What subjects do factories accept people to move things?

The handling fee for the factory to ask people to move things is included in the cost category.

The handling fee for the factory to ask people to move things must have a formal invoice before it can be recorded, and it should be accounted according to the specific hair and living departments:

1. The handling fee incurred by the business department is included in the subject of "sales expenses-handling fee".

2 management fees included in the "management fees-fees" subjects.

3. The handling fee incurred in the production workshop is included in the subject of "manufacturing cost-handling fee".

Indirect costs incurred by enterprises for producing products and providing services. Enterprises should choose the distribution method of manufacturing expenses reasonably according to the nature of manufacturing expenses.

Manufacturing expenses include all other production expenses except direct materials and direct wages, mainly including all expenses incurred by each production unit (workshop, branch factory) of the enterprise for organizing and managing production, as well as the use fees and maintenance fees of fixed assets incurred by each production unit.

Specifically, there are the following items: the salary of managers in each production unit, employee welfare expenses, housing construction expenses, labor protection expenses, shutdown losses during seasonal production repair, and so on.

Extended data:

Accounting subjects are categories that classify and calculate the specific contents of accounting elements. The specific contents of accounting objects are different, and the management requirements are also different.

In order to comprehensively, systematically and classifiedly inspect and supervise the occurrence of various economic businesses, as well as the increase and decrease of various assets, liabilities, owners' equity and various gains and losses caused by them, it is necessary to set up accounting subjects according to various accounting objects.

The account is the name of the account. When designing accounting subjects, we should clearly grasp the basic attributes of accounts and scientifically classify them according to economic content and use structure, so that accounting subjects depend on both the specific contents of accounting objects and the needs of enterprise management.

Therefore, we must follow the principles of accounting design, conform to the characteristics of accounting objects and the needs of enterprise management, and adapt to the special methods of accounting. In this way, the accounting subjects are determined systematically, and the chart of accounts and its arrangement and number are listed, which is convenient for accountants to apply in practical work.

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