What are the main business costs of catering management consulting companies?

All direct expenses related to catering management consulting are the content of main business cost accounting. For example, the salary and consulting fee of management consultants. Salesman's salary is included in operating expenses, and entertainment expenses are included in management expenses. Translation fees and consulting fees paid by the company can be directly included in the main business costs. Usually, the main business cost of consulting companies is outsourcing costs. Because there is no need to classify products and confirm costs, as long as the main business cost is not outsourced, it can be zero. Other wages, depreciation and utilities can be included in management expenses.