Operatsioonikuludeks

Operatsioonikuludeks, often translated as operating expenses or operational costs, refers to the ongoing costs incurred by a business in its normal course of operations. These expenses are essential for a company to generate revenue and sustain its business activities. They are distinct from capital expenditures, which are investments in long-term assets.

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 material procurement for manufacturing, and administrative expenses like office supplies and legal fees. The specific nature of operating expenses can vary significantly depending on the industry and the business model.

Understanding and managing operating expenses is crucial for profitability. Businesses aim to optimize these costs to improve their efficiency and financial performance. Analyzing operating expenses helps in budgeting, forecasting, and identifying areas where cost reductions might be possible without negatively impacting the quality of goods or services or the overall operational capacity. Financial statements, particularly the income statement, detail these expenses to provide a clear picture of a company's cost structure and profitability.