How do you distinguish between the company s management expenses and operating expenses?

Your accounting system applies in addition to the problem, at present I don't know whether you are state-owned or what nature of the enterprise, you are state-owned can go to the geological management department to ask, but I understand that there seems to be no special system, you can be within the scope of the country's existing system, according to the characteristics of the business to design their own financial accounting system, as for the distinction between management expenses and operating expenses is not difficult, you are in"For example:"As for the operating expenses, I suggest that you change the name to business expenses, as long as the expenses directly occur in the process of business development, you can spend here; In addition, you can also combine the two into one and directly set up business expenses, as for how to set it up, it should be decided in combination with the business characteristics and management methods of your unit.

There seems to be a mismatch between your industry and the accounts you use, and the operating expenses related to the operation are recorded as the administrative expenses related to the management, and if the company's business is small, it can be recorded as the administrative expenses or operating expenses.

For example, the expenses incurred by the general manager to entertain the company's employees can be included in the management expenses, and the office expenses incurred by the accountant and cashier should also be included in the management expenses. If it is bank interest or deductions, it should be included in the finance fee.

If the transportation expenses of engineers and assessors are incurred in the course of business, they should be included in the operating expenses. If the company reimburses the travel expenses for commuting to and from work every day, it should be attributed to the management expenses. In the same way, if the water and electricity bills are used more by the customer, they should be classified as operating expenses.

If it is mainly used by employees to meet their own needs at work, it should be classified as an administrative expense. In short, what I said upstairs is very correct, the management related to the operation is put into the operating expenses, and the management related is put into the management expenses.

It can all be included in the management fee.

What you say can be recorded in the operating expenses.

1. The way of stipulation is different.

1. Cost of main business: refers to the cost incurred by the enterprise in selling goods, providing labor services and other business activities.

2. Management expenses: Management expenses refer to the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities.

Second, the content is different.

1. Cost of main business: Detailed accounting is carried out according to the type of main business, which is used to calculate the actual cost incurred by the enterprise due to daily activities such as selling goods, providing labor services or transferring the right to use assets, and debits the account and credits the accounts such as "inventory goods" and "labor cost".

2. Management expenses: the board of directors and the administrative department of the enterprise incurred in the operation and management of the enterprise, or should be borne by the enterprise in the unified company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, board of directors fees, intermediary agency fees, consulting fees, litigation fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, management personnel wages and welfare expenses, etc.

Third, the accounting is different.

1. Cost of main business: For business started and completed in the same fiscal year, the company shall carry forward the cost of main business at the same time as the income of the main business; For cross-year business, the cost of principal business that should be carried forward shall be calculated and determined at the end of the year in accordance with the prescribed method. When carrying forward the cost of main business, accounts such as "cost of main business" should be debited and the relevant accounts should be credited.

2. Management expenses: As a period expense accounting, the management expenses incurred by the enterprise are in"Management fees"account accounting, and in"Management fees"Set up a subledger by expense item in the account and perform subledger accounting. End of period"Management fees"The balance of the account is carried forward"Profit for the year"There is no balance after the account.

(1) Operating expenses.

1. The expenses incurred in the process of selling commodities by the enterprise, including transportation costs, loading and unloading costs, packaging costs, insurance premiums, exhibition fees and advertising costs, as well as the wages and welfare expenses of employees of the sales agencies (including sales outlets, after-sales service outlets, etc.) specially established for the sale of the company's commodities, expenses of a similar wage nature, business expenses and other operating expenses. The transportation costs, loading and unloading costs, packaging costs, insurance premiums, reasonable losses during transportation and selection and sorting fees incurred by commodity circulation enterprises in the process of purchasing commodities are also accounted for in this account.

2. The transportation costs, loading and unloading costs, packaging costs, insurance premiums, exhibition fees and advertising expenses incurred by the enterprise in the process of selling commodities shall be debited to this account and credited to the cash and bank deposit accounts.

The operating expenses such as wages, welfare expenses, and operating expenses of the sales agencies specially set up for the sale of the company's commodities incurred by the enterprise shall be debited to this account and credited to the accounts of wages payable, welfare expenses payable, bank deposits, etc.

3. Commodity circulation enterprises do not need to set up separate management expense accounts, and their accounting contents are incorporated into this account.

The transportation costs, loading and unloading costs, packaging costs, insurance premiums, reasonable losses during transportation and the selection and sorting fees before warehousing incurred by commodity circulation enterprises in the process of purchasing goods shall be debited to this account and credited to cash, bank deposits and other accounts.

2) Management costs.

It refers to the various expenses incurred by the administrative department of the enterprise for the management of the organization's business activities, including company funds, trade union funds, employee education expenses, labor insurance premiums, unemployment insurance premiums, board of directors fees, consulting fees, audit fees, litigation fees, travel expenses, sewage fees, greening expenses, taxes, land use fees, land loss compensation fees, technology transfer fees, technology development fees, amortization of intangible assets, amortization of start-up expenses, business entertainment expenses, bad debt losses, inventory losses, damage and scrapping (reduced profits) losses. and other administrative costs.

Management expenses refer to the management expenses incurred by an enterprise for the organization of production and operation. The company's office expenses, as well as the expenses that cannot be allocated to the department and the expenses that should be paid by the company, real estate tax, technology development expenses, business entertainment expenses, sewage charges, bad debt reserves, etc. Operating expenses refer to the expenses incurred in the process of selling goods.

Such as transportation costs, loading and unloading costs, packaging costs, insurance costs, exhibition fees and advertising costs. Expenses related to sales are charged to operating expenses, and if they are not directly related, they are charged to administrative expenses.

