the local freight of purchased materials is included in the management fee.

In general, all necessary and reasonable expenses incurred in material procurement should be included in the procurement cost of raw materials. However, there are some materials procurement expenses: firstly, whether the small amount is included or not has little effect on the total cost of raw materials; Secondly, most of these procurement expenses are allocated to the same-sex expenses and included in the accounting of various materials. Therefore, the above-mentioned same-sex procurement expenses are generally not included in the procurement cost of materials, but included in the management expenses, all of which are borne by the current profits and losses.