If it is a commercial circulation enterprise, the main component of the operating cost is the purchase cost of goods. Only by finding ways to reduce the purchase cost can the operating cost be reduced.
Various direct costs.
Operating costs mainly include main business costs and other business costs.
I. Cost of main business
The main business cost is the cost of regular activities such as selling goods and providing services. Enterprises generally transfer the cost of selling goods and providing services to the main business cost when confirming the main business income such as selling goods and providing services, or at the end of the month.
The main business cost shall be accounted for in detail according to the main business type. At the end of the period, the balance of the main business cost will be transferred to the "profit of this year" account, and there will be no balance in this account after the carry-over.
Second, other business costs.
Other business costs are the expenses incurred by other business activities other than the main business activities confirmed by the enterprise. Other business costs include the cost of selling materials, depreciation of leased fixed assets, amortization of leased intangible assets, cost or amortization of leased packaging materials, etc.
An enterprise shall confirm and carry forward other business costs through the account of "other business costs". The operating costs of selling products, commodities and providing services are composed of production and operating costs.
Extended data:
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Operating costs are directly related to operating income, and various direct costs of ownership term and ownership object have been determined. Operating costs mainly include main business costs and other business costs.
I. Cost of main business
The main business cost is the cost of regular activities such as selling goods and providing services. Enterprises generally transfer the cost of selling goods and providing services to the main business cost when confirming the main business income such as selling goods and providing services, or at the end of the month.
The main business cost shall be accounted for in detail according to the main business type. At the end of the period, the balance of the main business cost will be transferred to the "profit of this year" account, and there will be no balance in this account after the carry-over.
An enterprise shall confirm and carry forward the main business cost through the subject of "main business cost".
When an enterprise carries forward the main business cost, it debits the subject of "main business cost" and credits the subjects of "goods in stock" and "labor cost". At the end of the period, the balance of the main business cost should be transferred to the current year's profit, debited to the current year's profit and credited to the main business cost.
References:
Baidu encyclopedia-operating costs