Management expenses Management expenses refer to the expenses incurred by the company for organizing and managing production and operation, including the expenses incurred by the board of directors and administrative departments in the company's operation and management. Or company funds (including administrative staff salaries, repair costs, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc.). ), trade union funds, unemployment insurance, labor insurance, directors' fees, agency fees, consulting fees (including consulting fees), legal fees, business entertainment fees, property tax, vehicle and vessel use tax, land use tax, stamp duty, technology transfer fee, etc., all of which shall be borne by the company. Employee education expenses, research and development expenses, sewage charges, inventory losses or gains (excluding inventory losses that should be included in non-operating expenses), bad debt reserves and inventory depreciation reserves, etc. 1. Salary: calculate the salary of other management personnel (i.e. personnel, technology, finance, procurement, etc. Except for the production, quality inspection and marketing departments (the statistical caliber of departments in management expenses, unless otherwise specified, the same below), the expenses that employees of the company leave their jobs due to resignation, dismissal or other reasons, and exceed the normal wages in salary settlement. 2. Employee welfare expenses: accounting for all the actual expenses incurred by the company (the total amount shall not exceed 65,438+04% of the above-mentioned total wages, which shall be accrued by 65,438+04% for domestic-funded enterprises), work-related injury wages and other welfare expenses that employees need to pay according to regulations (which shall be charged by domestic-funded enterprises in the subject of welfare expenses payable). Trade union funds and employee education funds: calculate the actual expenditure (the total amount shall not exceed the expenses accrued according to the total number of employees, the trade union funds shall be accrued by 2%, and the employee education funds shall be accrued by 1.5%) and allocate it to the trade union for the expenses of employee training and learning. 3. Depreciation expense: calculate the depreciation expense of fixed assets accrued by the relevant management departments of the company every month. Fixed assets: refers to the tangible assets held by the company for producing goods, providing services, renting or managing, and the service life exceeds one fiscal year. Including houses, buildings, machinery, machinery, means of transport and other equipment, appliances and tools related to production and business activities. Depreciation: refers to the systematic distribution of the accrued depreciation amount according to a certain method within the service life of fixed assets. The minimum period for calculating depreciation is as follows: 20 years for houses and buildings; Aircraft, trains, ships, machines, machinery and other production equipment, 10 year; Appliances, tools and furniture related to production and business activities are 5 years; Four years for vehicles other than airplanes, trains and ships; Electronic equipment, 3 years. Net salvage value rate of the company's fixed assets: 5%. Depreciation method of company's fixed assets: life average method. 4. Amortization of low-value consumables: accounting for the amortization of low-value consumables of relevant management departments of the company. Not as tools and appliances for fixed assets management, packaging containers used in production and operation, etc. , listed as low-value consumables by our company. 5. Office expenses: calculate the expenses used by the company for office work, including computer floppy disks, ribbons, accessories and office equipment accessories. The cost of purchasing copy paper, printing paper, fax paper and printed account books, vouchers and statements purchased by the accounting department. 6. Post and telecommunications fee: calculate the fixed telephone fee, mobile phone fee, mailing fee, courier fee and Internet access fee of the company. 7. Water and electricity charges: calculate the office and domestic water and electricity charges. Can not be clearly divided, recorded as manufacturing costs. 8. Vehicle expenses: calculate vehicle expenses such as gasoline, road and bridge fees, parking fees, road maintenance fees and vehicle maintenance fees. 9. Travel expenses: calculate the actual car, boat, plane, local transportation expenses, meals, accommodation, attendance allowance, missed meal allowance, driver's travel allowance and travel expenses (excluding the marketing department) approved by the company when going out for daily work. 10. Technology development expenses: accounting for all expenses incurred in researching and developing new products, technologies and processes. Including new product design fees, process design fees, equipment adjustment fees, trial-production fees for raw materials and semi-finished products, technical books and materials fees, intermediate test fees not included in the national plan, salaries of researchers, depreciation of research equipment, other fees related to trial-production of new products and technical research, and fees for entrusting other units to conduct scientific research and trial-production after trial-production failure. 1 1, labor protection fee; Accounting management personnel's expenses related to labor protection (see the definition of labor protection expenses in the subsidiary ledger of manufacturing expenses for details). 12. Labor insurance fee: calculate the comprehensive insurance for foreign workers and the urban insurance, urban insurance and agricultural insurance fees paid by all employees according to the relevant regulations of Shanghai, and pay the pension for retired employees (including the local overall pension paid according to regulations), price subsidies, medical expenses (including the expenses for retirees to participate in medical insurance), resettlement fees, employee severance payment, wages of patients who have been sick for more than 6 months, and funeral subsidies for the death of employees. Insurance premiums payable for other houses, equipment and other assets insured by insurance institutions (insurance premiums). 