Does the information consulting service company need to set up accounting subjects such as "main business cost" and "labor cost"?

Main business income is the main business income that enterprises often own and rely on for survival, such as the income from selling goods and providing services by commercial enterprises.

The main business cost is the cost corresponding to the main business income, such as the purchase cost of goods sold and the direct salary of labor service providers.

Loan for selling goods: bank deposit loan: tax payable on main business income-VAT payable (output tax).

Carry-forward cost loan: main business cost loan: inventory goods.