Tegevuskulud

Tegevuskulud, also known as operating expenses, refer to the ongoing costs associated with the day-to-day functioning of a business or organization. These expenses are essential for maintaining operations but are not directly tied to the production of goods or services. Tegevuskulud typically include items such as salaries and wages, rent, utilities, office supplies, maintenance, and administrative costs.

In financial accounting, tegevuskulud are distinguished from capital expenditures, which are investments in assets that provide benefits over multiple periods. Proper management and control of tegevuskulud are crucial for maintaining profitability and operational efficiency. Businesses regularly monitor these expenses to identify areas where costs can be optimized without compromising the quality of products or services.

The calculation of tegevuskulud is fundamental for preparing financial statements, particularly the income statement, where they are deducted from revenue to determine profit or loss. Understanding the structure and components of tegevuskulud helps organizations in budgeting, forecasting, and strategic planning.

In summary, tegevuskulud encompass the recurring costs essential for the routine operations of a business, playing a vital role in financial management and overall organizational sustainability.