What are the operating costs?

Question 1: What are the operating costs of the company? The cost of enterprise products not only affects the national accumulation, but also is closely related to the interests of enterprises themselves and employees. In the further adjustment of the national economy, improving cost management has attracted more and more attention.

First, the basic theory of cost management

(A) the object of cost management

The object of cost management is all capital expenditure related to the business process of the enterprise. It includes not only the historical cost of financial accounting, but also the present and future costs needed for internal operation and management; It includes not only the capital consumption within the enterprise's internal value chain, but also the capital consumption of customers and suppliers who participate in the integration of industry value chain.

The object of cost management is ultimately the outflow of funds. But specific to the cost management system of each enterprise, the object of cost management is still different. The traditional cost management of simple processing small enterprises is limited to simple cost calculation, and its cost management object is also limited to the internal capital consumption of enterprises. However, in order to win the competition, large enterprises with fierce competition must pay attention to their competitors and all potential stakeholders, so their cost management objects have broken through the boundaries of enterprises, and all capital consumption related to the business process of enterprises belongs to the scope of cost management.

(B) the goal of cost management

The basic goal of cost management is to provide information and participate in management, but it can be divided into two aspects at different levels: overall goal and specific goal:

1. The overall goal of cost management is to serve the overall business objectives of the enterprise, including providing all kinds of cost information needed by relevant stakeholders inside and outside the enterprise for decision-making, and controlling the cost level through various economic, technical and organizational means. In different economic environment, the overall goal of enterprise cost management system is different, while in competitive economic environment, the overall goal of cost management system mainly depends on competitive strategy. Under the guidance of the cost leadership strategy, the overall goal of the cost management system is to pursue the absolute reduction of the cost level, while under the guidance of the differentiation strategy, the overall goal of the cost management system is to manage the whole life cycle cost of products and realize the continuous reduction of costs on the premise of ensuring the differentiation of products and services.

2. The specific objectives of cost management can be divided into: the objectives of cost calculation and cost control.

The goal of cost calculation is to provide cost information for all information users. Include cost information provided by external and internal user. External information users need information mainly about asset value and profit and loss, so the goal of cost calculation is to determine profit and loss and inventory value, that is, to calculate financial cost according to the provisions of cost accounting system to meet the needs of preparing balance sheets. In addition to understanding assets and profits and losses, internal information users mainly use cost information for business management, so the goal of cost calculation is to improve people's cost awareness by providing cost information to managers, evaluate managers' performance through cost difference analysis, and promote managers to take improvement measures; Providing management cost information through break-even analysis effectively meets the demand of modern enterprise decision-making for cost information.

The goal of cost control is to reduce the cost level. In the course of historical development, the goal of cost control has gone through several stages, such as reducing cost by improving work efficiency and reducing waste, reducing cost by improving cost-benefit ratio, and reducing cost by maintaining competitive advantage. Today, in the competitive economic environment, the cost target varies with the competitive strategy. The goal of cost control in the cost leadership strategy is to reduce the internal cost of the enterprise to the maximum extent under the premise of ensuring certain product quality and service, which is manifested in the control of production cost and operating expenses. On the other hand, the cost control goal of differentiated strategic enterprises is to reduce the product life cycle cost and realize continuous cost saving under the premise of ensuring the realization of differentiated strategy, which is manifested in the control of costs occurring in different stages of product life cycle, such as R&D cost, supplier parts cost and consumption cost.

(C) cost management links

Cost management includes cost planning, cost calculation, cost control and performance evaluation.

Cost planning is formulated according to the competitive strategy and economic environment of enterprises, and it is also a cost management plan, which provides ideas and overall requirements for specific cost management. Cost calculation is the information base of cost management system. Cost control is a series of activities that use the information provided by cost calculation to reduce or increase costs through economic, technical and organizational means. Performance evaluation is an evaluation of the effect of cost control, aiming at improving the original cost control activities, encouraging and restraining the cost behavior of employees and groups. ......& gt& gt

Question 2: What are the operating costs?

Also called operating cost, operating cost. Refers to the cost of selling goods or providing services. Operating costs should match the income from selling goods or providing services. Operating costs are directly related to operating income, and various direct costs of ownership term and ownership object have been determined. Operating costs mainly include main business costs and other business costs.

management cost

The operating costs of goods and services are composed of production and operation costs. The composition of product production cost (also called manufacturing cost) of industrial enterprises mainly includes:

1. Direct materials

Direct materials include raw materials, auxiliary materials, spare parts, outsourced semi-finished products, fuel, power, packaging and other direct materials actually consumed in the production and operation of enterprises.

2. Direct salary

Direct wages include wages, bonuses, allowances and subsidies for personnel directly engaged in product production in enterprises.

3. Other direct expenditures

Other direct expenses include employee welfare expenses of personnel directly engaged in product production.

