Technical service fee refers to the business that an enterprise sends professional technicians, experts, professors or managers with certain technical expertise and knowledge to provide design documents and technical data, conduct feasibility study, impart technology and participate in management according to the requirements of the owner. , to undertake the technical guidance and consultation of the project, so as to collect the technical service fee from the owner according to the contract or agreement.
Management expenses refer to all kinds of expenses incurred by the administrative department of the enterprise for organizing and managing production and business activities, which belong to the period expenses and are included in the current profits and losses when incurred. Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses".
This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, there should be no balance in the account, and detailed accounting should be carried out according to the expenditure items of management expenses.
The technical service fee includes seven aspects:
① Information service fee: technical service institutions should establish long-term and stable contact with representative users, obtain users' opinions and requirements on products in time, and guide users to use and maintain products correctly.
② Installation and debugging service fee: Install and debug products on site (or instruct users) according to users' requirements.
③ Maintenance service fee: Maintenance services are generally divided into regular maintenance and irregular maintenance. Regular technical maintenance and unscheduled maintenance refer to the maintenance services that need to be provided due to accidents during transportation and use.
④ Supply service fee: provide relevant spare parts and wearing parts to users.
⑤ Test service fee: the test, inspection and monitoring work carried out to make the product run effectively according to the design regulations, as well as the required special instruments. With the increase of workload of testing service and various special instruments, testing service tends to establish various comprehensive or professional testing centers.
⑥ Service fee for technical documents: provide product manuals, operation manuals, maintenance manuals, design data of wearing parts and spare parts and other relevant technical documents.
⑦ Training service fee: training operation and maintenance personnel for users. The training content is mainly to explain the working principle of products, help users master the knowledge of operation technology and maintenance, and sometimes conduct practical operation training on product simulators or objects.