What are Operating Expenses? What is included in the operating expenses

Operating expenses. It refers to the various expenses incurred in the daily operation process of the enterprise such as the sale of products and the provision of labor services, as well as the various expenses of the special sales organization. Includes:

Transportation costs, loading and unloading costs, packaging costs, insurance costs, advertising costs, exhibition fees, leasing fees (excluding financial leasing fees), as well as employee salaries, welfare expenses, office expenses, and travel expenses of employees who set up sales agencies for the sale of the Company's products.

Depreciation, repair, material consumption, low-value consumables.

amortization, etc. The specific detailed account of operating expenses can be set according to the needs of the enterprise itself.

If it is not a commercial enterprise.

Generally, it is not necessary to use an operating expense account.

Operating expenses are the accounts. The new accounting standard no longer uses the operating expense account and changes to the sales expense account. Selling Fees:

The expenses incurred by the enterprise in the process of selling products, self-made semi-finished products and providing labor services, including packaging costs, transportation costs, advertising costs, loading and unloading costs, insurance premiums, entrusted sales fees, exhibition fees, leasing fees (excluding financial leasing fees) and sales service fees, salaries of sales department personnel, employee welfare expenses, travel expenses, office expenses, depreciation costs, repair costs, material consumption, amortization of low-value consumables and other expenses.

Operating expenses refer to the expenses incurred in the process of selling products, self-made semi-finished products and providing labor services, which are closely related to the sales revenue of enterprises. In the new accounting standards in 2006, the account of "operating expenses" has been changed to "selling expenses".

The specific detailed account of operating expenses can be set according to the needs of the enterprise itself.

The operating expense account accounts for the expenses incurred in the process of selling commodities by an enterprise, including transportation costs, loading and unloading costs, packaging costs, insurance premiums, exhibition fees and advertising expenses, as well as employee wages, expenses of a similar nature and operating expenses such as operating expenses of sales agencies (including sales outlets, after-sales service outlets, etc.) specially set up for the sale of the company's commodities.

Employee wages, welfare expenses, office expenses, travel expenses, depreciation expenses, repair costs, wear and tear, amortization, daily operating expenses, etc.

Your salary and accommodation expenses will be reimbursed, depending on the nature of the person. If it belongs to the sales staff, it will be included in the first-level account and the second-level account (salary, travel expenses) of operating expenses

Excluding costs, other expenses related to business operations.

Operating expenses are the various expenses incurred by enterprises in the course of business activities, including but not limited to the following:

Sales expenses: including advertising expenses, marketing expenses, ** expenses, etc., which are used to improve the visibility and sales volume of products and services.

Management expenses: including administrative staff salaries, office equipment costs, office supplies costs, training costs, etc., which are used to support the management and operation of the company's internal jujube department.

Financial expenses: including interest expenses, foreign exchange gains and losses, exchange rate risk losses, etc., which are used to support the financial activities and capital management of the enterprise.

R&D expenses: including R&D personnel salaries, research equipment costs, patent application fees, etc., to support enterprise technology research and development and product innovation.

Depreciation and amortization: including depreciation of fixed assets, amortization of intangible assets, etc., which are used to accrue the cost of asset value consumption of enterprises.

The above are some of the common operating expenses, depending on the company's industry and business activities. Enterprises should control operating expenses scientifically and reasonably to ensure the sustainable development of business activities.

<> sales expenses: including advertising expenses, ** expenses, market research expenses, business entertainment expenses, etc. These expenses are incurred to promote product sales and brand marketing.

Management expenses: including human resource management fees, office fees, information technology support fees, corporate consulting fees, etc. These expenses are incurred to support and manage the day-to-day operations of the business.

R&D expenses: including R&D expenses, product design costs, patent application fees, etc. These expenses are incurred to support the R&D and innovation of the enterprise.

Financial expenses: including bank loan interest, insurance premiums, exchange gains and losses, etc. These expenses are incurred to support the company's financing, insurance, and other financial activities.

Operating expenses are the inevitable costs of enterprises in the process of operation, and they need to give full play to their role in promoting sales and improving the competitiveness of enterprises while controlling costs.

Operating expenses refer to the various expenses incurred in the daily business process of the enterprise in the process of selling products and providing spine services, as well as the expenses of special sales agencies. Including: transportation costs, loading and unloading costs, packaging costs, insurance costs, advertising costs, exhibition fees, leasing fees (excluding financial leasing fees), as well as employee salaries, welfare expenses, office expenses, travel expenses, depreciation costs, repair and damage costs, material consumption, and amortization of low-value consumables for the sale of the company's goods.

The specific detailed account of operating expenses can be set according to the needs of the enterprise itself.

If it is not a commercial enterprise.

Generally, it is not necessary to use an operating expense account.

Operating expenses refer to the expenses incurred by a business in the process of selling goods.

