it mainly includes the following expenses generated in the operation link: 1) employee's salary: refers to the salary of the department staff, which is distributed according to relevant regulations. 2) Employee welfare expenses: refers to various expenses such as bathing expenses, transportation expenses, one-child expenses, milk expenses, books and newspapers expenses, and visiting relatives expenses that enterprises should pay to employees according to national regulations. 3) Working meals: refers to the expenses paid by the enterprise to provide working meals for employees according to regulations. 4) Material consumption: including the daily necessities, office supplies, daily maintenance materials, spare parts and other expenses of the enterprise. 5) Packaging fee: refers to the expenses of packaged goods consumed by tourism service enterprises in business activities such as selling goods. 6) Custody fee: refers to the expenses incurred by tourism service enterprises in providing luggage, clothing and other items for guests. 7) Exhibition fee: refers to the expenses incurred by enterprises for holding exhibitions. 8) Cleaning expenses: refers to the expenses incurred by hotels, restaurants, restaurants and other enterprises to keep the service places and equipment clean and hygienic. 9) Amortization of low-value consumables: refers to the amount of low-value consumables used by enterprises spread into the current period. 11) Depreciation expense: refers to the depreciation included in the fixed assets provided by the enterprise according to relevant regulations. All departments can also exclude depreciation expenses, and the depreciation is uniformly accrued by the enterprise and included in the management expenses. 11) Fuel cost: refers to the gas cost actually paid by the catering department for cooking food, and the actual expenditure of gasoline and diesel fuel cost consumed by bus rental, etc. 12) Repair cost: refers to the expenditure of department property repair. 13) Water and electricity charges: refers to the actual water and electricity charges of various departments within the enterprise. 14) Uniform fee: refers to the expenditure on work clothes of employees in various departments.