4. Manufacturing cost

Enterprises can make appropriate adjustments to the cost structure according to their own needs.

2 accounting

Account settings

Main business cost

"Main business cost" is used to calculate the actual cost incurred by an enterprise due to its daily activities such as selling goods, providing services or transferring the right to use assets. Under the subject of "main business cost", a subsidiary ledger should be set up according to the main business type for detailed accounting. At the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there should be no balance in this account after the transfer.

Other operating expenses

"Other business expenses" is used to calculate the expenses incurred by an enterprise in other sales or other businesses except the main business cost, including the related costs and expenses incurred in selling materials and providing labor services, as well as related taxes and surcharges. Under the subject of "other business expenses", detailed accounts should be set up according to other business types such as "material sales", "purchasing and selling" and "packaging and leasing" for detailed accounting. At the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there should be no balance in this account after the transfer.

Question 3: Operating cost refers to the total cost after deducting any expenses. Operating cost refers to the total cost.

Deduction: (amortization expense and depreciation expense),

After the full cost.

Question 4: What investment project's operating cost is not included in the total cost? The operating cost of an investment project should not include the depreciation of fixed assets, amortization of intangible assets and financial expenses during the operating period.

Question 5: What are the "operating income" and "operating cost" in the income statement? 1. Operating income refers to the total inflow of economic benefits formed in the daily business process of an enterprise, such as selling goods, providing labor services and transferring the right to use assets. Divided into main business income and other business income.

1. Operating income includes main business income and other business income. Main business income refers to the income generated by the regular and main business of an enterprise. Such as the sales of products and semi-finished products and the income from providing industrial services; Income from commodity sales by commodity circulation enterprises; Ticket income, tourist income, operating income and catering income of tourism service industry. The main business income accounts for a large proportion of enterprise income, which has a decisive impact on the economic benefits of enterprises.

2. Other business income refers to other business income except the above-mentioned main business income. Including material sales, outsourcing goods sales, waste materials sales, waste products sales, income from providing labor services, real estate development income, consulting income, guarantee income and other business income. Other business income accounts for a small proportion of enterprise income.

Two, operating costs, also known as operating costs, refers to the cost of selling goods or providing services. Operating costs mainly include main business costs and other business costs.

1, the main business cost is the cost of regular activities such as selling goods and providing services. Enterprises generally transfer the cost of selling goods and providing services to the main business cost when confirming the main business income such as selling goods and providing services, or at the end of the month.

2. Other business costs are expenses incurred by other business activities other than the main business activities confirmed by the enterprise. Other business costs include the cost of selling materials, depreciation of leased fixed assets, amortization of leased intangible assets, cost or amortization of leased packaging materials, etc.

Question 6: What is the operating cost in the new income statement? Operating costs are directly related to operating income, and various direct costs of ownership term and ownership object have been determined. Operating costs mainly include main business costs and other business costs.

The operating costs of selling products, commodities and providing services are composed of production and operating costs. The composition of product production cost (also called manufacturing cost) of industrial enterprises mainly includes:

1. Direct materials

Direct materials include raw materials, auxiliary materials, spare parts, outsourced semi-finished products, fuel, power, packaging and other direct materials actually consumed in the production and operation of enterprises.

2. Direct salary

Direct wages include wages, bonuses, allowances and subsidies for personnel directly engaged in product production in enterprises. 3. Other direct expenditures

Other direct expenses include employee welfare expenses of personnel directly engaged in product production.

4. Manufacturing cost

Enterprises can make appropriate adjustments to the cost structure according to their own needs.

Question 7: Why don't operating costs include depreciation? Operating cost is a specific concept used in project evaluation, and it is the main cash outflow during the project operation period.

Since investments (including fixed assets, intangible assets and deferred assets) are included in cash outflows as one-time expenditures during the project calculation period, depreciation and amortization may not be included in order to avoid double counting.

Question 8: Generally speaking, what is the operating cost of a company? Production enterprise: production cost, manufacturing cost, management cost and financial cost.

Trade industry: product sales expenses/operating expenses (business waiting expenses, travel expenses), management expenses and financial expenses.

Question 9: What are the main business costs? The main business cost is the product cost of the product sold by the enterprise, and the sales expenses, management expenses and financial expenses belong to the period expenses.

The main business cost is transferred from the finished product at the time of sales.

Debit: main business cost

Credit: finished goods

Finished products are transferred from production costs.

Borrow: finished products

Credit: production cost

The production cost consists of materials, labor and expenses.

Borrow: production cost

Borrowing: raw materials, wages payable, manufacturing expenses.

Therefore, the main business costs include product materials, workers' wages and manufacturing expenses (equipment depreciation, utilities and auxiliary materials).

Question 10: What are the operating income and operating costs in the income statement? Operating income includes main business income and other business income; Operating costs include main business costs and other business costs.