Whether the expenses incurred can be directly included in the cost of the main business

No, it can only be included in the cost of sales if the cost of goods already sold is carried forward.

Expenses include: direct costs, indirect costs, period expenses.

The period expenses include: sales expenses, management expenses, and financial expenses.

Cost of main business: refers to the direct cost that the company must invest in the production and sale of products or services related to its main business, mainly including raw materials, wages, depreciation of fixed assets, etc.

Therefore, when the cost of raw materials and wages can be included in the cost of the main business, if not, it should be included in different expense accounts according to different purposes.

It cannot be placed in the main business cost, but under the management fee.

The management expenses are divided into secondary subjects such as travel expenses, office expenses, wages payable, and welfare expenses payable.

These expenses can only be offset against profits, not at costs, against revenues.

If travel expenses or office expenses are direct expenses incurred for your main business, for example, your company is a travel agency, the travel expenses of your employees on business trips can be included in the cost of your main business; For example, your company is a design company, and many of the office supplies purchased are used when designing for customers, which can also be included in the cost of the main business, but don't remember the office expenses, the inventory of goods, and then include the cost of generation when receiving, and then transfer the main business cost to the realization of income.

Travel expenses", "office expenses" and "employee welfare expenses" cannot be directly included in the cost of main business.

It is incurred on the shop floor and is included in the manufacturing expense.

Employee benefits are included in the management expenses, which are borne by the company.

OK. The operating income realized in the current period and the main business income realized shall be recorded according to the actual price received or receivable. Realize the operating income realized in the current period if the conditions for revenue recognition are met.

The operating income shall be debited to bank deposits, accounts receivable, notes receivable and other accounts according to the actual price received or receivable. This account is credited according to the realized operating income, and the tax payable - VAT payable (output tax) account is credited according to the VAT amount indicated on the special invoice.

The sales return that occurs in the current period shall be offset by the current operating income, and the enterprise shall debit this account according to the operating income that should be deducted, and the output VAT shall be deducted according to the special invoice. Tax payable - VAT payable (output tax) account is debited, and bank deposits, accounts receivable, etc. are credited according to the price actually paid or refundable.

Summary. The cost of main business is included in order to accurately calculate the profitability and operating efficiency of the enterprise. The cost of main business refers to the expenses directly related to the main business of the enterprise, including the cost of raw material procurement, production labor cost, sales expenses, etc.

Accounting these costs to the main business can help companies understand the true cost of their business activities, so as to better assess the profitability and competitiveness of the business. By including the cost of main business, enterprises can obtain the following information: the accurate calculation of the cost of main business can help enterprises better grasp the cost structure, so as to take corresponding control measures to reduce costs and improve profitability.

The calculation of the cost of the main business can reflect the operating efficiency of the enterprise, help the enterprise evaluate its own operating status and competitiveness, and provide a reference basis for business decision-making. The inclusion of the cost of main business can be used to evaluate the performance of the company's management and employees, so as to motivate all employees to work actively and improve the competitiveness of the enterprise.

The cost of main business is included in order to accurately calculate the profitability and operating efficiency of the enterprise. The cost of main business refers to the expenses directly related to the main business of the enterprise, including the cost of raw material procurement, production labor cost, sales expenses, etc. Factoring these costs into the main business can help companies understand the true costs of their business activities, so as to better assess the profitability and competitiveness of the business.

By including the cost of the main business, enterprises can obtain the following information: the accurate calculation of the cost of the main business for the Chinese New Year can help the enterprise to better grasp the cost structure, so as to take corresponding control measures, reduce costs and improve profitability. The calculation of the cost of the main business can reflect the operating efficiency of the enterprise, help the enterprise evaluate its own operating status and competitiveness, and provide a reference basis for business decision-making.

The inclusion of the cost of main business can be used to evaluate the performance of the company's management and employees, so as to motivate all employees to work actively and improve the competitiveness of the enterprise.

Inclusion in the cost of main business can also help enterprises with cost accounting and cost management. Cost accounting refers to classifying, measuring and calculating the various costs of an enterprise to determine the cost of a product or service. Through the accounting of the cost of the main business, enterprises can understand the cost composition of each product or service, and provide a basis for pricing and profit analysis.

