Non-standard equipment design fee = non-standard equipment billing amount × non-standard equipment design rate.
Calculation of non-standard equipment design fee should consider the following aspects:
1, scientific and reasonable definition of non-standard equipment. Usually, according to the designer of the equipment technical requirements, can be directly item equipment suppliers to buy equipment for standard equipment. Non-standard equipment, refers to non-stereotypes, not included in the production standards, can not be purchased directly on the market, the need for designers to specialize in the design, equipment manufacturers according to the design drawings of the special processing and manufacturing of a single unit of equipment.
2, non-standard equipment should be a certain function of the single unit of equipment, in principle, the components of the single unit of equipment, construction and installation in the field does not belong to the category of non-standard equipment. Non-standard equipment, a wide range of non-standard equipment, the scope of non-standard equipment due to different industries are not the same, should be distinguished on the basis of the relevant provisions.
Extended information
Enterprises to conduct research on new technologies and the costs incurred, according to the following methods:
(a) the enterprise's internal scientific research institutions, laboratories or test bases for the costs, including salaries, research and testing costs and recurrent costs, in the enterprise management fees. The funds for scientific research organizations which should be included in the profit-retention scheme in accordance with the provisions of the profit-retention scheme shall be resolved by the General Production Development Fund and shall not be charged to the enterprise management fee.
(ii) domestic technology transfer fees, the two sides agreed to pay a one-time payment, in the enterprise management fees; a larger payment can be amortized in stages; agreement on a certain percentage of production or profit commission, should be paid in the adoption of new technology after the product increased profits.
Baidu Encyclopedia - Trial Equipment Costs