely easy to determine the occurrence of period, and difficult to distinguish its should belong to the product, so it is not included in the product manufacturing costs, but in the event of the deducted from the profit and loss of the current period. During cost as a cost, are the enterprise resources, the enterprise during the cost budget and control, the realization of the relationship to the enterprise profit target.Keywords: during the cost; Accounting system; Cost control1 Introduction to the theory of related1.1 The definition and features of period costDuring cost refers to the enterprise for the organization and management of enterprise production and management, to raise the funds required for the production and operation as well as selling goods and expenses incurred. During the cost should be in the event of a current directly included in the profit and loss, and points in the income statement items listed, including the management Cost, financial cost and sales expenses, etc.Expenses during the period of features is that it reflects the enterprise within an accounting period of the costs of production and business operation activities, the expenses included in the current period profit and loss statement, deducted from the profits and losses of the current period. The cost of production completed parts into a finished product, is the production cost of sales of finished goods are then transferred to the income statement columns for product cost of sales should be included in the balance sheet as inventory. Period costs because it does not provide a clear future earnings, according to the principle of caution, when these expenses occurred immediately confirm were used. The advertisement fee that pays enterprise, for instance, exactly which accounting period will reap the benefits in the future? It is difficult to determine, therefore in order to simplify the accounting work, will cost during a reasonable immediately confirm. In addition, during the fees directly to the current operating income ratio, in the long run, because the amount of every period is uniform, profit and loss won't have too big impact. Happen is for the product cost during the period of production cost, and with the production itself is not the same, they shall be directly included in or indirect included in the relevant products. And the relationship between accounting periods during the costs of unfinished carry forward the next issue to continue processing and specific provisions has relationships before and after the accounting period.1.2 Accounting systems of enterprisesEnterprise accounting system is to standardize enteiprise accounting, improve the quality of enterprise accounting information, usually includes: principle provision of accounting system; Relevant accounting business accounting of the specific provisions; Regulations on property management, cost calculation； About the property inventory, accounting personnel and accounting archives management rules, etc.2 The importance of cost controlCost control during the continuing to reduce costs, increase profits during the period of enterprise important way. Cost budget and control is an important means of strengthening cost management. Through spending for all the cost during the period of the implementation of strict budget, the examination and approval system, as well as the cost difference analysis, grasp the form of cost effectively, guarantee the realization of the target cost, and achieve the goal of lower cost, higher efficiency. Is to promote cost budget and control the cost of the various departments to form an organic control system cost budget and control is the important guarantee to implement the economic responsibility system. Clear, relevant departments and personnel cost control responsibility to correct evaluation work performance, to carry out the rewards and punishment measures, so as to promote the continuous improvement of the economic responsibility system.3The problems existing in the cost budget and control in the enterprise3.1 Ignoring the importance to the budget and controlSubordinate departments for budget is not enough emphasis, demand for the next issue of money without a reasonable expectations, have a kind of psychological Hwith whatever you have蔦 exactly how many don't know the next company funds, how much should be prepared.3.2 The budget method is not flexible enoughOn the basis of the actual。