How is the technical service fee included in the cost?

Direct expenses should be directly included in the corresponding cost items in each cost calculation table, and the operating and management expenses should be accounted by the debit of "construction expenses" first, then summarized at the end of the month, allocated among technical service projects according to certain allocation standards, and transferred to the cost calculation of the projects.

According to the actual needs of technical service business and the requirements of manufacturing cost method, enterprises can set columns on each cost calculation table according to direct labor, design fees, other direct redundancy and management fees.

Extended data cost principle

1, correctly distinguish the nature of various expenditures and strictly abide by the cost range.

2, correctly handle the relationship between production and operation consumption and production results, to achieve the best combination of high yield, high quality and low cost.

3. Correctly handle the relationship between production consumption and production technology, and combine cost reduction with technological innovation.

meaning

1. Strengthening cost management and reducing production and operation costs are important conditions for expanding production and operation.

2. Strengthening cost management is helpful for enterprises to improve production management and economic benefits.

3. Strengthen cost management, reduce production and operation costs, and consolidate the foundation of international capital accumulation.

Baidu Encyclopedia-Costs and Expenses