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制造费用需要设置二级科目吗 -法律知识
释义
法律分析:
制造费用的二级科目包括:生产工人工资和福利费,折旧费,修理费,办公费,水电费,机物料消耗,劳动保护费,租赁费,保险费,排污费以及其他制造费用。工厂用于发电机物耗的柴油如果是用于生产的计入该科目的机物料消耗。
法律依据:
《中华人民共和国药品管理法》 第三条 药品管理应当以人民健康为中心,坚持风险管理、全程管控、社会共治的原则,建立科学、严格的监督管理制度,全面提升药品质量,保障药品的安全、有效、可及。
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更新时间:2026/2/21 14:49:20