Enterprise expenditure consists of four parts.
First, the formation of enterprise assets. Such as expenditure on purchasing and constructing fixed assets, expenditure on purchasing intangible assets and other assets, and expenditure on foreign investment.
Secondly, it is the cost of the enterprise. Direct labor, direct materials, purchase price of goods and other direct expenses directly incurred for producing goods and providing services. Industrial enterprises show production costs, and businesses and services show operating costs.
Third, it is non-operating expenses. Various expenses that are not directly related to the production and operation of the enterprise. Such as inventory loss of fixed assets, net loss of fixed assets, extraordinary loss and abnormal shutdown loss.
Fourth, it is indirect cost. Various expenses incurred by an enterprise for producing goods and providing services, including management expenses, financial expenses and sales expenses.
(1). Management expenses refer to the expenses incurred by the enterprise administrative department for organizing and managing production and business activities. Including company funds, trade union funds, employee education funds, labor insurance premiums, unemployment insurance premiums, board member fees, consulting fees, attorney fees, taxes, land use fees, land loss compensation fees, technology transfer fees, technology development fees, etc.
(2) Financial expenses include net interest expenses, net exchange losses and bank charges incurred during the operation of the enterprise.
(3) Sales expenses include transportation fees, loading and unloading fees, packaging fees, insurance fees, exhibition fees, travel expenses, advertising fees, wages and other expenses incurred in the process of selling products or providing services.
Extended data:
Since expenses belong to the category of reasonable expenditure related to income, from the perspective of logical reasoning, the occurrence of expenses will inevitably produce certain results. For example, the occurrence of advertising fees usually promotes the growth of enterprises' main business income, the occurrence of transportation fees is bound to be related to the flow of specific commodities, and the occurrence of travel expenses is bound to be related to business contacts or management activities.
In other words, since the generation and existence of expenses is a necessity and a reasonable expenditure, this inevitability and rationality should be reflected in the fact that the occurrence of expenses can help enterprises achieve their business goals and help enterprises achieve their business goals.
If an enterprise collects a certain fee continuously for a long time, but never obtains the income corresponding to the specific fee or achieves other related goals, then the authenticity of the fee is doubtful.
For example, a small enterprise obtains a large consulting fee from a finance company, accounting for 40% of the total cost. Even if consulting business occurs, it is impossible to pay such a large amount. Then this expenditure may be an imaginary expense invoice.
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