一、问题的提出: 企业管理费是工厂产品成本的间接费用之一,也是产品加工费的重要组成部份。其发生数的高低直接影响产品成本的高低和企业盈利的多少,同时也反映企业生产经营管理工作的好坏。我们检查了我厂近年来企业管理费使用情况,发现企业管理费日涨夜大,逐年增加,其表现为: 1、企业管理费用不断增加,产值却在减少, First, the question raised: Enterprise management fee is one of the indirect costs of the factory’s product costs, but also an important part of the product processing fee. The number of occurrences directly affects the level of product costs and the number of corporate profits, but also reflects the quality of production and business management. We have inspected the use of enterprise management fees in our factory in recent years, and found that corporate management fees have been rising day by day, increasing year by year, and its performance is as follows: 1. The management costs of enterprises have been increasing and the output value is decreasing.