For different types of enterprises, the entities involved will be different. For manufacturing enterprises, the collection of technical service fees mainly involves several aspects:
1, operating cost account:
Mainly including wages, labor remuneration, travel expenses, post and telecommunications fees and other subjects. Because these expenses are generated in the process of providing technical services, they provide necessary expenses for enterprises.
2.R&D expense account:
These subjects usually include patent fees, technology transfer fees, technology development fees, etc. Because technical services often involve intellectual property rights and research and development achievements, enterprises need to invest in these areas.
3. Other operating expenses:
These subjects mainly include advertising, market research, insurance, audit fees, taxation and so on. These expenses are usually other expenses that enterprises need to pay when providing technical services.
For service-oriented enterprises, the collection of technical service fees is relatively simple, mainly belonging to operating income subjects. This is because enterprises mainly obtain income by providing technical services, so technical service fees should be regarded as part of service income in financial statements.
It should be noted that for enterprises, the collection of technical service fees should be based on the actual situation. Specifically, different enterprises will involve different fields and scopes when providing technical services, and the corresponding subjects will be different.
Therefore, in the actual operation process, enterprises need to choose appropriate accounting subjects according to their own conditions to ensure the accuracy of financial statements.
The technical service fee is included in the management fee account. Technical service fee means that the enterprise sends experts with certain technical expertise and knowledge according to the requirements of the owner.
Technicians, experts, professors or managers are responsible for technical guidance and consultation of the project.
Provide design documents, technical data, conduct feasibility study, impart technology, and participate in management. In order to collect technical service fees from the owner according to the contract or agreement.
Management expenses refer to all kinds of expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities, which belong to the period expenses.
The current period is included in the current profit and loss.
Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses"
Conditions. The management expenses incurred by the enterprise in the debit registration of this account shall be carried forward from the management expenses transferred to the "profit of this year" account at the end of the credit registration.
There should be no balance in this course, and detailed accounting should be carried out according to the cost items of management expenses.
Generally speaking, the accounting of technical service fees is closely related to enterprise types, industry attributes and specific forms of providing technical services. In the specific operation process, it is necessary to choose according to the actual situation and ensure the accuracy and compliance of financial statements.