Manufacturing costs refers to the various production units of the enterprise (sub-factory, workshop) for the organization and management of production costs incurred. Its contents include:
1. Workshop management personnel wages: refers to the production workshop management personnel, auxiliary logistics personnel and other non-front-line personnel directly engaged in the production of wages; front-line direct production personnel during the non-production period of the wages are also included in this item, non-front-line production employees to provide direct production, the corresponding wages should be transferred from this item to the production costs of the direct wage items.
2. Employee welfare expenses: 14% of the wages of production management personnel as defined in the first item.
3. Transportation expenses: refers to the transportation vehicle expenses incurred by the enterprise for the workshop workers to go to and from work, mainly referring to gasoline, road maintenance fees, etc.
4. Labor Protection Expenses: refers to the standard and scope of payment in accordance with the provisions of the workshop workers labor protection supplies, heat stroke, health care drinking food (including purchased mineral water) costs and labor protection publicity costs.
5. Depreciation: refers to the depreciation of fixed assets used by the workshop in accordance with the provisions of the depreciation charge.
6. Repair costs: refers to the repair costs of fixed assets used by the production workshop, including the cost of major repair expenses.
7. Leasing costs: refers to the workshop used from the outside leased in a variety of fixed assets and appliances, etc., in accordance with the provisions of the rent charged.
8. Material Consumption: refers to the general consumption materials consumed by the workshop management, excluding materials for fixed asset repair and labor protection.
9. Amortization of low value consumables: refers to the amortization of low value consumables used by the workshop.
10. production tooling costs: refers to the production tooling costs consumed by the workshop production.
11. test and inspection costs: refers to the workshop on materials, semi-finished products, finished products, instruments and other testing, inspection costs.
12. Seasonal repairs during the downtime loss: refers to the seasonal needs of production must be stopped, the production workshop downtime costs incurred during the period.
13. Heating expenses: refers to the heating expenses paid by the workshop management, including expenditures on fuel, steam, hot water and stoves for heating.
14. Utilities: refers to the non-direct production costs paid by the workshop management due to the consumption of water, electricity and materials for lighting, etc.
15. Office expenses: refers to the workshop production management of communication costs and stationery, printing, office supplies and other office expenses; government departments of the publicity funds, including study materials, photographic printing and printing costs, as well as newspaper subscriptions in accordance with the provisions of the expenditure.
16. Travel expenses: refers to the reimbursement of all kinds of travel expenses, lodging expenses, and attendance assistance fees for production workshop workers going out on official business in accordance with the regulations; intra-city transportation expenses and meal allowance; transfer and moving expenses for workers and their family members in accordance with the regulations; and transportation, lodging, and meal allowances for workers suffering from occupational diseases going to the field to seek medical treatment in accordance with the regulations.
17. Transportation costs: refers to the production should bear the transportation costs provided by the in-plant transportation department and the out-plant transportation agencies, including the road maintenance costs of their office vehicles, management fees, consumption of fuel and other materials and other costs.
18. Insurance: means the cost of property insurance which should be borne by the workshop.
19. Technical organization measures: refers to the production process layout adjustment and other reasons for the costs incurred.
20. Other manufacturing costs: in addition to the aforementioned 1 to 19 listed, sporadic occurrence of other costs should be borne by the workshop.
(B) operating expenses
Operating expenses refers to the enterprise in the process of selling goods incurred in the various costs and for the sale of the enterprise's goods and sales organizations dedicated to the sale of goods (including sales outlets, after-sales service outlets, etc.) of the operating costs. Commodity distribution enterprises in the purchase of goods in the process of purchase costs are also included in the operating expenses. Operating expenses generally include the following five aspects:
1. Product self-sale costs: including the enterprise should be borne by the packaging costs, transportation costs, loading and unloading costs, insurance costs.
2. Product promotion costs: in order to expand the sales of the enterprise's goods and promotional costs incurred: exhibition fees, advertising costs, operating lease costs (for the expansion of sales and rental of counters, equipment, etc., excluding financial leasing fees), sales and service costs (the cost of providing after-sales service, etc.).
3. Sales department expenses: generally refers to the sale of the enterprise's goods and specialized sales organizations (including sales outlets, after-sales service outlets, etc.) of the employee's wages and fringe benefits, similar to the nature of the salary costs, business expenses and other operating expenses. However, the internal sales department of the enterprise belongs to the administrative department, the expenses incurred are not included in the operating expenses, but are included in the administrative expenses.
4. Commissioned sales costs: mainly refers to the enterprise commissioned other units to sell on behalf of the commissioned sales commission paid in accordance with the provisions of the sales contract.
