Manufacturing expenses refer to the expenses incurred by each production unit (branch factory and workshop) of an enterprise for organizing and managing production. Its contents include:
1. Salary of workshop management personnel: refers to the salary of production workshop management personnel, auxiliary logistics personnel and other personnel who are not directly engaged in production in the first line; The salary of the first-line direct production personnel during the non-production period is also included in this project. When non-frontline production personnel provide direct production, their corresponding wages should be transferred from this project to the direct wage project in the production cost.
2. Employee welfare: 65438+ 04% of the salary of the production management personnel as defined in the first paragraph.
3. Transportation expenses: refers to the transportation expenses incurred by the enterprise for the workshop workers to and from work, mainly including gasoline expenses and road maintenance fees.
4. Labor protection fee: refers to the labor protection articles, heatstroke prevention and cooling, health food and beverage (including purchased mineral water) and labor protection publicity fees paid to workshop workers according to the prescribed standards and scope.
5. Depreciation expense: refers to the depreciation expense accrued for the fixed assets used in the workshop according to regulations.
6. Repair cost: refers to the repair cost of fixed assets used in the production workshop, including major repair cost.
7. Lease fee: refers to all kinds of fixed assets and appliances used in the workshop and rented from outside, which are charged according to regulations.
8. Material consumption: refers to the general consumption materials consumed by the workshop management department, excluding materials used for the repair of fixed assets and labor protection.
9. Amortization of low-value consumables: refers to the amortization of low-value consumables used in the workshop.
10. Cost of production tools: refers to the cost of production tools consumed in workshop production.
1 1. Test inspection fee: refers to the test inspection fee for materials, semi-finished products, finished products and instruments in the workshop.
12. Loss due to seasonal repair and shutdown: refers to the expenses incurred by the production workshop due to seasonal production needs.
13. heating fee: refers to the heating fee paid by the workshop management department, including heating fuel, steam, hot water, stoves, etc.
14. Water and electricity: refers to the indirect production expenses paid by the workshop management department due to the consumption of water, electricity and lighting materials.
15. Office expenses: refers to the communication expenses of the workshop production management department and office expenses such as stationery, printing and office supplies; The publicity funds of government departments include learning materials, photography and printing fees, and subscription fees for newspapers and periodicals according to regulations.
16. Travel expenses: refers to all kinds of travel expenses, accommodation expenses and attendance assistance expenses reimbursed by employees in the production workshop according to regulations; Subsidies for local transportation and meals; Pay the transfer and moving expenses of employees and their families according to regulations; Pay transportation, accommodation, food subsidies, etc. Employees suffering from occupational diseases shall go to other places for medical treatment as required.
17. Transportation expenses: refers to the transportation expenses provided by the transportation departments inside the factory and the transportation agencies outside the factory, including the maintenance fees, management fees, fuel consumption and other materials of office vehicles.
18. Insurance premium: refers to the property insurance premium that should be borne by the workshop.
19. Technical organization measures fee: refers to the expenses incurred due to the adjustment of production process layout and other reasons.
20. Other manufacturing expenses: other incidental expenses that should be borne by the workshop in addition to the expenses listed in 1 ~ 19 above.
(2) Operating expenses
Operating expenses refer to the expenses incurred by enterprises in the process of selling goods and the operating expenses of sales organizations (including sales outlets and after-sales service outlets). ) an enterprise specially set up to sell goods. The purchase expenses incurred by commodity circulation enterprises in the process of purchasing commodities are also included in non-operating expenses. Operating expenses generally include the following five aspects:
1. Self-selling expenses of products: including packaging expenses, transportation expenses, loading and unloading expenses and insurance fees that the enterprise should bear.
2. Product promotion expenses: promotion expenses incurred to expand the sales of enterprise products: exhibition expenses, advertising expenses, operating lease expenses (expenses of counters and equipment rented for expanding sales, excluding financial lease expenses) and sales service expenses (expenses of providing after-sales service, etc.). ).
3. Sales department expenses: generally refers to employees' wages and welfare expenses, expenses similar to wages, business expenses and other business expenses of sales organizations (including sales outlets and after-sales service outlets, etc.). ) an enterprise specially set up to sell goods. However, the internal sales department of the enterprise belongs to the administrative department, and the expenses incurred are not included in the operating expenses, but included in the management expenses.
4. Consignment fee: mainly refers to the commission fee paid by the enterprise to entrust other units to sell goods according to the provisions of the consignment contract.
