Operating costs include direct materials, raw materials, auxiliary materials, spare parts, outsourced semi-finished products, packaging materials and other direct materials that are actually consumed in the production and operation of enterprises and directly used in product production; Direct wages refer to the wages, bonuses, allowances and subsidies of personnel directly engaged in product production in enterprises; Other direct expenses, employee welfare expenses of personnel directly engaged in product production, etc. ; Manufacturing cost.
Sales expenses include insurance premium, packaging fee, exhibition fee and advertising fee, commodity maintenance fee, expected loss of product quality assurance, transportation fee, loading and unloading fee, etc. , as well as the operating expenses of sales organizations (including sales outlets, after-sales service outlets, etc.) such as personnel salaries, business expenses and depreciation expenses. ) specially set up to sell the products of enterprises.