Operatsioonitegevused

Operatsioonitegevused, often translated as operational activities, refers to the core business functions of an organization that are essential for generating revenue. These activities directly contribute to the production, sale, and delivery of goods or services. In contrast to investing activities, which involve the purchase and sale of long-term assets, and financing activities, which relate to debt and equity, operational activities focus on the day-to-day running of the business.

The primary components of operational activities include cash received from customers for goods and services, and cash paid to suppliers for inventory, as well as cash paid to employees for salaries and wages. Other significant cash outflows related to operations include payments for operating expenses such as rent, utilities, and marketing. Understanding operational activities is crucial for assessing a company's profitability and its ability to sustain its core business. Financial statements, particularly the statement of cash flows, provide detailed information about these activities, enabling stakeholders to evaluate a company's performance and financial health. Analyzing trends in operational cash flows can offer insights into the efficiency and effectiveness of a company's business model.