(3) Management expenses
Management expenses refer to all kinds of expenses incurred by enterprises for organizing and managing production and business activities. Including the negative expenses incurred by the board of directors and administrative departments of the enterprise in the operation and management of the enterprise, or borne by the enterprise in a unified way. Individuals include the following items:
1. Enterprise management department and staff expenses (1) Company expenses: directly refer to the salary, repair expenses, material consumption, amortization of low-value consumables, office expenses and travel expenses of employees in the enterprise administrative department. (2) Trade union funds: refers to the funds accrued and allocated to trade unions according to 2% of the total wages of employees (excluding housing subsidies paid according to the prescribed standards, the same below). (3) Staff education funds: refers to the expenses accrued for staff training and study according to 65438+ 0.5% of the total wages of staff and workers. (4) Labor insurance premium: refers to the pension paid by the enterprise to retired employees (including the local overall pension paid according to the regulations), price subsidies, medical expenses (including the medical insurance premium paid to retirees), resettlement fees, severance pay for employees, sick pay for more than 6 months, funeral subsidies for employees' death, pension fees and other expenses paid to retired employees according to the regulations. (5) Unemployment insurance premium: refers to the industry insurance fund paid by enterprises according to regulations.
2. Expenses other than direct management of the enterprise (1) Directors' membership fee: refers to various expenses incurred by the board of directors or the highest authority of the enterprise and its members in performing their functions and powers, including membership allowance, travel expenses, conference fees, etc. (2) Consulting fee: refers to the fee paid by the enterprise to consult the relevant consulting institutions on the operation and management of production technology, or the fee paid to the economic consultant, legal consultant and technical consultant of the enterprise. (3) Agency fee: refers to the expenses incurred by an enterprise in hiring an accounting firm to conduct audit, capital verification, asset evaluation and settlement. (4) Legal fees: refers to the fees paid by the enterprise for bringing a lawsuit or responding to the court. (5) Tax: refers to the property tax, vehicle and vessel use tax, land use tax and stamp duty paid by enterprises according to regulations. (six) mineral resources compensation fee: refers to the mineral resources compensation fee paid by an enterprise according to a certain proportion of its main business income when mining mineral resources in People's Republic of China (PRC) and other sea areas under its jurisdiction.
3. Expenses for providing technical conditions for production (1) Sewage charges: refers to the sewage charges paid by enterprises in accordance with the regulations of environmental protection departments. (2) Greening expenses: refers to sporadic greening expenses in the enterprise area. (3) Technology transfer fee: refers to the fee paid by the enterprise for using non-patented technology. (4) R&D expenses: refer to new product design expenses, process design expenses, equipment debugging expenses, raw material and semi-finished product test expenses, technical books and materials expenses, intermediate test expenses not included in the national plan, researchers' salaries, depreciation expenses of research equipment, other expenses related to new product and new technology research, trial-production expenses entrusted by other units, trial-production failure losses, etc. (5) Amortization of intangible assets: refers to the value of intangible assets amortized by enterprises in installments. Including amortization of patents, trademarks, copyrights, land use rights, non-patented technologies and goodwill. (6) Amortization of long-term deferred expenses: refers to the expenses that the enterprise amortizes for more than one year during the benefit period of expense items, including the expenses for major repair of fixed assets, the expenses for improvement of leased fixed assets, which are evenly amortized during the shorter lease period and the service life of leased assets, and other long-term deferred expenses are equally amortized during the benefit period.
4. Hospitality for purchase and sale business: refers to the expenses paid by the enterprise for the reasonable needs of business operation, which should be included in the management expenses according to the facts.
5. Loss or provision for bad debts (1): refers to the provision for bad debts made by enterprises according to a certain proportion of accounts receivable. (2) Inventory depreciation reserve: refers to the inventory depreciation reserve drawn by the enterprise according to the difference between the net realizable value at the end of the inventory period and its cost. (3) Inventory loss and inventory gain: refers to the net profit and loss and inventory gain of enterprise inventory, but does not include inventory loss that should be included in business trip.
6. Other expenses: refers to the expenses that are not included in the above items and should be included in the management expenses.
(4) Financial expenses
Financial expenses refer to the expenses incurred by enterprises to raise funds needed for production and operation, including interest expenses (minus interest income), exchange losses (minus exchange gains) and related handling fees. Its specific contents include:
1. Interest expense refers to the net amount of short-term loan interest, long-term loan interest, bill payable interest, bill discount interest, bond payable interest, long-term interest payable and other interest expenses (except capitalized interest) of imported equipment minus bank deposit interest income.
2. Exchange loss refers to the difference between the bank's buying price and selling price and the exchange rate used for bookkeeping, as well as the difference between the ending balance of various foreign currency accounts at the end of each month (quarter and year), the amount of RMB converted into bookkeeping at the exchange rate specified at the end of the month and the original amount of RMB.
3. Relevant handling fees refer to the handling fees that need to be paid when bonds are issued (except those that need to be capitalized), bank ticketing fees, and foreign exchange adjustment fees. , but does not include the handling fee paid for issuing shares.
4. Other financial expenses, such as financing lease expenses incurred in financing fixed assets.