What are the costs of enterprise management in the management and exploitation of irrigation works in Vietnam ?
What are the costs of enterprise management in the management and exploitation of irrigation works in Vietnam? - Question from Tu Minh (Binh Duong).
What are the costs of enterprise management in the management and exploitation of irrigation works in Vietnam?
Pursuant to Article 19 of the Circular 27/2022/TT-BNNPTN (effective from February 28, 2023) stipulating the structure and content of enterprise management costs in the management and exploitation of irrigation works in Vietnam as follows:
Structure and content of enterprise management expenses
Enterprise administration expenses are determined according to the guidance on the accounting regime applicable to enterprises, the expenditure regime promulgated by competent state agencies and relevant current laws. Some of the main business administration expenses are as follows:
1. Cost of management materials: Reflects the cost of output materials used for business management such as stationery, materials used for repair of fixed assets, tools and instruments.
2. Cost of office supplies: Reflects the cost of office tools and supplies used for management.
3. Taxes, fees and charges: Reflects payable taxes, fees and charges (if any) as prescribed by law.
4. Provision cost (if any): Reflects provisions for doubtful receivables and payables which are included in the production and business expenses of the enterprise.
5. Cost of collection of levies for the use of irrigation products and services from the receivables (if any).
6. Cost of services purchased from outside: Reflects expenses for services purchased from outside for business management, such as: electricity, water, telephone, internet, petrol, periodical medical examination and treatment expenses. for officials, employees, employees and medical expenses according to the prescribed regime, expenses for hiring domestic and foreign experts, rent for fixed assets,...
7. Other cash costs: Reflects other expenses under the general management of the enterprise, in addition to the above-mentioned expenses, such as: Conference expenses, reception of guests, training expenses, staff training expenses, expenses. travel expenses, transportation, inspection, examination and audit expenses; expenses for training, scientific research, and application of new technologies directly related to the provision of irrigation products and services (if any) and other reasonable expenses for enterprise management according to regulations. legislation.
Based on the above provisions, the structure and content of enterprise management costs include: Cost of management materials; Cost of office supplies; Taxes, charges and fees; Provision cost (if any); Cost of collection of levies for the use of irrigation products and services from the receivables (if any); Cost of hired services; Cost of other currency.
What are bases for synthesis and statistics of enterprise management expenses in the management and exploitation of irrigation works in Vietnam?
Pursuant to Clause 1 Article 20 of the Circular 27/2022/TT-BNNPTN (effective from February 28, 2023) stipulating bases for synthesis and statistics of enterprise management expenses in the management and exploitation of irrigation works in Vietnam as follows:
Calculating the norm of business administration expenses
1. Synthesize, make statistics of data, determine the expenses of enterprise management
a) Summarize and make statistics of business administration expenses based on the data of enterprise administration expenses from three to five consecutive years before the time of elaboration of economic-technical norms (statistical data must ensure reliability and legality);
b) Analyze, calculate and convert enterprise management expenses of the years to the year of elaboration of economic - technical norms based on fluctuations in consumer prices and consumer price index to determine average cost.
c) Based on the promulgated standards, policies, regimes and norms, the current price of goods, analyze and calculate the cost level as prescribed.
...
Therefore, summarizing and making statistics of corporate management expenses in the management and exploitation of irrigation works based on the data of enterprise management expenses from three to five consecutive years before the date of building economic - technical norms.
What are principles of formulating and implementing the norms of enterprise management costs in the management and exploitation of irrigation works in Vietnam?
Pursuant to Article 4 of the Circular 27/2022/TT-BNNPTN (effective from February 28, 2023) stipulating principles of formulating and implementing the norms of enterprise management costs in the management and exploitation of irrigation works in Vietnam as follows:
- Economic-technical norms are prescribed in normal conditions for the implementation of management and exploitation of irrigation works; providing irrigation products and services; protect and ensure the safety of irrigation works.
- The economic - technical norms must fully ensure the necessary expenses to complete the management and exploitation of irrigation works according to national standards, technical regulations, technical regulations and procedures. technologies announced and promulgated by competent state agencies. Economic - technical norms are built on the basis of practical management and exploitation of irrigation works, maintaining the normal working of machinery, equipment, irrigation works and safety of works; guarantee advanced averaging, stability in given time.
- When there is a change in technology, legal regulations or no longer suitable with practical requirements, the economic - technical norms must be adjusted or newly built.
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