13. Business entertainment expenses: calculate the entertainment expenses paid by the company due to business operations, including the expenses of catering, cigarettes, water, food, gifts and normal entertainment activities. Entertainment expenses related to production and business activities of the company shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year. 14. Repair cost: calculate the labor cost, material cost and maintenance cost incurred in the maintenance of fixed assets, low-value consumables and other projects of relevant departments of the company. 15, tax: accounting stamp duty, property tax, land use tax, vehicle and vessel use tax and other taxes included in expenses. 16. Intermediary (consulting) fees: accounting consulting fees (fees paid by the company for consulting the relevant consulting institutions about the operation and management of production technology, or to the economic consultants, legal consultants and technical consultants of the enterprise) and fees for hiring intermediaries (fees incurred by the company in hiring accounting firms for auditing, capital verification, asset evaluation and settlement). 17. Lease fee: calculate the rent paid by the relevant management departments of the company to lease various management assets by means of operating lease, including the rental fee for office buildings and the rental fee for living buildings. Does not include the rental fee for financial leasing of fixed assets. 18. Board membership fee: calculate directors' allowance, board meeting fee and directors' travel expenses. 19. amortization of long-term deferred expenses: accounting for the amortization of start-up expenses during the preparation period of the company (amortization of long-term deferred expenses for more than one year). 20. Other expenses: expenses other than the above-mentioned items in accounting management expenses. Operating expenses Operating expenses refer to the expenses incurred by an enterprise in the process of selling goods, including transportation expenses, loading and unloading expenses, packaging expenses, insurance fees, exhibition expenses and advertising expenses incurred by the enterprise in the process of selling goods, as well as wages and welfare expenses, expenses similar to wages, business expenses and other operating expenses of employees of sales organizations (including sales outlets and after-sales service outlets). ) specially designed for selling the goods of this enterprise. 1. Salary: calculate the salary and welfare expenses of the employees in the marketing department. 2. Transportation expenses: transportation expenses, loading and unloading expenses, dock expenses and other expenses included in commodity sales. 3. Packing expenses: wooden cases, nails, packing tapes, wrapping paper and other expenses. Used for packing goods. 4. Insurance premium: accounting for commodity insurance premium. 5. Participation fee: calculate the cost of participating in the sale of goods. 6. Advertising expenses: accounting for product samples, product promotional materials, product advertisements and other expenses. 7. Customs inspection fee: accounting for customs inspection fee and foreign exchange verification fee for export commodities. 8. Travel expenses: calculate the transportation expenses, accommodation expenses, allowances, visa fees and travel expenses in the domestic market due to business needs. 9. After-sales service fee: accounting for a series of services provided to customers who use our products. 10. Consignment fee: mainly refers to the commission paid by entrusting other units to sell on a commission basis. 1 1. Commodity circulation procurement cost: reasonable loss in the procurement process and sorting fees before warehousing. 12. Others: Manufacturing expenses are an important part of the company's product cost, which refers to various production expenses incurred by the company for producing products or providing services, and should be included in the product cost, but there are no special cost items. Most of them are indirect costs of product production, such as the consumption of machinery and materials, the wages of workshop managers, etc. It also includes expenses that are directly used in product production but are not needed or convenient for separate accounting in management, so there are no special cost items, such as depreciation expenses of machinery and equipment. In addition, it also includes the costs of organizing and managing workshop production, such as lighting, utilities, heating, travel expenses, office expenses, rental fees, insurance fees, labor protection fees, design drawings fees, test and inspection fees, product losses caused by inventory loss, damage and scrapping (reducing inventory gains), and shutdown losses during seasonality and repair. 1. Salary: check the salary, performance salary, various subsidies and allowances of the production management and quality inspection personnel. 2. Consumption of machine materials: accounting for various materials used to maintain fixed assets and other equipment, excluding materials used for repair and labor protection. 3. Indirect materials: auxiliary materials used in the production process of accounting products that cannot be directly identified as specific products. 4. Water and electricity costs: accounting for the consumption of productive external power supply, self-provided power generation and production water. 5. Depreciation expense: calculate the depreciation expense of fixed assets in the production department. 6. Amortization of low-value consumables: accounting for the amortization of low-value consumables in the production department (including furniture spare parts, measuring tools, small tools and other expenses. )。 7. Material transportation cost: calculate the transportation cost of materials purchased by the company (transportation and miscellaneous expenses that cannot enter the cost of raw materials). 8. Test fee: accounting for outsourcing test fee, test fee, company test tool purchase fee and amortization fee. 9. Repair cost: calculate the repair cost of fixed assets, productive low-value consumables and other productive articles in the production department. 10. Labor protection fee: accounting for work clothes, gloves and safety protection articles provided or distributed by the company to employees, as well as winter heating subsidies, heatstroke prevention and cooling expenses for employees and nutritional subsidies for toxic and harmful special jobs. 1 1. Lease fee: calculate the lease fee of the production plant. 12. Others: account for other production expenses that cannot be directly confirmed.