The accounting system stipulates:
Management expenses include many contents. Taking industrial enterprises as an example, they specifically include:
Company expenses, that is, the wages of enterprise managers, Welfare expenses, travel expenses, office expenses, that is, company management personnel wages, welfare expenses, travel expenses, office expenses, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other funds; union funds, that is, based on the total wages of employees Funds allocated to the labor union based on a certain proportion of the total wages of employees; employee education funds, which are allocated based on a certain proportion of the total wages of employees, used for employee training and learning to improve cultural and technical levels; labor insurance premiums, which are paid by the enterprise to retired employees Retirement pension or retirement pool, price subsidy, medical expenses or medical insurance premiums, severance pay, 6 months’ wages for sick leave, employee death and funeral subsidies and pensions, and other benefits paid to retirees in accordance with regulations Funds; unemployment insurance premiums, which are the travel expenses, meeting fees, etc. incurred by the company's board of directors or the highest authority and its members to perform their functions; consulting fees, which are the fees paid by the company to provide scientific and technological management consulting services to relevant consulting agencies; audit fees , that is, the expenses incurred by the enterprise in hiring a certified public accountant to conduct audits, capital verification, asset evaluation, etc.; litigation fees, that is, the various expenses paid by the enterprise for suing or responding to litigation; taxes, that is, the real estate tax, vehicle and vessel use tax, and vehicle use tax paid by the enterprise in accordance with regulations Land use tax, stamp duty, etc.; land use fee, which is the fee paid by the enterprise for using land or sea area; land loss compensation fee, which is the land loss compensation fee paid by the enterprise for destroying the land in the process of production and operation; technology transfer fee, which is the fee paid by the enterprise for using land or sea area Technology transfer fees paid for the purchase or use of proprietary technology; technology development fees, that is, new product design fees, process procedure formulation fees, equipment adjustment fees, testing fees for raw materials and semi-finished products, and technology expenses incurred by enterprises in developing new products and new technologies. Library materials fees, intermediate test fees that have not received special funds and other related expenses; amortization of intangible assets, that is, the amortization of site use rights, industrial property rights, proprietary technologies and other intangible assets; amortization of deferred assets, that is, start-up expenses and amortization of other assets; bad debt losses, that is, the company's losses on accounts receivable at the end of the year; business entertainment expenses, that is, the expenses paid by the company within a certain percentage of annual net sales for the reasonable needs of business operations; other expenses, that is, no Other management fees included in the above projects, other fees, that is, other management fees not included in the above projects, such as greening fees, sewage fees, etc.