What is the main business cost of the design company

Generally speaking, your design may be designed by yourself or outsourced, if it is designed by yourself, the new expenses incurred due to the design will be included in the cost, and the labor and other expenses that still occur as usual even if the design does not occur, you still include it in the expenses; In the case of outsourcing, it is sufficient to use the actual amount paid for outsourcing (invoices obtained or contracts signed) as a cost.

My personal opinion:

I don't know if the design you are talking about is designed on behalf of another company, or if you design the product yourself and then get income, is this income a part-time income? In the case of the former, all expenses during the design period should be recorded in the "labor cost", and the "labor cost" will be transferred to the "operating cost" after the completion of the design delivery, and in the case of the latter, it should be directly recorded in the "other operating expenses", which will eventually be carried forward from the profit

Cost of main business: It is a profit and loss account, which is used to account for the cost of daily activities such as the sale of goods, products, provision of labor services or transfer of the right to use assets. Its debit registers the actual cost of goods sold, products, services, etc.; The credit is registered and transferred at the end of the period"Profit for the year"The amount of the account should be carried forward and there should be no balance.

The account should also have a line breakdown account set up by product category.

I just read the concept, and this problem also bothers me, my company is in sales, and my boyfriend's company is in design. I only know that their company's salary is used as an expense, and printed renderings or drawings are used as the main business cost.

The rest is still very vague. Consult the following masters.

Waiting.

In addition to employee wages and benefits, the company also has rent, computer printing consumables.

1. Labor cost is the main cost, which is very reasonable. As for why the comparison, the main reason may be that the compensation and benefits of employees are too good, and in order to drive business, the proportion of price reductions is large, resulting in a very low gross profit margin.

2. Carry out cost accounting, first review the production and operation management costs to see whether they occur, whether they occur, and whether they should be included in the product cost, so as to realize the direct management of production and control the operation management cost and product cost.

3. It is recommended that you have a rough monthly fee, such as salary, business trips, business entertainment, rent and other simple operating cost analysis, your company's accounts are not necessarily standardized, and should not be a simple conclusion.

4.Cost accounting refers to the allocation and summary of various costs according to certain objects in the production and operation process of an enterprise to calculate the total cost and unit cost.

5. Cost accounting is usually calculated in accounting and currency, and cost accounting is an important part of cost management, which has a direct impact on the cost of the enterprise and the management decision of the enterprise.

The costs that can be incurred are salaries, management expenses, selling expenses, taxes payable, etc. These can all be used to offset profits.

The designer's salary can be directly expensed into the current profit and loss to offset the management expenses.

Borrow: overhead - salary.

Credit: Employee Compensation Payable Cash on hand.

Carry forward. Borrow: Profit for the current year.

Credit: Administrative expenses.

If your earnings have already been invoiced, they can't be retrieved. Taxation is very strict.

The operating costs of a decoration design company should include:

the salary of the designer of the decoration project; The direct material costs incurred in the design project are incurred;

If the package design, but also the package decoration, related to the business to occur decoration materials, design drawings Fei Yanqing, these constitute the cost of this business, the company's expenses should include:

office expenses; Travelling expenses; communication costs; utility bills; Travel expenses; business entertainment expenses; vehicle fees; equipment maintenance costs; conference expenses; (1) Enterprise property insurance premium; Taxes; Publicity and advertising expenses (consulting fees; depreciation and change expenses; Wages; (Welfare Fee; Other Fees.

In addition to employee wages and benefits, the design company is rent, computer printing consumables.

1. Labor cost is the main cost, which is very reasonable. As for why the comparison, the main reason may be that the salary and benefits of employees are too good, and in order to pull business, the ** is lowered by a large proportion, resulting in a very low gross profit margin.

2. To carry out cost accounting, first review the production and operation management expenses to see whether they have occurred, whether they should occur, and whether they should be included in the product cost, so as to realize the direct management and control of production and operation management expenses and product costs.

3. It is recommended that you roughly count the large monthly expenses, such as salary, travel, business entertainment, rent, etc., and simply analyze the operating costs.

4. Cost accounting refers to the allocation and aggregation of various expenses incurred by enterprises in the process of production and operation according to certain objects to calculate the total cost and unit cost.

5. Cost accounting is usually based on accounting, with currency as the unit of calculation, cost accounting is an important part of cost management, and has a direct impact on the cost of the enterprise and the business decision-making of the enterprise.

We are also a design company, 120 people, a year of employee salary part of 8 million, travel expenses printing costs or something to support the death of 1.8 million, design is sold is technology, knowledge, experience, etc., of course, manpower is the main cost, those printing and binding office expenses are actually the corners of the cost. The cost of personnel is mainly wages, subsidies, bonuses, social security, provident fund, welfare, etc., the cost of this kind of thing is a trickle to the outflow, but it is a fixed expenditure will never be broken, and the trickle will flow into a river for a long time, which is normal, if you are a design company if it is not the main cost of manpower, it is not normal. If you want to control the labor cost, you can only improve the company's management level, reduce the time cost of each link, make each link simple and effective (many companies are small, but the various links are very cumbersome, resulting in the employee's time is wasted on these), and then improve the work efficiency of each employee, so that fewer employees can do more work.

First of all, the cost of the design company needs to look at the company's business projects, if it seems that the simple design income is definitely nothing other than labor wages, the proportion is the largest cost in the enterprise. Profit = Income - Expenses.

Either you have more income or you have lower expenses, there is no other way.

1. Design income is generated.

Borrow: Bank deposit.

Credit: main business income.

2. Design-related expenses and designer salaries.

Borrow: Cost of main business.

Credit: bank deposits, wages payable, etc.

3. At the end of the month, the tax will be withdrawn according to the income.

Borrow: main business tax and surcharge.

Credit: Tax Payable - Business Tax.

Credit: Tax Payable - Urban Construction Tax.

Credit: Other Payables - Education Surcharge.

4. Carry-forward income.

Borrow: main business income.

Credit: Profit for the year.

5. Carry-forward costs.

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

6. Carry forward taxes.

Borrow: Profit for the current year.

Credit: Principal business tax and surcharge.

It is recommended that you calculate the large monthly expenses yourself! For example, a simple analysis of operating costs such as salary, travel, business entertainment, rent, etc., your company's accounts are not necessarily standardized, and it is not appropriate to simply draw conclusions.

The cost components of engineering design fee income include:

1. Management expenses, including salaries, bonuses, allowances, benefits, office expenses, travel expenses, water and electricity expenses, etc.;

2. Drawings, materials and other expenses related to the design;

3. The cost of software and tools required for design work. If this part of the cost cannot be clearly corresponded, a reasonable method can be used to allocate it, but the method of allocation should be consistent;

4. R&D expenses and technology transfer fees should also be listed separately if they are not included in the management expenses;

5. Business tax, urban construction tax, education surcharge, local education fee surcharge, etc.

The operating costs of a decoration design company should include:

the salary of the designer of the decoration project; direct material costs incurred on the design project;

office expenses; Travelling expenses; communication costs; utility bills; Travel expenses; business entertainment expenses; vehicle fees; equipment maintenance costs; conference expenses; (1) Enterprise property insurance premium; Taxes; Publicity and advertising expenses (consulting fees; depreciation expense; Wages; (Welfare Fee; Other Fees.

The operating costs of the decoration company mainly include the cost of purchasing materials, labor wages, construction costs, and equipment rental fees. The operating cost of an accounting firm is the salary of the personnel.