On the computer you want to access a remote computer, type the following cmdlet into PowerShell (replacing "COMPUTER" with the name or IP address of the remote computer),


This cmdlet tests whether the WinRM service is running on the remote computer.


The script below reads the contents of the C:\ directory on a remote computer 

Invoke-Command -ComputerName COMPUTER -ScriptBlock { Get-ChildItem C:\ } -credential USERNAME