The second-level subject of management expenses is an indispensable expense in an enterprise, which includes human resource expenses, office expenses and travel expenses. In enterprise management, the control and management of management expenses is very important, because it directly affects the profits and competitiveness of enterprises. This paper will focus on the secondary subject of management expenses and introduce how to control and manage management expenses.

1. Human resource expenses

Human resource expenses are one of the most important management expenses in an enterprise, including employee salaries, social insurance and welfare benefits. In the control and management of human resources expenses, we need to pay attention to the following points:

1. Set the salary level reasonably: Enterprises should set the salary level reasonably according to employees' work experience, ability and market conditions, so as to improve their work enthusiasm and satisfaction.

2. Optimize welfare benefits: Enterprises can attract and retain excellent employees by providing some attractive welfare benefits, such as paid annual leave and supplementary medical insurance.

3. Reasonable control of social insurance expenses: Enterprises should reasonably control the expenditure of social insurance expenses according to the actual situation of employees to avoid unnecessary waste.

second, office expenses

office expenses are an inevitable expense in enterprises, including rent, utilities, office supplies and so on. In the control and management of office expenses, we need to pay attention to the following points:

1. Reasonable choice of office space: enterprises should choose suitable office space according to their own actual situation to reduce expenses such as rent and utilities.

2. Rational use of office supplies: Enterprises should make rational use of office supplies, such as printing paper, pens and notebooks, to avoid unnecessary waste.

3. Establish a water-saving and electricity-using system: Enterprises should establish a water-saving and electricity-using system, such as regularly checking the use of hydropower equipment and timely repairing water and electricity leakage, so as to reduce water and electricity expenses.

iii. Travel expenses

Travel expenses are an indispensable expense in enterprises, including travel, transportation, accommodation, catering, etc. In the control and management of travel expenses, we need to pay attention to the following points:

1. Reasonably arrange travel plans: enterprises should reasonably arrange travel plans according to actual needs to avoid unnecessary travel expenses.

2. Optimize travel modes: Enterprises can reduce travel expenses by optimizing travel modes, such as choosing economy class and booking preferential hotels.

3. standardize the travel reimbursement system: enterprises should establish a standardized travel reimbursement system to avoid unnecessary expenses and management confusion.