What Are Operating Expenses?

Operating expenses (also referred to as operating expenses, operating expenses). Product operating expenses refer to expenses incurred in the process of selling products, making semi-finished products, and providing labor services. They are expenses that are closely related to the company's sales revenue. ;

Product operating expenses

Product operating expenses refer to expenses incurred in the process of selling products, making semi-finished products, and providing labor services, and are expenses that are closely related to the sales income of the enterprise.

In the new accounting standards in 2006, the "operating expenses" account has been changed to "selling expenses".

(1) Fixed fee

1. Operating Expenses-Wages: Salaries and bonuses of employees in the marketing department of the company, including the salaries of the sales department and after-sale service department, and sales outlets and after-sales personnel in the field, including overtime, on-duty wages, and other temporary wages for sales services;

2. Operating Expenses-Staff Welfare Expenses: Sales department welfare expenses, medical examination expenses, all medical expenses, employee benefits issued on holidays, etc. All expenses related to employee welfare; when it occurs, the voucher is directly included, including the accrued benefits;

6. Operating Expenses-Advertising Expenses: Expenses incurred for publicity and promotion of products, including membership fees and other service costs incurred in various exhibitions;

7. Business Expenses-Travel Expenses: Travel expenses incurred by all domestic and foreign sales personnel for sales and collections;

8. Operating expenses-service fees, sample fees: issuing service fees for promotional products;

9. Operating Expenses-Other: Expenses incurred for sales that are not listed above, such as reasonable losses during transportation;

10. Operating Expenses-Depreciation Expense: The monthly depreciation of fixed assets used by the sales department.

(2) Variable costs

3. Operating Expenses-Transportation Expenses: Domestic and international freight charges for product sales incurred through various channels will be directly charged by ticket when incurred;

4. Operating expensesMiscellaneous expenses: labor expenses such as loading and unloading expenses, labor expenses, and finishing expenses for sales of products;

5. Operating ExpensesInsurance

Operating expenses are the subjects used to calculate sales expenses when the enterprise implements the old industry accounting system, and operating expenses are the subjects used to calculate sales expenses when the enterprise implements the new unified accounting system. Enterprises differentiate according to the actual accounting system used, and they can only choose one of them.