1. Operating expenses refer to various expenses incurred by an enterprise in the process of selling goods, including transportation expenses, loading and unloading expenses, packaging expenses, insurance premiums, exhibition expenses, advertising expenses, wages and welfare expenses of employees, expenses similar to wages, operating expenses and other operating expenses of sales organizations (including sales outlets and after-sales service outlets, etc.). ) an enterprise established specifically for selling goods.
The purchase expenses incurred by commodity circulation enterprises in the process of purchasing commodities are also included.
2. Management expenses refer to the management expenses incurred by the enterprise for organizing and managing the production and operation of the enterprise, including the expenses incurred by the board of directors and administrative departments in the operation and management of the enterprise. Or the company funds that should be borne by the enterprise in a unified way (including the salary, repair cost, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc.). ), trade union funds, unemployment insurance premiums, labor insurance premiums, directors' fees, agency fees, consulting fees (including consulting fees), attorney fees, business entertainment fees, property taxes, vehicle and vessel use taxes, land use taxes, stamp duties, technology transfer fees, etc. Employee education expenses, research and development expenses, sewage charges, inventory losses or gains (excluding inventory losses that should be included in non-operating expenses), bad debt reserves and inventory depreciation reserves, etc.
Therefore, the standard to distinguish operating expenses from management expenses lies in the use of expenses: the former is the expenses used in the process of selling goods, and the latter is the expenses used in the process of organizing and managing the production and operation of enterprises.