Refers to the salary of the personnel of the administrative department of the enterprise, such as the management personnel, technicians, workers and service personnel (such as canteen cooks) who should be charged by the expenses, and the salary temporarily transferred from the auxiliary personnel of the administrative department and the warehouse personnel of the whole factory. However, the wages of personnel in technical schools, primary and secondary schools, nurseries, kindergartens, baths outside the factory, barbershops and staff hospitals. Not included in this project.
2. Employee welfare expenses:
Refers to the welfare funds provided by enterprises for employees except wages, bonuses, allowances, subsidies included in the management of total wages, employee education funds, social insurance premiums, supplementary old-age insurance premiums (annuities), supplementary medical insurance premiums, and housing accumulation funds, including the following cash subsidies and non-monetary collective benefits paid to employees or for employees, which do not exceed 65,438+04% of wages and salaries.
3 Travel expenses:
Pay all kinds of travel expenses, accommodation fees, attendance fees, meals, public and miscellaneous expenses, etc. The expenses incurred by the staff of the administrative organ in going out on business according to the regulations; 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.
4 Office expenses:
Refers to the administrative department of stationery, paper printed matter (including various regulations, systems, reports, bills, account books and other printing costs and purchase costs), post and telecommunications costs (including stamps, postage, telegrams, telephone charges, local telephone installation costs, and telephone line rent outside the dispatching communication line, etc. ), office supplies and other office expenses.
5 depreciation expense:
Refers to the depreciation expenses of fixed assets (including fixed assets of cultural, educational, health and welfare departments) charged by administrative departments according to regulations.
6 repair costs:
Refers to the repair cost of fixed assets used by administrative departments.
7 Material consumption:
Material consumption refers to all kinds of general materials consumed by the workshop for the production and maintenance of production equipment and environment (excluding materials for repair (mainly accessories) and materials for labor protection).
8 Amortization of low-value consumables:
Refers to the value and repair cost of low-value consumables, tools and low-value equipment used by administrative departments.
9 Trade Union Fund:
Refers to the funds allocated to the trade union according to 2% of the total wages of employees.
10 employee education funds:
Refers to the expenses paid by enterprises for employees to learn advanced technology and improve their cultural level, which are accrued according to 8% of the total wages of employees.
1 1 labor insurance fee:
Refers to the pension insurance, pension and other retiree expenses paid by enterprises, and also accounts for funeral subsidies, pensions and other expenses. Pensions paid to retired employees (including the overall retirement fund paid according to regulations), price subsidies, medical expenses (including the expenses paid by enterprises for retirees to participate in medical insurance), severance pay for employees, wages of employees who have been sick for more than 6 months, funeral subsidies for employees who have died, and one-time pensions.
12 director's fee:
Refers to the daily expenses incurred by the highest authority of the enterprise (such as the board of directors) and its members in performing their functions, including travel expenses, conference expenses, transportation expenses, etc.
13 consulting fee:
Refers to the expenses paid by enterprises to consult relevant consulting institutions on science, technology and management, including the expenses paid by hiring economic and technical consultants and legal consultants.
14 audit fee:
Refers to the expenses incurred by an enterprise in hiring a certified public accountant for auditing, capital verification and asset evaluation.
15 legal fees:
Refers to the expenses incurred by the enterprise due to prosecution or responding to the lawsuit.
16 sewage charges:
Refers to the sewage charges paid by enterprises according to regulations.
17 greening fee:
Reasonable plant greening expenses related to production and operation.
18 technology development fee:
Refers to the expenses incurred by enterprises in researching and developing new products, technologies and processes.
19 Amortization of intangible assets:
Refers to the amortization of intangible assets such as patent right, trademark right, copyright, land use right and non-patented technology.
20 Business entertainment expenses:
Refers to the expenses paid by the subordinate departments of an enterprise for the reasonable needs of its business operation. Deduct it according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year.
2 1 storage fee:
Refers to the expenses of materials, tools and spare parts consumed by the warehouse of enterprise materials, semi-finished products and finished products for storage and sorting.
22 insurance premium:
Refers to the property insurance and vehicle insurance that should be undertaken by the administrative department (including the welfare department) (excluding the insurance premium on the way to purchase materials).
23 public utilities:
Refers to the expenses paid by the administrative department for the consumption of water, electricity and lighting materials.
24 transportation fee:
Refers to the transportation expenses provided by the transportation departments in the factory and the transportation agencies outside the factory, which shall be borne by the administrative department. Including the maintenance fee, management fee, fuel consumption and other materials of its office vehicles. Local freight and miscellaneous fees not included in the material procurement cost.
25 heating fee:
Refers to the heating costs paid by the administrative department, including heating fuel, steam, hot water, stoves and other expenses.
26 guard fire fee:
Corporate guards. Maintenance costs and daily expenses of the fire department. Such as consumed fire fighting materials and materials, prevention materials and materials, prevention publicity fees, fire fighting clothing for guards, guard fees, etc.
27 conference fee:
Refers to all kinds of expenses paid by enterprises for holding meetings according to regulations, including meeting food subsidies, meeting public and miscellaneous expenses, accommodation fees, venue rental fees, meeting transportation fees, etc.
28. Staff transportation expenses:
Local transportation subsidies paid to employees according to the scope and standards stipulated by the local government, transportation expenses such as gasoline and road maintenance fees for employees' own cars and employees' private cars to and from work, and travel expenses for employees to visit relatives, etc.
29. 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 expenses paid to employees according to the prescribed standards and scope.
30 rental fee:
Refers to all kinds of fixed assets and appliances used by administrative departments and rented from outside, which are charged in management expenses according to regulations.
3 1 environmental health expenses:
Refers to the industrial hygiene expenses incurred by enterprises to prevent occupational diseases; Environmental protection expenses incurred to protect the factory environment: "three wastes" expenses; Factory cleaning costs, etc.
32. Inventory deficit (decrease in inventory surplus):
Refers to the raw materials, self-made semi-finished products, in-process products and finished products of enterprises. And the net loss after deducting negligence and insurance company compensation from the above inventory surplus.
33 test fee:
Refers to the expenses incurred by enterprises in testing, inspecting and testing materials or products.