-Overtime pay
Note: This two disciplines includes two tertiary disciplines. "Basic salary" refers to the total salary of employees in the production department of the company after deducting "overtime pay", and "overtime pay" refers to the overtime pay of employees in the production department.
★2. Manufacturing expenses-employee welfare expenses-welfare expenses
-Medicaid
Note: This two disciplines includes two tertiary disciplines. "Welfare expenses" refers to the holiday gifts, solatium and work-related injury medical expenses of employees in the production department of the company, and "Medicaid" refers to a medical fund paid by companies and individuals according to a certain proportion of wages. (The system will automatically carry it forward).
★3. Manufacturing expenses-depreciation expenses
Note: This second-level account refers to the depreciation expense of fixed assets such as machinery and equipment used by the production department at the end of each month.
production cost
★4. Manufacturing cost-maintenance cost
Note: This second-level subject refers to the maintenance cost of machinery and equipment in the production department and the repair and installation cost of office equipment.
★5. Manufacturing cost-machine material consumption
Description: This second-level subject refers to spare parts, printing tapes, self-adhesive labels, tariffs on imported spare parts, alcohol, cables, wires, fixtures and other production auxiliary materials.
★6. Manufacturing expenses-office expenses-books and newspapers expenses
-Printing fee
production cost
-Daily office supplies.
Note: This two disciplines includes three tertiary disciplines. "Book and newspaper fee" refers to the cost of ordering books, periodicals and magazines by the production department, "printing fee" refers to the cost of printing labels and mobile phone manuals by the production department, and "daily office supplies fee" refers to the necessary office supplies purchased by the employees of the production materials department every month according to the budget standard.
★7. Manufacturing expenses-amortization of low-value consumables
Note: This second-level account refers to the low-value consumables used by the company's production materials department, which are carried forward at the end of each month according to the company's financial system.
★8. Manufacturing cost-rental fee
Description: This second-level subject refers to the expenses incurred by the company's production materials department in renting workshops, warehouses, machinery and equipment.
★9. Manufacturing cost-transportation cost-domestic
-Abroad
Description: This second-level account refers to the sea freight, air freight and land freight incurred by the company in importing and exporting materials or products, which are divided into "domestic" and "foreign" freight.
★ 10. Manufacturing cost-insurance premium
Description: This second-level subject refers to the insurance premium of import and export goods of the production materials department, the insurance premium of machinery and equipment used by the production department, vehicle insurance, etc.
production cost
★ 1 1. Manufacturing expenses-travel expenses-domestic
-Abroad
-Training travel expenses
-Local transportation costs
Note: This second-level subject includes four third-level subjects, in which "domestic" refers to the long-distance transportation expenses, accommodation expenses and travel subsidies incurred by the employees of the production materials department in China, "foreign" refers to the transportation expenses, accommodation expenses and travel subsidies incurred by the employees of the production materials department during the training period, and "local transportation expenses" refers to the transportation expenses incurred by the employees of the production materials department in the local office.
★ 12. Manufacturing cost-utilities
Description: This second-level subject refers to the cost of water and electricity consumption in the workshop of Production Materials Department.
★ 13. Manufacturing expenses-entertainment expenses-entertainment expenses
-Activity funds
Note: This second-level subject includes two third-level subjects, in which the third-level subject "hospitality" refers to the expenses incurred by the production materials department to entertain customers, and "activity funds" refers to the internal meal expenses of the employees in the production department.
★ 14. Manufacturing cost-vehicle cost-refueling cost
-Road maintenance fee
production cost
-Car rental fee
-Repair fee
-Vehicle maintenance supplies.
-Miscellaneous expenses such as crossing roads and bridges.
Note: This second-level subject consists of six third-level subjects, in which "refueling fee" refers to the cost of using gasoline and engine oil for vehicles in the production department, "road maintenance fee" refers to the road maintenance fee paid by vehicles used by the production department according to national regulations, "repair fee" refers to the maintenance fee of vehicles in the production department, "vehicle maintenance supplies fee" refers to the daily maintenance equipment and tires purchased by the production department for vehicles, and "miscellaneous fees such as crossing the bridge" refers to vehicles in the production department.
★ 15. Manufacturing cost-customs clearance fee-customs clearance fee
-Inspection fee
-Others
Note: This two disciplines includes three tertiary disciplines. "Customs clearance fee" refers to the customs clearance fee, duty-free form fee, electromechanical license fee, bill replacement fee, manual pre-recording fee, box sealing fee, sealing fee, port miscellaneous fees, etc. "Commodity inspection fee" refers to the commodity inspection fee and (manual) external inspection fee incurred by the production materials department, and "other" refers to the miscellaneous fees incurred during customs clearance.
★ 16. Manufacturing cost-post and telecommunications fee-courier fee
-internet access fees
production cost
Note: This second-level subject includes two third-level subjects, in which "courier fee" mainly refers to the daily express delivery fee of the production materials department (such as EMS), and "internet access fee" refers to the internet usage fee and LGE network usage fee.
★ 17. Manufacturing cost-telephone fee-fixed telephone fee
-Mobile phone charges
-Paging fee
Note: This second-level subject includes three third-level subjects, in which "fixed telephone fee" refers to the use fee of wired telephone in the office of production materials department, "mobile telephone fee" refers to the use fee of mobile telephone in production materials department and "paging fee" refers to the paging service fee of production materials department.
★ 18. Manufacturing expenses-employee education expenses
Note: This second-level subject refers to the employee education fund of the company's production department accrued by the company according to certain standards (carried forward automatically by the system).
★ 19. Manufacturing cost-unemployment insurance premium
Note: This second-level subject is a kind of social insurance paid by companies and individuals according to a certain proportion (automatically carried forward by the system).
★20. Manufacturing cost-labor insurance premium
Note: This second-level subject describes a kind of social insurance paid by companies and individuals according to a certain proportion (automatically carried forward by the system).
★2 1. Manufacturing expenses-union funds
production cost
Note: This second-level subject refers to the trade union fees paid by companies and individuals according to a certain proportion of wages (automatically carried forward by the system).
★22. Manufacturing cost-housing accumulation fund
Note: This second-level account refers to the house purchase payment paid by companies and individuals according to a certain salary ratio (automatically carried forward by the system).
★23. Manufacturing cost-labor protection fee
Description: This second-level subject refers to the expenses incurred by the company in purchasing labor insurance products for employees in the production department.
★24. Manufacturing cost-experimental research cost
Note: this second-level subject refers to the experimental research expenses incurred in the production workshop.
★25. Manufacturing cost-external processing cost
Note: This second-level subject mainly refers to the processing fees paid to LG and other companies in South Korea.
★26. Manufacturing cost-tag access fee
Note: This second-level subject mainly refers to the mobile phone tag access fee.