What are the five major costs and three major expenses?

The former refers to the main cost in the business activities of the enterprise, while the latter refers to the main expenses in the daily operation of the enterprise.

The five major costs include the following five aspects:

1. Raw material cost: refers to the procurement cost of raw materials needed by enterprises to produce products.

2. Labor cost: refers to the wages, benefits and other related expenses that enterprises need to pay when hiring employees.

3. Equipment and facilities cost: refers to the expenses required by enterprises to purchase, lease and maintain machinery and equipment, land and buildings.

4. Energy cost: refers to the expenses that enterprises need to pay for using energy (such as electricity and fuel).

5. Transportation and logistics cost: refers to the expenses to be paid for the transportation and logistics management of enterprise products.

The three major expenses include the following three aspects:

1. Sales expenses: refers to the expenses incurred by enterprises to promote products, such as advertising expenses, sales staff salaries, market research expenses, etc.

2. Management expenses: refers to the salaries, office equipment expenses and training fees of enterprise managers and administrators.

3. Financial expenses: refers to the expenses paid by the enterprise for fund-raising activities, such as interest and handling fees, and the expenses related to the preparation and audit of financial statements.