Management expenses refer to the expenses incurred by the administrative department of an enterprise to provide various supporting services for the management and organization of production and operation, including the salary and welfare expenses of managers, the first-class depreciation expenses of the company, repair expenses, technology transfer expenses, amortization expenses of intangible assets and deferred assets and other management expenses (office expenses, travel expenses, labor insurance expenses, land use tax, etc.). ).

Management fee is a kind of period fee, which mainly refers to all kinds of expenses incurred by the administrative department of an enterprise to provide various auxiliary services for organizing and managing production and business activities. Specific items include: headquarters (company) funds (including headquarters managers' salaries, employee welfare expenses, travel expenses, office expenses, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables, etc.). ), research and development expenses (technical development expenses), labor protection expenses, business entertainment expenses, trade union expenses, employee education expenses, shareholders' meeting and directors' membership fees, amortization of start-up expenses, etc. Compensation for land losses), bad debt losses, stamp duty and other taxes, fire protection fees, greening fees, sewage charges, foreign affairs fees and legal, financial, data processing and accounting services (consulting fees, attorney fees, agency fees, registered trademark fees, etc.). ).