Land use fees, land loss compensation fees, technology transfer fees, technology development fees, amortization of intangible assets, amortization of start-up expenses, business entertainment expenses, bad debt losses, inventory losses, damage and scrapping (inventory loss), and other management expenses.
Extended data:
Management fee calculation method:
Formula calculation method
Enterprise management fee = calculation base × enterprise management rate
Among them, the calculation of enterprise management fee rate is divided into three types due to different calculation bases:
1, based on direct cost.
Enterprise management rate = average annual management fee of production workers ÷ (effective construction days per year × labor price) × proportion of labor cost to direct cost (%).
2. Take the total cost of labor and machinery as the calculation base.
Enterprise management rate = average annual management fee of production workers ÷ [effective construction days per year × (labor price+use fee of construction equipment per shift) ]× 100%.
3. Take labor cost as the calculation base?
Enterprise management rate = average annual management fee of production workers ÷ (effective construction days per year × labor price) × 100%.
References:
Baidu encyclopedia-enterprise management fee