What are the cost subjects?

Cost account refers to all kinds of costs incurred by enterprises in the process of production and operation, including direct costs and indirect costs. Direct cost refers to the cost directly related to products or services, such as raw materials, direct labor, manufacturing costs, etc. Indirect costs refer to costs indirectly related to products or services, such as management expenses, sales expenses, research and development expenses, etc. The following are the specific contents of cost subjects:

1. Raw material cost: refers to the cost of raw materials needed to produce products, including procurement cost, transportation cost and storage cost.

2. Direct labor cost: refers to the expenses incurred by personnel directly involved in product production, including wages, welfare, insurance, etc.

3. Manufacturing expenses: refers to the expenses directly related to product manufacturing, including equipment depreciation, maintenance expenses, energy expenses, etc.

4.R&D expenses: refers to the expenses incurred by enterprises in developing new products, including personnel salaries, equipment expenses, patent fees, etc.

5. Sales expenses: refers to the expenses incurred by an enterprise in selling products, including advertising expenses, promotion expenses, sales staff salaries, etc.

6. Management expenses: refers to the expenses incurred in enterprise management, including the salaries of administrative personnel, office supplies and training fees.

7. Financial expenses: refers to the expenses incurred by enterprise financing, including interest, handling fees, exchange rate gains and losses, etc.

The above are the main contents of cost subjects, and enterprises need to control and manage these costs reasonably in order to improve economic benefits.