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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. Overhead (business) - Wikipedia

    en.wikipedia.org/wiki/Overhead_(business)

    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.

  5. Operations management - Wikipedia

    en.wikipedia.org/wiki/Operations_management

    Operations management covers sectors like banking systems, hospitals, companies, working with suppliers, customers, and using technology. Operations is one of the major functions in an organization along with supply chains, marketing, finance and human resources. The operations function requires management of both the strategic and day-to-day ...

  6. Cost of operation - Wikipedia

    en.wikipedia.org/wiki/Cost_of_operation

    The cost of operation refers to the total expenses incurred in running a company or a specific business activity in its normal operations. [1] It includes both fixed costs , such as rent, salaries, and insurance, and variable costs , such as raw materials, utilities, and production expenses.

  7. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    Cost accounting has long been used to help managers understand the costs of running a business. Modern cost accounting originated during the Industrial Revolution when the complexities of running large scale businesses led to the development of systems for recording and tracking costs to help business owners and managers make decisions. Various ...

  8. Operational costs - Wikipedia

    en.wikipedia.org/?title=Operational_costs&...

    Pages for logged out editors learn more. Contributions; Talk; Operational costs

  9. Factory overhead - Wikipedia

    en.wikipedia.org/wiki/Factory_overhead

    Factory overhead, also called manufacturing overhead, manufacturing overhead costs (MOH cost), work overhead, or factory burden in American English, is the total cost involved in operating all production facilities of a manufacturing business that cannot be traced directly to a product. [1] It generally applies to indirect labor and indirect cost.