关于外贸企业成本费用管理的几点思考

外贸企业的成本费用有其自身特点，成本控制也独具特色。因此，外贸企业应围绕成本控制的特点，坚持成本费用管理原则，通过控制出口商品收购价格、有效控制库存和应收账款，加快流动资本的循环与周转、盘活固定资本投资、降低办公经营费用、适当制定业务员工资与奖金的比例等有效途径降低成本，并有针对性地加强费用的日常管理．从而对成本费用进行有效地控制。

Thinking on the Cost Control in Foreign Trade Businesses

With special features, the cost control in foreign trade business is very important. Therefore, the foreign trade enterprises should, according to the features and related laws, control the cost and expense through the following ways： control the purchase price, stock and accounts receivable, speed up the capital circulation, revitalize the capital funds, reduce the operating cost, set a proper ratio of the staff＇s salary and bonus and meanwhile strengthen the routine management of the carrying cost.