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  2. Operating cost - Wikipedia

    en.wikipedia.org/wiki/Operating_cost

    Examples of overhead costs include: payment of rent on the office space a business occupies; cost of electricity for the office lights; some office personnel wages; Non-overhead costs are incremental such as the cost of raw materials used in the goods a business sells. Operating Cost is calculated by Cost of goods sold + Operating Expenses.

  3. Operating expense - Wikipedia

    en.wikipedia.org/wiki/Operating_expense

    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 the theory of constraints (TOC), operating expense is the money spent turning inventory into throughput. [4]

  4. Total cost of ownership - Wikipedia

    en.wikipedia.org/wiki/Total_cost_of_ownership

    For manufacturing, as TCO is typically compared with doing business overseas, it goes beyond the initial manufacturing cycle time and cost to make parts. TCO includes a variety of cost of doing business items, for example, ship and re-ship, and opportunity costs, while it also considers incentives developed for an alternative approach.

  5. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    COB – Close of Business; COC – Cost of Credit [2] or Cost of Capital [3] COD – Cost of Debt [4] or Cash on Delivery; COE – Center of Excellence or Cost of Equity [5] COGS – Cost of Goods Sold; Corp. – Corporation; COO – Chief Operating Officer; CPA – Certified Public Accountant; CPI – Consumer Price Index

  6. Business plan - Wikipedia

    en.wikipedia.org/wiki/Business_plan

    For example, a business plan for a non-profit might discuss the fit between the business plan and the organization's mission. Banks are quite concerned about defaults, so a business plan for a bank loan will build a convincing case for the organization's ability to repay the loan.

  7. Supply chain optimization - Wikipedia

    en.wikipedia.org/wiki/Supply_chain_optimization

    Typically, supply-chain managers aim to maximize the profitable operation of their manufacturing and distribution supply chain. This could include measures like maximizing gross margin return on inventory invested (balancing the cost of inventory at all points in the supply chain with availability to the customer), minimizing total operating expenses (transportation, inventory and ...

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