(a) the cost of scientific research projects (products) includes direct materials, direct wages and other direct expenses actually consumed in the process of scientific research (production).
1. Direct materials include raw materials, auxiliary materials, spare parts, outsourced semi-finished products, fuel, power, special instruments and equipment, sample prototype purchase and external processing fees.
2. Direct wages include wages, auxiliary wages and welfare expenses of personnel who directly participate in scientific research and production, as well as technical improvement award, rationalization proposal award, raw material and fuel saving award and other direct labor costs that should be included in the cost according to regulations.
3. Other direct expenses include travel expenses, conference expenses, going abroad expenses and other expenses that can be clearly paid for research, data collection, on-site debugging and technical appraisal of a scientific research project (product).
(2) Manufacturing expenses include: wages, auxiliary wages, welfare expenses, depreciation (use) expenses of fixed assets, repair expenses, office expenses, travel expenses, heating expenses, power expenses, transportation expenses, labor protection expenses, insurance fees and other manufactured products that cannot be directly included in the cost of scientific research projects (products). Article 5 Manufacturing expenses shall be included in all cost accounting objects on a regular basis according to certain distribution standards. Article 6 Management expenses include all expenses incurred by the functional management departments of scientific research institutes (institutes) for organizing and managing scientific research and production.
(1) Labor expenses: salary, supplementary salary, welfare expenses and labor expenses of the administrative department of the research institute (hospital).
(2) Depreciation expense of fixed assets (use fee and time fee): depreciation expense of public buildings and in-use equipment and instruments (use fee and time fee).
(3) Amortization of intangible assets refers to the amortization of intangible assets such as patents, trademarks, copyrights, land use rights and non-patented technologies.
(4) Lease and repair expenses of fixed assets: lease expenses of fixed assets, small and medium-sized repair expenses of equipment and instruments, major repair expenses of units that have not implemented accrued expenses, sporadic civil engineering expenses that are less than the basic recommended investment, etc.
(5) Official expenses: expenses for purchasing office supplies, sanitary and cleaning supplies, expenses for carrying out cultural and sports activities, subscription fees for public newspapers and political learning materials, expenses for academic exchange activities, road maintenance fees and expenses for purchasing sporadic articles, etc.
(6) Travel expenses: transportation expenses, accommodation expenses, food subsidies, travel expenses of cadres and their accompanying families, and deployment expenses of college graduates. For hospital (hospital) management staff to use when traveling inside and outside the city.
(7) Information fee: the purchase fee of professional books and periodicals and business materials required by the business department of the research institute (institute), as well as the printing, photocopying, photography and video recording fees of various professional materials.
(8) Staff education and trade union funds: the trade union funds and staff education funds accrued by the staff and workers of this unit according to the prescribed proportion.
(9) Business hospitality refers to the expenses paid by the unit for the reasonable needs of business operation, which are truthfully included in the management expenses within the following limits: if the annual net sales are below 5 million yuan (excluding 5 million yuan), it shall not exceed10% of the annual net sales; If the annual net sales amount is more than 5 million yuan but less than 6.5438+million yuan (excluding 6.5438+million yuan), it shall not exceed 7 ‰ of the net sales amount; If the annual net sales amount is 6,543,800,000 yuan to 6,543,805,000 yuan (excluding 6,543,805,000 yuan), it shall not exceed five thousandths of the annual net sales amount; More than150,000 yuan (including150,000 yuan) but less than 50 million yuan, not more than three thousandths of this part; More than 50 million yuan (including 50 million yuan) but less than 1 100 million yuan, not more than two thousandths of this part; More than one hundred million yuan (including one hundred million yuan), not more than one thousandth of the part.
The net sales amount is equal to the sales revenue amount minus the sales return, allowance or discount amount.
(X) Bad debt loss: refers to the loss caused by accounts receivable that cannot be recovered by the unit. Confirmation of bad debt losses shall meet the following conditions:
1, the debt unit is cancelled, and it is really impossible to return the part;
2, the debtor bankruptcy or death, really can't recover the part;
3. If the debtor (person) fails to fulfill the repayment obligation for more than 3 years, it will be confirmed as bad debt, dormant account and irrecoverable.
Each unit can make provision for bad debts at the end of the year according to 0.4% of the year-end balance of accounts receivable, which is included in the management expenses.
After the bad debt loss is confirmed, the responsible unit must have a formal application report, and the examination and approval authority shall be clearly defined according to the amount of bad debt loss. Bad debt losses, which have a great impact on the unit, should be informed to the workers' congress. The accounts receivable that cannot be recovered for more than 3 years must be reported to the Ministry for approval before they can be written off.
(eleven) foreign affairs expenses: the expenses paid by the management department of the research institute (institute) and the expenses paid by the personnel who go abroad temporarily because of non-engineering projects, and the expenses paid by the research institute (institute) to receive foreign guests.
(12) Other expenses: environmental greening expenses, property insurance expenses, holiday decoration expenses, fire-fighting equipment expenses, sewage charges, audit fees, legal fees and other expenses that can be included in the cost within the above range.