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咨询成本对咨询机构来说,是指要完成一次咨询任务的费用支出,一般包括工资费用、行政管理费用和咨询直接发生的现金开支三部分。 1.工资费用.咨询人员的工资费用由其基本工资、附加福利费及各种津贴构成。其中附加福利费包括健康保险费、人寿保险费、退休金等,约占基本工资的10～15％。 2.行政管理费。这类费用是指不能直接作为咨询业务支出的一般管理费用,主要包括一般工作人员的工资及附加福利费和管理一个咨询机构所必需的费用,
Consulting costs for consulting agencies, refers to the cost of completing an advisory mission expenses, usually including wage costs, administrative expenses and consulting direct cash expenditures in three parts. 1. Wages and Fees Consultants’ wages and salaries consist of their basic salary, fringe benefits and various allowances. Including fringe benefits include health insurance premiums, life insurance, pensions, etc., accounting for about 10 to 15% of the basic salary. 2. Administration fees. Such costs are general administrative expenses that can not be directly used for consulting operations, mainly including the salaries and fringe benefits of general staff and the necessary costs of administering an advisory body,