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Chi phí lưu thông hàng hoá, dịch vụ
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Chi phí lưu thông hàng hoá, dịch vụ

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Chi phí lưu thông hàng hoá, dịch vụ, chi phí quản lý doanh nghiệp được tính toán như thế nào?

 Theo quy đinh tại Điều 25 Nghị định số 116, chi phí lưu thông hàng hóa, cung ứng dịch vụ bao gồm các chi phí phát sinh trong quá trình tiêu thụ hàng hoá, cung ứng dịch vụ sau đây:
- Tiền lương;
- Các khoản phụ cấp phải trả cho nhân viên bán hàng;
- Hoa hồng đại lý, hoa hồng môi giới;
- Tiếp thị;
- Đóng gói;
- Bao bì;
- Vận chuyển;
- Bảo quản;
- Khấu hao tài sản cố định;
- Vật liệu;
- Dụng cụ, đồ dùng;
- Bốc dỡ hàng hóa;
- Dịch vụ mua ngoài;
- Chi bảo hiểm xã hội, bảo hiểm y tế và kinh phí công đoàn cho nhân viên bán hàng theo quy định của pháp luật;
- Chi lãi vay vốn kinh doanh;
- Chi phí quản lý doanh nghiệp được phân bổ cho việc lưu thông hàng hóa,
dịch vụ;
- Chi phí bảo hành sản phẩm;
- Chi phí quảng cáo;
- Các chi phí bằng tiền khác theo quy định của pháp luật.

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