What does the cost of a business include

Question 1: What does the cost of the enterprise include 1, the enterprise in a certain period of time, with the monetary amount of production expenditure, known as the enterprise production costs. Enterprises for the production of a certain type, a certain number of products to spend the sum of the various production costs, is the cost of these regular products. 2, the actual cost of products, refers to the cost of production of the product, also known as manufacturing costs, does not mean that the product consumed all the costs. 3, the enterprise's selling expenses, administrative costs, financial expenses, always referred to as the enterprise's operating and management costs. 4, the cost of the enterprise actually refers to the cost of production of the product and business management costs.

Question 2: What is the cost of business? What are the enterprise costs? Mainly operating costs (cost of doing business and other business costs)

The cost of doing business is the cost of selling goods, providing services and other recurring activities

Other business costs are the cost of out of the above outside, what the cost of sales materials, the cost of leasing depreciation of fixed assets, rental of amortization of intangible assets, rental of the cost or amortization of the cost of packaging. This is the accounting standards listed in this way, the actual operation of the business process, or can be adapted

Note; there are business taxes and surcharges, and so on

Problem three: industrial enterprises manufacturing costs include items which Calculation of industrial intermediate inputs to be guided by the following three principles: (1) must be from outside the enterprise the value of products and services purchased, excluding the production process of recycled waste and self-production. (1) The value of products and services must be purchased from outside the enterprise, excluding the value of wastes recovered during the production process and the value of self-products. (2) The value of products and services must be put into production in the current period and consumed at one time, excluding the value of the transfer of fixed assets. (3) The caliber of calculation of intermediate inputs must be consistent with the caliber of calculation of total output value. That is, the value of products and services included in industrial intermediate inputs must have been included in the total industrial output value. Industrial intermediate inputs can be divided into intermediate material inputs and intermediate labor inputs according to the object of payment. Intermediate material inputs refers to the production activities consumed in the purchased raw materials, fuel, power and other physical products and services paid to the material production sector (industry, agriculture, wholesale and retail trade, construction, freight transport and post and telecommunications). Intermediate labor inputs refer to the service costs paid to non-material production sectors (such as finance, insurance, culture and education, scientific research, health care, administration). Calculation formula: industrial intermediate inputs = direct materials + intermediate inputs in manufacturing costs + intermediate inputs in administrative costs + intermediate inputs in selling costs + net interest expenses. The above formula in the direct material information taken from the accounting costing belongs to the project; net interest expense information taken from the accounting financial expenses detailed project, the other three can be based on relevant information processing and finishing calculations.

Question 4: What are the fixed costs? Also known as "fixed costs". Refers to a certain magnitude of change in the volume of business, the total cost does not change and remain relatively stable in that part of the cost, such as corporate overhead, selling expenses and workshop production management salaries, employee benefits, office expenses, depreciation of fixed assets, repair costs. These costs in terms of their total, in product output or commodity flows within a certain range of change, although not with the increase or decrease and increase or decrease, but in terms of the unit of product or commodity burden cost, with product output or commodity flows into inverse proportion to the change. That is, product production or commodity turnover increases, the cost per unit of product or commodity share decreases; product production or commodity turnover decreases, the cost per unit of product or commodity share increases. Since there are fixed costs in product costs and commodity flow charges, an increase in product output or commodity flow will reduce product costs or commodity flow charges. Distinguishing between fixed costs and variable costs helps in cost analysis and in finding ways to reduce costs. To reduce fixed costs in unit costs, you should mainly start by saving the absolute number of expenditures in each period and increasing product output or commodity flow.