When it comes to total cost of sales, operating expenses include: selling expenses, administrative expenses, and financial expenses. In practice, we often refer to this as the three fees.

Selling Fees:

Selling fees are the fees that are incurred for the sale of goods (or services). For example, advertising expenses, insurance premiums, transportation costs, loading and unloading costs, salaries, benefits and commissions of sales personnel, depreciation of fixed assets of sales agencies, etc. It is easy to understand that if there is an increase or decrease in sales revenue (i.e., operating income, income from goods and services), then the selling expenses will increase or decrease in a similar proportion.

If there is a big difference between the increase or decrease of sales expenses and sales revenue, you have to pay special attention to it, and focus on analyzing what the reasons are, such as sales revenue rising and pretending to be lead, but sales expenses falling, which may mean that the influence of the company's brand has improved.

In addition, it is also important to pay attention to the ratio of selling expenses to sales revenue, if the proportion is higher than the industry average, it indicates that the company's product or service is not competitive, or it may be in the product promotion period. For consumer companies, selling expenses are a financial metric that we focus on.

Management fees

Management expenses refer to the expenses related to the management of the enterprise, including the salary and welfare of managers, trade union funds, employee education expenses, administrative expenses, board of directors expenses, intermediary agency expenses, amortization of intangible assets, depreciation of assets of management institutions, business entertainment expenses, and various provisions accrued.

Finance Expenses

It refers to the expenses incurred by the enterprise to raise the funds required for production and operation. Specific items include: net interest expense (the difference between interest expense and interest income), net exchange loss (the difference between exchange loss and foreign exchange gain), handling fees of financial institutions, and other expenses incurred in raising production and operation funds.

It includes interest expenses (minus interest income) incurred during the production and operation of enterprises, foreign exchange gains and losses (some enterprises such as commodity circulation enterprises and insurance companies are separately accounted for and are not included in financial expenses), handling fees of financial institutions, cash discounts incurred by enterprises or discounts received in cash halls, etc.

However, the interest expenses incurred during the preparation period of the enterprise should be included in the start-up expenses; The borrowing costs that should be capitalized for the acquisition, construction or production of assets that meet the conditions for capitalization shall be accounted for in the accounts of "construction in progress" and "manufacturing expenses".

Operating expenses refer to the various expenses incurred in the process of selling goods and materials and providing labor services, including insurance premiums, packaging costs, exhibition fees and advertising costs, commodity maintenance costs, estimated product quality assurance losses, transportation costs, loading and unloading costs, etc., as well as employee salaries, operating expenses, depreciation expenses and other operating expenses of the sales agency specially set up for the sale of the company's goods.

Operating expenses refer to the expenses incurred by an enterprise in the process of selling goods. Including: transportation costs, loading and unloading costs, packaging costs, insurance costs, advertising costs, exhibition fees, leasing fees (excluding financial leasing fees), as well as employee wages, welfare expenses, office expenses, travel expenses, depreciation costs, repair costs, material consumption, amortization of low-value consumables, etc., which are specially set up for the sale of the company's goods.

Legal basis: Regulations of the People's Republic of China on Individual Industrial and Commercial Households

Article 8. To apply for registration as an individually-owned industrial and commercial household, it shall apply for registration with the registration authority at the place where the business premises are located. The applicant shall submit an application for registration, a certificate of identity verification and a certificate of business premises.

The registration items of individual industrial and commercial households include the name and address of the operator, the form of composition, the scope of business, and the place of business. Where a name is used by an individually-owned business, the name shall be a registration item.

Operating expenses refer to the expenses incurred by an enterprise in its daily business activities that are directly related to the sale of products or the provision of services. These expenses often include the following aspects: sales expenses, administrative expenses, financial expenses, depreciation expenses, wear and tear expenses, research and development expenses, etc.

4. Depreciation expense: refers to the depreciation expense of fixed assets, that is, the cost of amortizing the value of fixed assets according to a certain depreciation method during their useful life.

6. R&D expenses: refers to the expenses incurred by enterprises in the research and development of new products, technologies and innovations.

What the advertising campaign usually contains

1. Advertising selection: Enterprises will choose suitable advertisements according to the characteristics and needs of the target audience, such as television, radio, newspapers, magazines, outdoor billboards, the Internet, etc.

2. Advertising creativity and design: Advertising needs attractive, unique and easy-to-remember advertising ideas, with well-designed visual elements, language expression and audio effects to arouse the interest and resonance of the target audience.

3. Purchase and delivery: Enterprises will purchase advertising space or time slots according to their needs and budgets, and carry out regular or targeted delivery of advertising content to ensure that advertisements can reach the target audience.

4. Advertising effect evaluation: Enterprises will monitor the effect of advertising, evaluate the impact of advertising activities on audience cognition, purchase behavior and brand image through market research, sales data and other means, and adjust and optimize according to the evaluation results.