目录1.2国内外相关研究现状文献综述.·1.2.1国外相关研究现状文献综述1.2.2国内相关研究现状文献综述.....2独角兽教育公司的概况与期间费用管理现状32.1独角兽教育公司概况...2.2独角兽教育公司期间费用管理现状33独角兽教育公司期间费用存在的主要问题.…3.3财务费用偏高....4.1缺乏严格的预算管理制度4.2原始凭证登记不规范5独角兽教育公司期间费用问题的解决对策..…115.1建立健全销售费用的预算监控机制..5.2规范原始凭证的填制与费用管控5.3合理投资并提高资金利用率.136结束语...141516独角兽教育公司期间费用管理研究杨翠丽摘要：如今，教育辅导行业在期间费用上逐年攀高的现象较为普遍，直接或间接地影响了公司的获利能力，财务状况与资金流动。随着独角兽教育公司办学规模的持续扩张，其期间费呈现刚性增长。广告销售投入过猛，租赁费用占比较高，资金理财机制不健全等，都逐渐压缩了企业的利润，造成资源浪费。如何正确控制期间费用的支出，显得愈加迫切。本文对独角兽教育公司期间费用过高的问题进行研究，提出了科学减少销售费用、管理费用、财务费用的相应对策，对提高教育机构的经济效益与管理水平具有一定的研究价值。关键词：期间费用：教育机构；预算控制；监督机制Research on Period Cost Management ofUnicorn Education CompanyByYANG Cui-liMarch,2020Abstract:Nowadays,it is common that the cost of education and counseling industryincreases year by year,which directly or indirectly affects the profitability,financialstatus and cash flow of enterprises.The reason lies in not paying enough attention tothe budget management,not strict examination and approval of expenses,not highprofessional level of management personnel,lack of supervision mechanism and soon.Effective control of period cost can reduce product cost,optimize capital structureand improve enterprise profit.With the continuous expansion of Unicorn educationcompany's scale,its period fee shows a rigid growth.The excessive investment inadvertising sales,the high proportion of leasing costs,and the imperfect financialmanagement mechanism have gradually reduced the profits of enterprises,resulting inwaste of resources,so it is more and more urgent to correctly control the periodexpenses.This article studies the high cost of Unicorn education company during theperiod,and puts forward the corresponding countermeasures to reduce the sales cost,management cost and financial cost scientifically,which has certain research value forimproving the economic efficiency and management level of education institutions.Keywords:period expenses;educational institutions;budget control;monitoringmechanism