all direct expenses related to catering management consulting are the contents of cost accounting of main business. For example, the salary and consulting fees of management consultants. The salary of the salesman is included in the salary expenses of the operating expenses, and the entertainment expenses are included in the business entertainment expenses of the management expenses. Translation fees and consulting fees paid by the company can be directly included in the main business costs. Usually, the main business cost of consulting companies is the cost of outsourcing. Because there is no need to classify products and confirm the cost, as long as the main business cost is not outsourced, it can be zero. Other wages, depreciation and utilities can be included in the management expenses.