Operatsioonikulude

Operatsioonikulude, often translated as operating expenses or operational costs, refers to the expenditures incurred by a business in its normal course of operations. These costs are distinct from capital expenditures, which are investments in long-term assets. Operating expenses are typically short-term and are consumed within a fiscal year.

Common examples of operating expenses include salaries and wages for employees, rent for office or retail space, utilities such as electricity and water, marketing and advertising costs, raw materials and supplies used in production, and administrative costs like legal fees and accounting services. Depreciation of assets is also often classified as an operating expense.

Understanding and managing operating expenses is crucial for a company's profitability and financial health. These costs directly impact a business's net income. Analyzing operating expenses helps management identify areas for cost reduction, improve efficiency, and make informed decisions about pricing and resource allocation. Different industries will have varying structures and significant components of their operating expenses, depending on their core activities. For instance, a manufacturing company will have substantial costs related to raw materials and factory overhead, while a service-based company will likely have higher personnel and marketing expenses.