Various costs incurred in the production and operation of the enterprise
This entry is missing Overview , add relevant content to make the entry more complete, and it can also be upgraded quickly. Hurry up edit Come on! Expense classification refers to various expenses incurred in the production and operation process of an enterprise. In order to understand the nature and purpose of expenses from multiple perspectives, so as to correctly recognize and measure expenses, it is necessary to classify expenses. According to the economic content (or nature), expenses can generally be divided into the following categories: (1) Purchased materials refer to all raw materials and main materials purchased from outside, semi-finished products, auxiliary materials, packaging materials, repair spare parts and low value consumables consumed by enterprises for production; (2) Purchased fuels refer to all kinds of fuels purchased from outside that are consumed by enterprises for production; (3) Purchased power refers to all kinds of power purchased from outside by enterprises for production. [1]
- Chinese name
- Expense classification
- Definition
- Various costs incurred in the production and operation of the enterprise
primary coverage
(4) Wages refer to the wages of employees that should be included in the production expenses of the enterprise. (5) Extracted Employee welfare fund ； (6) Depreciation expense; (7) Interest expenses (8) taxes refer to various taxes that should be included in the production expenses of the enterprise; (9) Other expenses refer to expenses that are not more stringent than the above elements. Expenses are classified according to economic content, which can reflect what expenses have been incurred by the enterprise in a certain period, and how much the amount is. It is used to analyze the proportion of various expenses in all expenses of the enterprise in each period, and to assess the implementation of the expense plan Industrial net output value And national income provide important data. 