Question 5: What does the cost of doing business include? The main cost of business is the cost of products sold by the enterprise, selling expenses, administrative expenses, financial expenses are period costs

The main cost of business in the sale of finished goods transferred to

Borrow: the main cost of business

Credit: finished goods

Finished goods from the cost of production transferred to

Borrow: finished goods

Credit: Cost of production

Borrow: Finished goods

Credit: Cost of production

Borrow: Finished goods

Borrow: Finished goods

Credit: Production costs

Production costs are also made up of materials, labor, fees

Borrow: production costs

Credit: raw materials, wages payable, manufacturing costs

Therefore, the main cost of doing business includes the production of products in the product of materials, workers' wages, manufacturing costs (depreciation of equipment, water, electricity and auxiliary materials)

Question six: the enterprise talent What does the cost include 1, the acquisition cost of human resources The acquisition cost of human resources is the cost incurred by the enterprise in the process of recruitment and admission of workers. Specifically include the following: (1) recruitment costs, it is to attract and identify the costs incurred to attract the human resources needed by the enterprise, including the cost of advertising and publicity inside and outside the enterprise. (2) Selection costs, which are costs incurred by the enterprise to select qualified workers. (3) Hiring costs, which are the costs incurred by the enterprise to obtain the legal right to use the employees who have been identified for hiring. (4) Placement cost is the various administrative costs incurred by the enterprise in arranging the hired employees in the identified jobs; the cost of time lost by the hiring department for the placement of personnel; the cost of providing the new employees with the necessary equipment for their work; the cost of special tools or equipment for special types of work according to the staffing; and the labor and consulting costs of the hiring department for the placement of personnel. 2. Development cost of human resources The development cost of human resources is the cost incurred by an enterprise to improve the production technology capability of its employees and to increase the value of the enterprise's human resources. Specifically includes the following items: (1) pre-service education costs, is the enterprise to the new workers before the start of the ideological and political, rules and regulations, basic knowledge, basic skills and other basic aspects of education costs incurred. (2) Job training costs, is the cost incurred by the enterprise to train employees to meet job requirements. (3) The cost of off-the-job training is the cost incurred by the enterprise according to the needs of production and work, allowing employees to leave their jobs to receive short-term (within one year) or long-term (more than one year) training, which is aimed at cultivating high-level management personnel or specialized technical personnel for the enterprise. Salon is currently the largest professional community media for HR people in China, and HR Forum is currently the most active professional forum in China, which has the largest HR forum and blog in China, as well as offline activities in dozens of cities! If you are HR, you must not miss!　 3, the cost of using human resources. The cost of using human resources is the cost incurred by the enterprise in the process of using workers. Specifically include the following: (1) maintenance costs, is to ensure that human resources to maintain its labor force production and reproduction costs. (2) Reward costs, is to motivate the enterprise workers, so that the human resources to play a greater role, for their excess labor or other special contribution to the payment of bonuses. (3) Transfer costs are the costs incurred to adjust the work and life rhythm of employees to make them play a greater role by eliminating fatigue, to satisfy the necessary needs of employees, to stabilize the workforce, and to attract outsiders to work in the enterprise. 4. Human resource insurance cost The human resource security cost is the cost that must be paid to protect the right of survival of human resources in the event of temporary or long-term loss of use value. Specifically including the following: (1) health accident protection cost, is the enterprise to bear the workers due to reasons other than work caused by poor health can not adhere to the work and need to give the economic compensation costs. (2) Labor accident protection costs, which are the economic compensation costs borne by the enterprise for employees who are injured at work. (3) Retirement protection cost is the pension and other costs borne by the society, enterprises and individual workers to ensure that the retirees have a sense of security in their old age and to reward them for their hard work. (4) Unemployment security cost is the compensation cost given by the enterprise to the employees who have the ability to work but temporarily lose their jobs due to objective reasons. The separation cost of human resources is the cost incurred by the employees who leave the enterprise. It includes the following items: (1) Separation compensation cost, which is the cost that the enterprise should pay to the employee when the enterprise dismisses the employee or the employee resigns voluntarily. (2) Pre-employment inefficiency cost, is the cost of work or production inefficiency loss caused by the employee is about to leave the enterprise. (3) Empty job cost, which is the cost of loss of job vacancies after an employee leaves the company. After the confirmation of human resources cost items, it is necessary to choose a certain measurement basis and measurement method, the cost of human resources to be quantified, should be based on the different characteristics of human resources cost items, the cost of each item involved in the direct or calculated by adding up. In this paper will not be described in detail here. Human resources cost accounting is divided into three parts: account setting, accounting and financial reporting. In the account set up, because human resources itself is a special resource, accordingly determines the characteristics of human assets are different from other assets, so the account set up will be different from the traditional accounting in the cost of the account set up. It mainly includes the following accounts: human assets, human resources, acquisition cost, human resources development cost, human resources protection cost, human assets expense, human assets amortization, human assets loss provision, human assets profit and loss.

