1. Management expenses include: company expenses, employee education expenses, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, attorney fees, amortization of start-up expenses, management fees paid to superiors, labor insurance fees, unemployment insurance fees, board members' fees, financial report audit fees, start-up expenses incurred during the preparation period, and other management expenses.
2. The company's funds include: the salary of the managers of the head office, employee benefits, travel expenses, office expenses, board members' fees, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other company funds.
3. Manufacturing expenses include utilities, depreciation of fixed assets, amortization of intangible assets, salaries of managers, labor protection fees, relevant environmental protection fees stipulated by the state, seasonal and shutdown losses during repair, etc.
Extended data
Management fees are handled in the following ways:
1. Transfer amortization expense: items belonging to transfer amortization expense include depreciation expense, amortization expense of low-value consumables, amortization expense of intangible assets, bad debt provision, etc.
2. Accrued expenses payable: the expenses that should be borne in the current period and paid in subsequent periods are calculated by accrual method. For example, the enterprise chooses the pre-calculation method to calculate the cost of major repair of fixed assets and the employee education funds accrued by the enterprise.
3. Prepaid expenses: mainly refers to the repair expenses of fixed assets.
4. Direct payment of expenses: The main businesses that directly pay expenses include entertainment expenses, audit fees, attorney fees, etc.
Baidu encyclopedia-management fee
Baidu Encyclopedia-Manufacturing Cost