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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 ]
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 ]
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 ...
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.
In business, an overhead or overhead expense is an ongoing expense of operating a business. Overheads are the expenditure which cannot be conveniently traced to or identified with any particular revenue unit, unlike operating expenses such as raw material and labor.
For example, a company with numerous fixed assets on its books (e.g. factories, machinery, etc.) would likely have decreased net income due to depreciation; however, as depreciation is a non-cash expense [5] the operating cash flow would provide a more accurate picture of the company's current cash holdings than the artificially low net income.
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The Operational Research Society (OR Society), also known as The OR Society, is an international learned society in the field of operational research.The OR Society is a leading professional body for operational research (OR) practitioners and academics. Based in the United Kingdom, the society promotes the understanding and use of operational ...