Question 7: Commodity distribution enterprise costs and expenses include what specific content I. Quantity of the purchase price amount accounting method This is the physical quantity and purchase price amount of the two units of measurement, reflecting the import, sale and inventory of goods, a method. The main contents include: 1. "Inventory" of the general ledger and ledger unified by the purchase price. The general ledger reflects the total value of the purchase price of goods in stock; detailed ledger reflects the physical quantity of various commodities and the amount of the purchase price. 2. "Inventory of goods" ledger according to the number of commodities, product name, specifications, level of sub-accounts, according to the commodities received, paid for, stored in columns recorded in the number and amount of quantity requirements of the permanent inventory. 3. According to the needs of business management, the "goods in stock" general ledger and detailed ledger unified by the purchase price. In the "Inventory" general ledger and ledger between, you can set up "Inventory" class account, according to the commodity category sub-accounts, record the amount of goods into, out of, inventory. 4. In the business sector and warehouse set up merchandise accounts, sub-accounting method with the "Inventory" class account. "Inventory of goods" ledger the same, recording the number of goods received, paid, stored, not the amount. 5. According to the different characteristics of the goods, using different methods to regularly calculate and carry forward the cost of goods sold. The advantage of the number of purchase price accounting method is to fully reflect the number of various commodities, sales, inventory and the amount of money, to facilitate control from the number and amount of two aspects. However, because each purchase and sale of goods to fill out vouchers, according to the variety of commodities registered pen by pen ledger, accounting workload is larger, more complicated procedures, generally applicable to larger, larger amount of money, batch size and the number of transactions is not much of a large and medium-sized wholesale enterprises. Second, the number of selling price amount accounting method which is the physical quantity and selling price amount of two units of measurement, reflecting the import, export, inventory of a method of accounting. The main content is basically the same as the number of price accounting method, are set up by commodity varieties ledger, the implementation of the number and amount of double control. The difference between two points: 1. "Inventory" general ledger, class accounts and ledgers are recorded according to the selling price. 2. set up a "commodity price difference" account, record the difference between the selling price and the amount of the purchase price, regular assessment of the difference between the purchase and sale of goods sold, calculate the cost of goods sold and the closing balance. The difference between the selling price and the purchase price is recorded in the "merchandise purchase price difference" account. Due to the use of selling price accounting, whenever the selling price of goods changes, we must inventory inventory of goods, adjust the amount of goods and price difference, accounting workload is larger, therefore, the number of selling price accounting method is generally applicable to the operation of the amount of small, small batch of small wholesale business, as well as retail business of inventory and accounting for valuable commodities. Third, the selling price of the amount of accounting method which is based on the physical responsibility to the selling price of the accounts, control the inventory of goods into, out of, inventory of a method of accounting, its main contents include: 1. Establishment of physical responsibility. According to the requirements of the job responsibility system, according to the varieties of commodities and locations, divided into a number of cabinets, to determine the person in charge of the physical, to assume full responsibility for the operation of its commodities. 2. selling price bookkeeping, the amount of control. Inventory of goods, sales, inventory are recorded according to the sales price, only the amount, not the number of inventory of goods general ledger to reflect the total amount of selling price, detailed ledger according to the person in charge of the physical set up, reflecting the physical person in charge of the sale of goods operated by the selling price of the amount of the general ledger under the control of the person in charge of the physical at any time to reflect the economic responsibility of the person in charge of the goods. 3. set up the "commodity purchase and sale of goods difference 3. Setting up the "merchandise purchase and sales difference" account. As the "inventory" account is reflected in the selling price, while the purchase of goods to pay the purchase price is calculated according to the purchase price; therefore, set up the "commodity price difference" account to reflect the difference between the purchase price and selling price of goods, the correct calculation of the cost of goods sold at the purchase price. 4. Strengthen price management. Commodities accounted for by the selling price, such as changes in the selling price, will directly affect the total amount of inventory, therefore, it is necessary to strengthen the management of prices, clearly marked. 5. Sound inventory system. "Inventory of goods" ledger according to the selling price of accounting, there is no quantity control, only through the inventory to determine the actual number, therefore, must strengthen the inventory of goods, in order to check the inventory of goods accounted for in real terms is equal to the quality of their physical person in charge of the work and economic responsibility. Adopting the selling price amount accounting method can simplify the accounting procedures and reduce the workload, which is the main method of merchandise accounting in retail enterprises. Its shortcomings are due to only the amount, not the number of inventory accounts can not provide quantitative indicators to control the commodity into, sale, inventory, once the error occurred, it is difficult to identify the cause. Fourth, the amount of the purchase price accounting method which is the amount of the purchase price to control the purchase of inventory, sales, inventory of a method of accounting. Its main contents include: 1. General ledger and ledger of inventory goods are always in the price of entry, only the amount of money, do not remember the number of 2. Inventory of goods ledger by commodity categories or cabinet set up for the need to grasp the number of commodities, can be set up to check the book. 3. Usually the sale of goods accounting, only accounting for the sale ...... >>

