管理费用的概念（Concept of management cost）.docVIP

管理费用的概念（Concept of management cost） The concept of management expense refers to the expenses incurred by the administrative departments of an enterprise in order to organize and manage the production and operation activities. Management expenses are period expenses, which are included in the profits and losses of the current period. [edit this paragraph] The trade union funds and employee education expenses, entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, legal fees, cost amortization, loss of bad debts, the companys money, pay higher management fees, labor insurance, unemployment insurance, board of directors and other management fee dues. Among them, the companys funds include headquarters management staff salaries, employee benefits, travel expenses, office fees, board dues, depreciation, repair costs, material consumption, low value, perishable goods, amortization and other company funds; Labor insurance fee refers to retired workers pension, price subsidies, medical expenses (including retirees to participate in medical insurance fund), easy installation fee, staff pension, workers death funeral allowances, pensions and payments to the fund in accordance with the provisions of the retired cadres and the implementation of social pooling fund; unemployment insurance refers to the enterprise pay the unemployment insurance fund according to the provisions of the state; Board dues means the expenses incurred by the highest authority of the enterprise and its members for the execution of functions, including travel expenses, conference fees, etc.; Hospitality is an enterprise for reasonable business needs to pay the entertainment expenses, management fees just included in the following limits: Net sales for the whole year (net amount after deduction, discount) are under 15 million yuan, Not exceeding 0.5% of net sales in the year; Net annual sales of more than 15 million yuan, but less than 50 million yuan,