The following cost items are indirect costs: employee education expenses, project warranty costs, project sewage charges. Completion of two or more types of transportation *** with the costs incurred. The symmetry of "direct costs". When calculating the cost of different transportation products, it is necessary to use a certain method of apportionment, through certain indicators for calculation and allocation, in order to calculate the cost of passenger and freight products respectively.
such as railroad lines and communication signal equipment maintenance costs, as well as general production costs and management fees, etc., in the calculation of passenger and freight costs, it is necessary to select the cost of the close relationship between the indicators for allocation.
ExpandedEnterprise management office stationery, paper, accounts, printing, post and telecommunications, books and newspapers, meetings, water and electricity, water and collective heating (including site temporary dormitory heating) with coal and other costs.
Employee travel expenses for official business trips and job transfers, residence subsidies, in-town transportation and missed meal subsidies, employee family visit travel expenses, labor force recruitment expenses, employee retirement, retirement one-time travel expenses, medical travel expenses for injured workers, site transfer expenses, and oil, fuel, road maintenance and license fees for transportation used by the management.
Depreciation, overhaul, hazardous or rental fees for houses, equipment, etc. belonging to fixed assets used by management and test departments and affiliated production units.
Baidu Encyclopedia - Indirect Costs