Operating Expense发表评论(0)编辑词条

An operating expense, operating expenditure, operational expense, operational expenditure or OPEX is an on-going cost for running a product, business, or system. Its counterpart, a capital expenditure (CAPEX), is the cost of developing or providing non-consumable parts for the product or system. For example, the purchase of a photocopier is the CAPEX, and the annual paper, toner, power and maintenance cost is the OPEX. For larger systems like businesses, OPEX may also include the cost of workers and facility expenses such as rent and utilities.

In business, an operating expense is a day-to-day expense such as sales and administration, or research & development, as opposed to Production, costs, and pricing. In short, this is the money the business spends in order to turn inventory into throughput. Operating expenses also include depreciation of plants and machinery which are used in the production process.

On an income statement, "operating expenses" is the sum of a business's operating expenses for a period of time, such as a month or year.

In throughput accounting, the cost accounting aspect of Theory of Constraints (TOC), operating expense is the money spent turning inventory into throughput. In TOC, operating expense is limited to costs that vary strictly with the quantity produced, like raw materials and purchased components. Everything else is a fixed cost, including labour unless there is a regular and significant chance that workers will not work a full-time week when they report on its first day.

In a real estate context, operating expenses are costs associated with the operation and maintenance of an income producing property. Operating expenses include

    accounting expenses 
    license fees
    maintenance and repairs, such as snow removal, trash removal, janitorial service, pest control, and lawn care
    advertising
    office expenses
    supplies
    attorney fees and legal fees
    utilities, such as telephone
    insurance
    property management, including a resident manager
    property taxes
    travel and vehicle expenses
Travel expenses are defined as those incurred in the event of travel required for professional purposes.
For this purpose, “travel” is defined as the simultaneous absence from the residence and from the regular place of employment. It is prompted by professional or company purposes and likely does not concern the traveller’s private life, or concerns it only to a small degree. Travel expenses include travel costs and fares, accommodation expenses, and so-called additional expenses for meals. For the self-employed (contractors and freelancers), the expenses constitute business expenses.
leasing commissions
salary and wages
raw materials

营运成本(Operation costs 或者 Operating expenses)，是会计学、成本学上的名词，它内容包括“行政开支”、分行租金、广告支出、利息支出、固定资产的折旧等。它们都不是直接成本，不会因为生意收入的増加而立即増加，也不会因为没有生意收入而免得支出。

其中“行政开支”包括职员薪金、法律顾问费、董事支出、公关顾问费用等。

公式: 毛利 -营运成本 = 纯利
在开源节流方面，由于生意人相信只要减少“营运成本”，便可以増加“纯利”，因此近年银行分行开始减少，转用网上电子银行代替之。