At the same time, cost management refers to improving the efficiency and competitiveness of enterprises through cost control and optimization. The inclusion of the cost of the main business can help the enterprise to find the cost and change trend, and then take management measures with luminal plexus liquid efficiency to reduce costs and improve efficiency.

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Hello friend, I am happy to answer for you and help you find that the cost of main business is included in the purpose of accurately calculating and reflecting the real cost of business activities, so as to make decisions, evaluate and monitor the operation of the enterprise. The cost of main business refers to the cost related to the direct revenue generated by the enterprise, including the purchase of raw materials, direct labor, manufacturing expenses, sales expenses, etc.

Why should it be included in the cost of main business?

<> hello friend, I am happy to answer for you and help you to find out that the purpose of the main business is to accurately calculate and reflect the true cost of the company's business activities, so as to make decisions, evaluate and monitor the operation of the enterprise. The cost of main business refers to the cost related to the direct income generated by the enterprise, including the purchase of raw materials, direct labor, manufacturing expenses, sales expenses, etc.

<> good friends, the main purposes of including the cost of the main business are as follows: 1. Provide accurate cost information: The calculation of the cost of the main business can accurately reflect the resource consumption and cost expenditure required by the enterprise to produce and sell products, so that the enterprise can understand the real production cost of the product.

2. Support decision-making: By taking into account the cost of the main business, the enterprise can analyze and compare the cost of different products, which will help the management of the company to make important decisions such as product pricing strategy, product mix, and production scale. 3. Evaluate the business performance and efficiency

The calculation of the cost of the main business can help the enterprise evaluate the operating performance, such as calculating the gross profit margin, cost-benefit ratio and other indicators to evaluate the profitability and operating efficiency of the enterprise. 4. Monitoring cost control: Through the monitoring and analysis of the cost of the main business, enterprises can find and solve the problems of abnormal costs, waste and losses in a timely manner, and improve the cost control effect.

<> good friends, including the cost of main business helps enterprises to fully understand and manage the costs involved in the production and operation activities of the bureau, and provides an accurate basis for decision-making and performance evaluation, so as to enhance the competitiveness and profitability of enterprises.

Included in the cost of main business are: including direct materials, direct labor and manufacturing expenses.

The cost of main business refers to the cost incurred by an enterprise in recurrent activities such as selling goods and providing labor services. Generally, when the enterprise recognizes the main business income of the seller, such as the provision of forest products and services, or at the end of the month, the cost of the goods sold and the services provided is transferred to the main business cost.

Operating costs refer to the expenses attributable to product costs and service costs incurred by enterprises for the production of products and the provision of labor services, and the costs of the goods sold and the costs of providing labor services shall be included in the current profit or loss when confirming the income from the sale of goods and the provision of labor services, and the operating costs include the cost of main business and other business costs.

The cost of main business refers to the cost incurred by an enterprise in recurring activities such as selling goods and providing services. Generally, when an enterprise recognizes the main business income such as the sale of goods and the provision of services, or at the end of the month, the cost of the goods sold and the services provided is carried forward to the cost of the main business.

Cost of main business:

The cost of main business refers to the cost incurred by an enterprise in recurrent activities such as selling goods and providing labor services. Generally, when an enterprise recognizes the income from its main business such as the sale of goods and the provision of services, or at the end of the month, the cost of the goods sold and the services provided is transferred to the cost of the main business. Enterprises should set up a "cost of main business" account, and carry out detailed accounting according to the type of main business.

It is used to calculate the actual costs incurred by the enterprise due to the daily activities such as selling goods, providing services or transferring the right to use assets, and debits this account and credits the accounts such as "inventory goods" and "labor costs". At the end of the period, the balance of the cost of main business is transferred to the "Profit of the Year" account, the "Profit of the Year" is debited, the account is credited, and after the carryover, there is no balance of the "Cost of Principal Business" account.

This account accounts for the actual costs incurred by insurance intermediaries in engaging in their main business. This includes commissions paid to marketers, business department office expenses, depreciation expenses, utility bills, staff salaries, welfare expenses, travel expenses, transportation expenses, communication expenses, and others.

Comparison Table of Principal Business Costs Directly related to Principal Operations.

