Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Management expenses belong to the period expenses and are included in the current profit and loss when incurred.
Management expenses include: company funds, staff education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, attorney fees, amortization of start-up expenses, management fees paid to superiors, labor insurance fees, unemployment insurance premiums, board membership fees, financial report audit fees, start-up expenses incurred during the preparation period, and other management expenses.
Accounting subjects are subjects that classify and calculate the specific contents of accounting elements according to the contents of economic business and the requirements of economic management, and are called accounting subjects. Accounting subjects are divided into general classification subjects and detailed classification subjects according to the degree of detail and control relationship of the information provided. The former is an account that classifies the specific contents of accounting elements and provides general information, such as accounts receivable, raw materials, etc., while the latter is an account that further classifies the general classification and provides more detailed and specific accounting information, such as setting up a detailed account for accounts receivable according to the debtor's name to reflect the specific objects of accounts receivable. Accounting subject is a very important basic research method and auxiliary work of accounting. It classifies accounting elements according to their nature and sets up different classes. For example, cash is the main account of asset accounting elements. Generally speaking, accounting subjects are the basis for setting up accounts and handling accounts.