(C) management costs
Management costs refers to a variety of costs incurred by the enterprise for the organization and management of production and business activities. Including the enterprise's board of directors and administrative management in the enterprise's business management, or should be uniformly borne by the enterprise's negative costs, individuals include the following:
1. The management of the enterprise and the employee side of the cost (1) company funds: refers to the administrative management directly in the enterprise administration and management of the administrative management of the administrative management of the employee's wages, repair costs, material consumption, amortization of low-value consumable goods, office expenses and travel expenses, etc. (2) Labor Union Funds: Funds accrued and allocated to the labor union for its use in accordance with 2% of the total wages of the employees (minus housing subsidies paid according to the prescribed standards, the same below). (3) Employee education expenses: refers to the expenses accrued at 1.5% of the total wages of employees and used for employee training and learning. (4) Labor insurance premiums: refers to the enterprise's payment of retired employees' pensions (including the required contribution to the local co-ordinated pension), price subsidies, medical expenses (including the payment of retired personnel's participation in medical insurance), relocation expenses, employees' severance pay, wages of personnel on sick leave for more than six months, funeral subsidies for the death of an employee, pension payments, and other expenses paid to retired personnel in accordance with the regulations. (5) Standby insurance premiums: refers to the industry insurance fund paid by the enterprise in accordance with the regulations.
2. Expenses used for other than the direct management of the enterprise (1) Board of Directors' Fees: refers to the expenses incurred by the board of directors or the supreme authority of the enterprise and its members for the purpose of executing their powers and functions, including members' allowances, travel expenses, meeting expenses, and so on. (2) Consulting fees: refers to the fees paid by the enterprise to the relevant consulting organizations for production technology, operation and management consulting or the fees paid to the enterprise's economic consultant, legal consultant and technical consultant. (3) Hiring intermediary agency fees: refers to the costs incurred by the enterprise in hiring an accounting firm to carry out account checking, capital verification, asset evaluation, and clearing of accounts. (4) Litigation fees: refers to the fees paid by an enterprise for suing or responding to a lawsuit in court. (5) Taxes: refers to property tax, vehicle and vessel use tax, land use tax, stamp duty, etc. paid by the enterprise in accordance with regulations. (6) Mineral Resources Compensation Fee: refers to the mineral resources compensation fee paid by the enterprise in accordance with a certain percentage of the main business income for the exploitation of mineral resources in the territory of the People's Republic of China*** and other jurisdictional waters.
3. Costs of providing technical conditions for production (1) sewage charges: refers to the sewage charges paid by the enterprise in accordance with the provisions of the environmental protection department. (2)Greening fee: refers to the sporadic greening costs in the enterprise area. (3) Technology transfer fee: refers to the fee paid by the enterprise for the use of non-proprietary technology. (4) Research and development expenses: refers to the expenses incurred by the enterprise for the development of new products and new technologies, such as new product design, formulation of technological procedures, debugging of equipments, testing of raw materials and semi-finished products, technical books and materials, intermediate testing not included in the national plan, salaries of researchers, depreciation of research equipments, other expenses related to the research of new products and new technologies, expenses of scientific research and trial production entrusted to other units, and losses of trial production failure. expenses and losses on trial production failures. (5) Amortization of intangible assets: the value of intangible assets amortized by the enterprise in installments. Including amortization of patents, trademarks, copyrights, land use rights, non-patented technologies and goodwill. (6) Amortization of long-term amortized expenses: refers to the amortization of expenses with an amortization period of more than one year by the enterprise over the beneficial period of the expense item in an average installment period, including overhaul expenditures of fixed assets that are amortized equally according to the interval between overhauls, improvement expenditures of leased fixed assets that are amortized equally over the shorter of the lease term or the useful life of the leased asset, and amortization of other long-term amortized expenses that are amortized evenly over the beneficial period. Amortization of amortized expenses.
4. Business entertainment expenses for purchasing and selling business: expenses paid by an enterprise for the reasonable needs of business operation, which should be included in administrative expenses accordingly.
5. Losses or Provisions (1) Provision for Bad Debts: refers to the provision for bad debts made by the enterprise according to a certain percentage of the receivables. (2)Provision for inventory valuation: refers to the provision for inventory valuation made by the enterprise on the basis of the difference between the closing net realizable value of the inventory and its cost. (3) Inventory losses and gains: the net amount of gains and losses and gains from inventory counts of an enterprise, but excluding inventory losses that should be included in the out-of-business.
6. Other expenses: refers to the costs not included in the above and should be included in administrative expenses.
(d) financial expenses
Financial expenses refers to the enterprise to raise funds for production and operation of the costs incurred, including interest expenses (minus interest income), foreign exchange losses (minus foreign exchange gains) and related fees. Its specific content includes:
1. Interest expense, refers to the enterprise short-term borrowing interest, long-term borrowing interest, interest on notes payable, discounted interest on notes, interest on bonds payable, long-term interest payable on the introduction of foreign equipment, such as interest expenses (in addition to capitalized interest) minus bank deposits, etc., the net amount of interest income.
2. Loss on exchange refers to the difference between the bank's buying and selling price and the exchange rate used for bookkeeping purposes arising from the settlement of sales or purchases of foreign exchange from banks, as well as the difference between the foreign currency closing balances of various foreign currency accounts at the end of the month (quarterly or yearly), the recorded RMB amount converted at the specified exchange rate at the end of the period, and the original bookkeeping amount of RMB.
3. Relevant handling fees refer to the handling fees required to be paid for the occurrence of bonds (except for those to be capitalized), bank charges for the issuance of bills of exchange, and handling fees for the transfer of foreign exchange, etc., but do not include those paid for the issuance of shares, etc.
4. Other financial expenses, such as finance leasing costs incurred for finance leased fixed assets