By ALICIA TUOVILA

Reviewed by SOMER ANDERSON

Fact checked by MICHAEL LOGAN

编写人：ALICIA TUOVILA

审核人：SOMER ANDERSON

事实核查人：MICHAEL LOGAN

What Are Administrative Expenses?

什么是管理费用？

Administrative expenses are expenses an organization incurs that are not directly tied to a specific core function such as manufacturing, production, or sales. These overhead expenses are related to the organization as a whole, as opposed to individual departments or business units.

管理费用是某一组织发生的与制造、生产或销售等特定核心职能无直接关系的费用。这些管理费用与整个组织有关，并非与各个部门或业务部门有关。

KEY TAKEAWAYS

关键要点

·Administrative expenses are costs incurred to support the functioning of a business, but which are not directly related to the production of a specific product or service.

管理费用是为支持企业运作而发生的成本，与特定产品的生产或服务的提供无直接关系。

·Some level of administrative expenses will always be incurred as a necessary part of operations.

总是会发生一定程度的管理费用，这是企业运营必不可少的一部分。

·Administrative expenses are often among the first identified for budget cuts, because they do not directly impact a company's main business functions.

由于管理费用不会对公司主要业务职能产生直接影响，通常会最先确定削减相关预算。

·Management may allocate administrative expenses to its business units based on a percentage of revenue, expenses, or other measures.

管理层可以根据收入、费用或其他衡量标准的百分比将管理费用分摊到相关业务部门。

Understanding Administrative Expenses

了解管理费用

Administrative expenses may include salaries of senior management and the costs associated with general services or supplies; for example, legal, accounting, clerical work, and information technology. These costs tend not to be directly related to the production of goods or services of a business and are usually excluded from gross margins.

管理费用可能包括高级管理人员的工资以及与一般服务或用品相关的成本；比如，法律、会计、文书工作和信息技术。这些成本往往与企业商品的生产或服务的提供无直接关系，通常不计入毛利率。

Companies incur administrative expenses in order to perform basic operations (e.g., administer payroll or healthcare benefits), increase oversight and efficiency, and/or comply with laws and regulations. On the income statement, administrative expenses appear below cost of goods sold (COGS) and may be shown as an aggregate with other expenses such as general or selling expenses.

公司发生管理费用是为了维持基本运营（比如，管理工资或医疗保健福利）、增加监管和提高效率以及/或者遵守法律法规。在利润表中，管理费用位于销货成本的下方，可能会与一般费用或销售费用等其他费用合计显示。

Some administrative expenses are fixed in nature, as they are incurred as part of the foundation of business operations. These expenses would exist regardless of the level of production or sales that occur. Other administrative expenses are semi-variable. For example, a business will always use some minimum level of electricity to keep the lights on. Beyond that point, it can take measures to reduce its electric bill.

某些管理费用是作为企业运营基础的一部分而产生，本质上属于固定费用。无论生产水平或销售水平如何变化，这些费用都会存在。其他管理费用属于半可变费用。比如，企业总是尽量减少电灯的耗电量。此外，还可以采取其他措施减少电费。

Because a business can eliminate administrative expenses without a direct impact on the product it sells or produces, these costs are typically first in line for budget cuts. Management is strongly motivated to maintain low administrative expenses relative to other costs, as this allows a business to utilize leverage more effectively. The sales-to-administrative expense ratio helps companies to measure how much sales revenue is being portioned to covering administrative costs.

由于企业可以在不直接影响其销售或生产的产品的情况下省下管理费用，通常会最先削减相关预算。相对于其他成本，管理层非常希望维持较低的管理费用，以便更有效地利用杠杆。通过销售费用与管理费用比率，公司可以得知有多少销售收入用于支付管理成本。

Companies can deduct from their tax returns administrative expenses that are reasonable, ordinary, and necessary for business operations. These expenses must be incurred during the usual course of business and deducted in the year they are incurred.

公司可以从纳税申报表中扣除对于企业运营而言属合理、正常且必要的管理费用。这些费用必须在正常业务过程中发生，并在费用发生当年进行扣除。

Other Types of Administrative Expenses

其他类型的管理费用

Wages and benefits to certain employees, such as accounting and IT staff, are considered administrative expenses. All executive compensation and benefits are considered an administrative expense. Building leases, insurance, subscriptions, utilities, and office supplies may be classified as a general expense or administrative expense.

某些员工（比如，会计和IT人员）的工资和福利被视为管理费用。所有高管薪酬和福利被视为管理费用。房屋租赁、保险、订阅、公用事业和办公用品可归类为一般费用或管理费用。

Depending on the asset being depreciated, depreciation expenses may be classified as a general, administrative, or selling (marketing) expense. Organizations may choose to include consulting and legal fees as an administrative expense as well. However, research and development (R&D) costs are not considered administrative expenses.

就折旧的资产而言，折旧费用可归类为一般费用、管理费用或销售（营销）费用。组织也可以选择将咨询费用和法律费用归为管理费用。但是，研发成本不被视为管理费用。

To get the full picture of the costs associated with running certain business units, a company may allocate out administrative expenses to each of its departments based on a percentage of revenue, expenses, square footage, or other measures. Internally, this allows management to make decisions about expanding or reducing individual business units.

为了全面了解与某些业务部门相关的成本，公司可根据收入、费用、面积或其他衡量标准的百分比将管理费用分摊到各个部门。为此，在公司内部，管理层能够决定对各个业务部门是采取扩编还是缩编。

Example of Administrative Expenses

管理费用示例

For example, if XYZ Company spends $4,000 monthly on electricity and records this as an administrative expense, it might allocate the cost according to the square footage each individual department occupies. Assume:

比如，如果XYZ公司每月电费为4,000美元，并将电费记为管理费用，则其可能会根据各个部门占用的面积分摊成本。假设：

·The production facility is 2,000 square feet

生产工厂面积为2,000平方英尺

·The manufacturing facility is 1,500 square feet

制造工厂面积为1,500平方英尺

·The accounting office is 750 square feet

会计部门面积为750平方英尺

·The sales office is 750 square feet

销售部门面积为750平方英尺

The company occupies 5,000 square feet. The electric bill could be allocated as follows:

公司整体面积为5,000平方英尺。电费分摊方式如下所示：

·Production: $1,600 or (2,000 / 5,000) x $4,000

生产工厂：1,600美元或(2,000 / 5,000) x 4,000美元

·Manufacturing: $1,200 or (1,500 / 5,000) x $4,000

制造工厂：1,200美元或(1,500 / 5,000) x 4,000美元

·Accounting: $600 or (750 / 5,000) x $4,000

会计部门：600美元或(750 / 5,000) x 4,000美元

·Sales: $600 or (750 / 5,000) x $4,000

销售部门：600美元或(750 / 5,000) x 4,000美元