Management expenses are the expenses incurred in the daily operation and management of enterprises, which are necessary for the normal operation of enterprises, including the salary of managers, office rent, utilities, travel expenses, etc. Therefore, management expenses belong to the expense category of enterprises. When calculating costs and profits, enterprises must include management expenses in order to fully understand their operating conditions and profitability. At the same time, management cost is also one of the important indicators to measure the management level and efficiency of enterprises. Enterprises need to take effective management measures in controlling management expenses, such as reasonably controlling the number and salary level of managers and optimizing the use of office space, so as to improve the operating efficiency and competitiveness of enterprises.
Management expenses mainly include the following aspects:
1. Management expenses: including daily management expenses such as salary, bonus, welfare, office supplies, rent, utilities and telephone charges;
2. Financial management fees: including accounting firms, audit fees, tax consulting fees, bank fees and other expenses related to financial management; 3. Human resource management expenses: including recruitment, training, performance appraisal, social security, provident fund and other human resource management expenses;
4. Marketing management expenses: including advertising expenses, promotion expenses, market research expenses, business entertainment expenses and other marketing management expenses;
5. R&D management fees: including R&D personnel salaries, R&D equipment, experimental supplies, patent applications and other R&D management fees;
6. Market supervision fees: including trademark patent maintenance fees, intellectual property fees, legal consultation fees and other market supervision fees;
7. Other management fees: including property management fees, insurance premiums, travel expenses, donation fees and other expenses related to enterprise management.
To sum up, management expenses are inevitable expenses in the daily operation of enterprises, and their size and distribution mode depend on factors such as the scale, industry and business model of enterprises. In terms of management expenses, enterprises should plan and control scientifically according to the actual situation, ensure the effective utilization and reasonable distribution of expenses, and improve the operating efficiency of enterprises.
Legal basis:
Article 104 of People's Republic of China (PRC) Accounting Standards for Business Enterprises
The enterprise shall classify the management expenses into the current profits and losses according to the economic nature, and shall not be included in the cost of assets. The economy of management expenses refers to the direct or indirect economic benefits brought by management and administrative auxiliary activities to enterprises. The enterprise shall, according to the actual situation, allocate the management expenses to each project in accordance with the provisions on the division of financial statements. An enterprise shall, according to its economic nature and the division of financial statements, accrue management expenses to make up for the possible losses of management expenses.