Borrow: cost of main business and management expenses.

R&D expenses and other cost expense accounts.

Tax Payable - VAT Payable - Input VAT.

Credit: Bank deposits.

2. The second method is to first calculate the relevant fixed asset expenses purchased in accordance with the "fixed assets" account, manage them according to the unified fixed assets, and then depreciate the original value of the fixed assets in full as the current fixed assets.

Accrued depreciation.

Accounts and related cost items.

When purchasing fixed assets:

Borrow: Fixed assets.

Credit: Bank deposits.

Provision for depreciation: borrowed: administrative expense - depreciation expense.

Credit: Accumulated depreciation.

1. Expenses during the period are not included in the operating costs.

Period expenses refer to the costs incurred in the daily activities of the enterprise that cannot be included in the specific accounting object, but should be included in the current profit and loss of the hidden service. Period expenses are the outflow of economic benefits incurred in the daily activities of the enterprise.

The reason why it is not included in the specific cost accounting object is mainly because the period expense is the expense incurred by the enterprise for the organization and management of the entire business activities, and there is no direct relationship with the material procurement and finished product production that can determine the specific cost accounting object, so the period expense is not included in the cost of the relevant accounting object, but directly included in the current profit and loss.

Period expenses generally include three categories: sales expenses, management expenses and financial expenses.

Second, compared with the cost of products, the period expenses have the following characteristics:

1) The relationship with the production of products is different. The occurrence of period expenses is to provide normal conditions for the production of products and the need for management, and are not directly related to the production of products themselves; Production costs are those that are directly related to the production of a product, and they should be directly credited or allocated to the product in question.

2) The relationship with the accounting period is different. Period expenses are only related to the current period in which the expenses are incurred and do not affect or be allocated to other accounting periods; The completed part of the production cost is converted into the product cost in the current period, and the unfinished part is carried forward to the next period for further processing, which is related to the accounting period before and after.

3) The relationship with accounting statements is different. The expenses of the period are directly included in the current profit and loss statement, and the current profit and loss are deducted; The completed part of the production cost is transferred to the finished product, and the production cost of the finished product sold is transferred to the profit and loss statement as the cost of product sales, while the unsold product and the unfinished product should be included in the balance sheet as inventory.

That is: borrow when buying: inventory goods.

Credit: Cash (or bank deposit).

When selling to carry forward costs.

Borrow: Cost of main business.

Credit: Inventory of goods.

2) If it is an internal account, it will be credited directly"Cost of main business:"OK.

If you keep internal accounts, you can simply do this:

1)**, according to the invoice issued by the buyer.

Borrow: Cost of Main Business Credit: Cash, etc.

2) When selling, it will be recorded according to the sales invoice issued by your unit.

Borrow: Cash (or bank deposit).

Credit: main business income.

3) Transferring costs to profits.

Borrow: Benhong's profit next year.

Credit: Cost of Principal Operations.

4) Transfer revenue to profit.

Borrow: main business income.

Credit: Profit for the year.

In summary, the internal account should have both income and costs.

What are the precautions for filling in the main business cost?

Instructions for filling in: Taxpayers fill in the cost of main business in accounting according to the nature of business in different industries, which is respectively related to the Schedule 1 "Sales (Operating) Income and Other Income Schedule"."Main business income"The data ratio of the dusty segment corresponding to the row.

The data**:** is calculated in this table, and the sum of lines 3 to 6 of line 2 of this table is the cost of main business, the cost of goods sold, the cost of providing labor services, the cost of goodwill, the cost of transferring the right to use assets, and the cost of construction contracts.

A taxpayer may include branches and sales offices of unincorporated persons engaged in industrial manufacturing business, provision of labor services, etc., and must accurately declare the operating costs of each business. If the taxpayer has various internal businesses, as long as they belong to the same taxpayer's various businesses, they should also be reported separately.

Should purchased products be included in the cost of main business? On the whole, according to the above-mentioned introduction to the relevant accounting materials on the cost accounting of purchased goods, the enterprise does the account accounting of the inventory of the goods when purchasing the goods, but when the sales carry-over cost is included in the main business cost of the account; There are many related materials on this ** that can be learned for free, and you are welcome to pay attention to this **.