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An operating expense (opex) [a] is an ongoing cost for running a product, business, or system. [1] Its counterpart, a capital expenditure (capex), is the cost of developing or providing non-consumable parts for the product or system.
Operating costs or operational costs, are the expenses which are related to the operation of a business, or to the operation of a device, component, piece of equipment or facility. They are the cost of resources used by an organization just to maintain its existence.
An operational data store (ODS) is used for operational reporting and as a source of data for the enterprise data warehouse (EDW). It is a complementary element to an EDW in a decision support environment, and is used for operational reporting, controls, and decision making, as opposed to the EDW, which is used for tactical and strategic decision support.
The operating budget contains the revenue and expenditure generated from the daily business functions of the company. [1] [2] It concentrates on the operating expenditures — the cost of goods sold, the cost of direct labour and direct materials that are tied to production; as well as the overhead and administration costs tied directly to manufacturing the goods and providing services.
While measuring operational efficiency is beneficial, it comes with challenges: Data Overload: Organizations must sift through vast amounts of data, requiring robust data management systems. Change Management: Implementing new processes and technologies can meet with resistance from employees.
The European Journal of Operational Research (EJOR) is a peer-reviewed academic journal in operations research. It was founded in 1977 [ 1 ] by the Association of European Operational Research Societies , [ 2 ] and is published by Elsevier , with Roman Słowiński as its Co-ordinating Editor. [ 3 ]
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In financial accounting, free cash flow (FCF) or free cash flow to firm (FCFF) is the amount by which a business's operating cash flow exceeds its working capital needs and expenditures on fixed assets (known as capital expenditures). [1]