The meeting expenses in the management expenses specifically include the expenses of conference room reservation, accommodation, catering, shuttle service, secretarial service, advertising service, post-meeting tourism and other major matters. Details are as follows:
1. The reservation and cost of the conference room are affected by the specifications and usage time of the conference room respectively.
2. Accommodation and catering. Generally speaking, the organizer will arrange for the participants to dine in the conference hotel. If it is not a special grand dinner, the cost of meals has been included in the accommodation fee, otherwise dinner will be arranged according to the budget.
3. The shuttle fee is mainly based on the number of shuttle vehicles and the rental price of vehicles.
4. secretarial services. The cost of secretarial services depends on the needs, mainly including etiquette services, performance services, foreign language reception, security employment fees, camera services, etc.
5. Advertising service, which includes background board making, banner making, inflatable arch, floating configuration and so on.
6. After the meeting, the cost of this part is mainly determined by the meeting tour route, the number of people, the scenic spots and whether it needs to be expanded during the tour.
What subjects does the management fee include?
The detailed subjects of management expenses are as follows:
1. Salary: refers to all kinds of wages, bonuses, wage allowances, subsidies and other wage expenditures of employees in enterprise management departments.
Employee welfare funds: refers to employee welfare funds extracted from the total wages of employees in the management department and 14% of the total wages of employees used for welfare funds.
2. Depreciation expense: refers to the depreciation expense of various fixed assets used by the enterprise management department.
3. Office expenses: refers to all kinds of office expenses incurred by the enterprise management department.
4. Travel expenses: refers to the actual car, boat, plane, local transportation expenses, accommodation expenses, attendance allowance, meal shortage allowance, driver's travel allowance and lump-sum travel expenses approved by the unit.
5. Transportation expenses: refers to the transportation expenses for the enterprise management department to use internal and external means of transportation, the rental fee for renting means of transportation, the bridge crossing fee, the road maintenance fee, the local transportation fee, the expenses incurred by the employees of the enterprise to use means of transportation to and from work, and the boarding pass fee for employees to and from work.
6. Insurance premium: refers to the insurance premium that should be paid when assets such as houses and equipment used by enterprise management departments are insured with insurance institutions.
7. Lease fee: refers to the rent paid by the enterprise management department to lease various operating assets by means of operating lease, including lease fees for office buildings and living houses. Does not include the rental fee for financing fixed assets.
8. Repair cost: refers to the labor cost and material cost of house repair and daily office supplies used by the enterprise management department.
9. Consulting fee: refers to the fee paid by an enterprise for production technology consulting and management consulting to relevant consulting institutions due to business needs, or the fee paid to its economic consultant, legal consultant and technical consultant.
10, legal fees: refers to the fees paid by the enterprise to sue or respond to the court.
1 1. Sewage charges: refers to the sewage charges paid by enterprises according to the regulations of environmental protection departments, as well as the sewage charges charged beyond the standard.
Greening expenses: refers to the sporadic expenses incurred by enterprises for greening production and business premises, excluding the supporting greening expenses included in the capital construction budget.
12. Material consumption: refers to the expense of consumable materials collected or purchased by enterprise management departments, including computer floppy disks, ribbons, accessories, office equipment accessories, etc. The expenses such as copy paper, printing paper, fax paper, account books, vouchers and statements purchased and printed by the accounting department are also accounted for in this account.
13. Amortization of low-value consumables: refers to the low-value consumables collected by the enterprise management department.
14. Amortization of intangible assets: refers to the amortization expenses of intangible assets of enterprises, including the amortization expenses of patents, trademarks, copyrights, land use rights and goodwill.
15. Amortization of long-term deferred expenses: refers to the amortization of various long-term deferred expenses with an amortization period of more than one year.
16. Bad debt provision: refers to the bad debt provision for accounts receivable accrued by enterprises.
17. Technology development fee: refers to the annual assessed development fee paid by the enterprise to the group company and the expenses incurred by the enterprise for research and development of new products, new technologies and new processes, including: new product design fee, process design fee, equipment debugging fee, raw materials and semi-finished products test fee, technical books and materials fee, intermediate test fee not included in the national plan, researchers' salary, depreciation of research equipment, and others related to the research of new products and new technologies.
18. Technology transfer fee: refers to the fee paid by the enterprise for using the non-patented technology of others.
19. Business entertainment expenses: refers to the expenses paid by enterprises for entertaining guests due to the reasonable needs of business operation.
20. Trade union funds: refers to the special funds allocated to trade unions for trade union activities from 2% of the total wages of enterprise employees. Employee education funds: refers to the employee education funds drawn at 1.5% of the total wages of employees in enterprises.
2 1. Social pooling insurance premium: refers to the basic social pooling insurance fund drawn for enterprise employees according to state regulations, including pooling pension insurance, medical insurance, unemployment insurance, industrial injury insurance, etc.
22. Labor insurance expenses: refers to wages, subsidies, medical expenses, activity funds paid to retirees, funeral expenses, pensions paid to employees, etc.
Tax: refers to the property tax, vehicle and vessel use tax, stamp duty and land use tax paid by enterprises according to regulations.
Land use fee: refers to the land use fee paid by enterprises according to regulations.
25. Compensation for land loss: refers to the compensation for land loss that an enterprise should pay to the unit that has suffered losses in addition to reclamation when it destroys the state-owned land used by other units or the collectively-owned land that has not been requisitioned by the state in the process of production and operation. Land loss compensation can be divided into cultivated land compensation, forest land compensation and other land loss compensation.
26. Inventory depreciation and inventory loss: refers to losses such as inventory loss and damage within the limit, as well as the withdrawn inventory depreciation reserve.
27. Water and electricity charges: refers to the water and electricity charges consumed by the enterprise management department.
28. Heating fee: refers to the heating fee incurred by the enterprise management department.
29. Warehouse expenses: refers to the actual expenses incurred by the enterprise for cleaning the warehouse, transshipment, loading and unloading, etc.
30. Conference expenses: refers to all kinds of conference expenses held or attended by enterprise management departments in local and other places due to business needs, including rental of venues, vehicles, printing of materials, accommodation, round-trip transportation expenses, subsidies and other expenses. During the meeting, the relevant meeting expenses of the shareholders and the board of directors of the enterprise are not included.
3 1. Audit fee: refers to all kinds of expenses incurred by an enterprise in hiring an accounting firm and other intermediary agencies to conduct audit, capital verification and asset evaluation. Does not include the expenses incurred by the internal audit department of the enterprise.
32. Directors' membership fee: refers to the expenses incurred by the board of directors, including directors' membership allowance, meeting fee and travel expenses.
Superior management fee: refers to the management fee paid by the enterprise according to the amount approved by the superior.
34. Newly-increased benefit wages extracted: refers to the newly-increased benefit wages extracted by the enterprise in accordance with the relevant regulations on work efficiency linkage in that year.
35. Housing accumulation fund: refers to the housing accumulation fund drawn for employees of management departments in accordance with state regulations.
36. Amortized Yu Qian loss: refers to the potential loss and loss amortized by the enterprise in the current year.
37. Other expenses: management expenses other than the above expenses incurred by batch enterprises.