Extended data:
Management expenses refer to all kinds of expenses incurred by the administrative department of an enterprise for management and organization, and belong to one of the period expenses. Mainly refers to the various expenses incurred by the enterprise administrative department for organizing and managing production and business activities. Specific items include: salary and welfare expenses, depreciation expenses, trade union funds, employee education expenses, business entertainment expenses, property tax, vehicle and vessel use tax and land use tax. Stamp duty, technology transfer fees, amortization of intangible assets, consulting fees, attorney fees, bad debt losses, company funds, labor insurance fees, board members fees, etc.