Question 8: Small and medium-sized commercial enterprise costs include what To distinguish between different accounting systems to deal with, correct, commercial enterprises should be the cost of goods, industrial productive enterprises is the product. Small business accounting system: not included in the cost, directly into the current profit and loss. Small enterprises engaged in the distribution of goods purchased before the arrival of the goods in the warehouse of packaging costs, transportation and miscellaneous expenses, transportation and storage process of insurance, loading and unloading costs, reasonable wear and tear in transit and storage before the selection of the sorting costs and other purchasing costs, do not count the actual cost of goods purchased, should be recognized as operating expenses for the period when incurred. Under the enterprise accounting system: they are not recognized as costs and are directly recognized as profit and loss for the current period. Commodity distribution enterprises purchased goods, in accordance with the purchase price and the tax should be included in the cost of goods in accordance with the provisions of the actual cost, the procurement process of transportation costs, handling costs, insurance, packaging, storage costs and other costs, reasonable losses during transportation, selection and finishing costs before warehousing, etc., are directly recognized as profit or loss for the current period. Under the new accounting standard: recognized as cost. The purchase cost of inventory includes the purchase price, related taxes, transportation, handling, insurance, and other costs attributable to the purchase cost of inventory.

Question 9: What are the general components of the operating costs of a commercial enterprise? The operating costs of a commercial enterprise are generally the purchase price of goods, storage costs, freight costs, and wages of personnel directly related to costs.

Question 10: What does the cost content include According to the accounting system for foreign-invested enterprises, the production costs of manufacturing enterprises are divided into direct costs and indirect costs. Direct costs are mainly direct materials and direct labor; indirect costs are mainly manufacturing costs. Enterprises can also add other cost items according to actual needs. The three main costs of production costs of enterprise products are described.　　(A) direct materials direct materials are able to constitute the product entity or contribute to the formation of the product of all kinds of raw materials and raw materials, auxiliary materials, purchased semi-finished products, spare parts for repairs, packaging materials, fuel, etc. (excluding commissioned processing of raw materials received, spare parts and production of general consumption of materials).　　(ii) Direct labor Direct wages refer to the wages of production workers directly engaged in the manufacture of products, including: basic wages and bonuses of a wage nature, allowances, labor insurance and welfare costs and various subsidies. It does not include the wages of other workers, engineers and technicians and managers who are not directly engaged in product manufacturing, as well as other employees working in the workshop or factory management, or in the sales department.　　(C) manufacturing costs Manufacturing costs refers to the enterprise for the production of products and the provision of services and the occurrence of various indirect costs, including: wages and salary surcharges, depreciation, repair costs, machinery and material consumption, amortization of low-value consumables, labor protection, water and electricity costs, office expenses, travel expenses, seasonal and repair period of stoppage of loss and other costs that can not be directly accounted for in the cost of production of the product expenditure.