Management expenses refer to all kinds of expenses incurred by an enterprise for organizing and managing its production and operation, including the start-up expenses incurred by the enterprise during the preparation period, and the company expenses incurred by the board of directors and administrative departments in the operation and management of the enterprise (including employees' salaries, material consumption, amortization of low-value consumables, office expenses and travel expenses, etc.). ), trade union funds, directors' membership fees (including allowances for board members, conference fees, travel expenses, etc.). ) borne by the administrative department, as well as the cost of hiring an intermediary. Follow-up expenses such as fixed assets repair expenses incurred by production workshops (departments) and administrative departments of enterprises are also accounted as management expenses.