The concept of management costs

Management expenses refer to the expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities.

Trade union funds, employee education expenses, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, bad debt losses, company expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board dues and other management expenses.

Among them, the company's expenses include the salaries of headquarters management personnel, employee welfare expenses, travel expenses, office expenses, board dues, depreciation costs, repair costs, material consumption, amortization of low-value consumables and other company expenses;

Labor insurance premiums refer to the pensions, subsidies, medical expenses (including medical insurance for retirees), relocation allowances, retirement pensions, death and funeral subsidies for employees, pensions, various expenses paid to retired cadres according to regulations, and the implementation of social pooling**; Unemployment insurance premiums refer to the unemployment insurance paid by enterprises in accordance with national regulations**;

Board dues refer to the expenses incurred by the highest authority of the enterprise and its members for the performance of functions, including travel expenses, conference expenses, etc.;

Business entertainment expenses refer to the social entertainment expenses paid by the enterprise for the reasonable needs of business operations, which are included in the management expenses within the following limits:

If the annual net sales amount (net amount after deducting discounts and discounts) is less than 15 million yuan, it does not exceed the annual net sales amount;

Where the annual net sales amount exceeds 15 million yuan but is less than 50 million yuan, it does not exceed the net sales amount of that part; where it exceeds 50 million yuan but is less than 100 million yuan, it does not exceed that part;

where it exceeds 100 million yuan, it does not exceed that part.

Overview of sales expensesThe 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.

Travel expenses, amortization of low-value consumables are included in administrative expenses.

The difference between operating expenses and administrative expenses is:

1. The departments to which the expenses belong are different: the operating expenses are the expenses related to the sales business incurred by the sales department of the enterprise, while the management expenses are the expenses related to the business activities incurred by the management department of the enterprise.

2. The different accounting subjects and accounting accounts applicable to the expenses: the business expenses of the enterprise are mainly passed"Selling expenses"The accounting accounts and accounting accounts are accounted for, while the administrative expenses of the enterprise are mainly keyed through"Administrative Expenses".

Among them, 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 the enterprise.

The time span of modern accounting began in the 50s of the 20th century. There are two important signs of the development of accounting methods, technology and contents, one is the qualitative leap in accounting methods, that is, the "computerization of accounting" caused by the integration of modern electronic technology and accounting, and the other is the differentiation of accounting into two branches, financial accounting and management accounting, along with the development of production and management science. In 1946, the first electronic computer was born in the United States, and in 1953, it was initially applied in accounting, and then developed rapidly, and in the 70s of the 20th century, developed countries have appeared in the application of computer software databases, and established a comprehensive management system for electronic computers.

The term "management accounting", which was separated from systematic financial accounting, was formally adopted at the World Accounting Association in 1952.

Generally speaking, a normal business will incur operating expenses, which refers to the various expenses incurred in the process of selling goods and materials and providing labor services. Many people don't know much about operating expenses. What are the operating expenses?

The difference between operating expenses and administrative expenses.

Operating expenses generally refer to sales expenses, which refer to various expenses incurred in the process of selling goods and materials and providing labor services. All expenses incurred by its independent sales organization are included in the sales expenses.

It mainly includes 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 sales agencies specially set up for the sale of the company's commodities.

Selling expenses are expenses related to the sales of goods by enterprises, but do not include the cost of selling goods themselves and labor costs, which belong to the cost of main business.

Enterprises should account for the occurrence and carry-over of sales expenses through the "sales expenses" account.

1. Different definitions: Operating expenses refer to the expenses incurred by enterprises in the process of selling goods. Management expenses refer to the management expenses incurred by an enterprise for organizing and managing the production and operation of the enterprise.

1. The content of accounting is different.

Operating expenses refer to the expenses incurred by an enterprise in the process of selling commodities, including transportation costs, loading and unloading costs, packaging costs, insurance premiums, exhibition fees and advertising expenses incurred in the process of selling commodities, as well as employee wages and welfare expenses, expenses of a similar nature of wages, business expenses and other operating expenses of sales agencies (including sales outlets, after-sales service outlets, etc.) set up for the sale of its own commodities.

Administrative expenses refer to the administrative expenses incurred by an enterprise for organizing and managing the production and operation of an enterprise, including the expenses incurred by the board of directors and the administrative department of the enterprise in the operation and management of the enterprise, or which should be borne by the enterprise (including the salaries of employees of the administrative department, repair costs, material consumption, amortization of low-value consumables, office expenses and travel expenses, etc.).

2. The target of charging fees is different.

Operating expenses: The expenses incurred in the process of selling goods, including transportation costs, loading and unloading costs, packaging costs, insurance costs, exhibition fees and advertising costs, are also accounted for in this account.

Management expenses: refers to the various expenses incurred by the administrative department of the enterprise for the management of the organization's business activities, as well as other management expenses.

3. The expense accounts are different.

The transportation costs, loading and unloading costs, packaging costs, insurance costs, exhibition fees and advertising expenses incurred by the enterprise in the process of selling goods shall be debited to this account and credited"Cash"。Commodity circulation enterprises do not need to be set up separately"Management fees"Accounts, the accounting content of which is incorporated into this account.

The transportation costs, loading and unloading costs, packaging costs, insurance premiums, reasonable losses during transportation and selection and finishing fees before warehousing incurred by commodity circulation enterprises in the process of purchasing goods shall be debited and credited"Cash"、"Bank deposits"Wait.