管理费用（Cost management）.docVIP

管理费用（Cost management） Management costs (a) meaning: it means the cost of business administrative departments for the organization and management of production and business activities occur, is a period cost. (two) the main accounting contents: 1, salary: all staff salaries, bonuses and wages, including overtime workers, on duty 2 of wages, welfare: welfare costs, logistics department examination fees, medical expenses, payment of all holidays the welfare of its workers, the difficulties workers subsidy and cool fees; 3, business Hospitality: all entertainment purposes containing smoke, wine, expenses, meals, gifts and other forms of entertainment shopping bills; 4, postal fees: all fixed telephone and mobile phone, network cost, mail and courier costs; 5, travel expenses: all the administrative department and logistics department staff travel and field the fare and the taxi subsidies, and other costs; 6, the board of directors fees: a member of the board of directors allowances, conference fees, travel expenses for the meeting; 7, office expenses: the purchase of small fees, office supplies Printing fees, copying fees, books and fees, transportation fees, the purchase of hard disk, CD-ROM, floppy disks and other computer products, and socket parts, including maintenance brought from the warehouse for office supplies; 8, car fee: administrative staff car cost, including maintenance, refueling, tolls, and all other maintenance costs; 9 low value consumable amortization, amortization of intangible assets and expenses: refers to the amortization of low value consumables management, intangible assets, expenses for amortization of deferred assets transferred 10 subjects; and labor insurance fee: enterprise employees take part and directly by the insurance companies for compensation part of insurance; 11 and freight: for the management of service fees, transportation and other labor force supporting miscellaneous expenses; 12, trade union funds: the costs associated with t