สำมะโนธุรกิจและอุตสาหกรรม พ.ศ. 2565 อุตสาหกรรมการผลิต: ภาคเหนือ

95 Appendix C : Glossary 11 . Cost of contract and commission work Refer to the total amount paid to other establishments for their work done or services rendered . Generally, materials are supplies by the customers . 12 . Fees paid for the leased employees Refer to an approximation to the compensation of employees, the fees paid by the establishment to the employment agencies in lieu of their service should be collected . 13 . Value of stocks refers to the values of stocks of goods, all materials, parts and components, owned by the establishments, regardless of where they were kept . Value of stocks at the beginning of the year refer to the value of goods, all materials, parts and components, as of January 1 , 2021. Value of stocks at the end of the year refer to the value of goods, all materials, parts and components, as of December 31 , 2021. 14 . Change in value of stocks Refer to the difference between the value of stocks at the end of the year 2021 , and at the beginning of the year 2021 , ( Value at the end - Value at the beginning of the year ) 15 . Other operating expenses Refer to other expenses paid for operating the business . It includes amounts paid for rent on land, rent on building, depreciation of all fixed assets,