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Operating costs are the expenses which are related to the operation of a business, or to the operation of a device, component, piece of equipment or facility. They are the cost of resources used by an organization just to maintain its existence. 〔http://www.operatingcosts.com == Business operating costs == For a commercial enterprise, operating costs fall into two broad categories: * fixed costs, which are the same whether the operation is closed or running at 100% capacity. Fixed Costs include items such as the rent of the building. These generally have to be paid regardless of what state the business is in. * variable costs, which may increase depending on whether more production is done, and how it is done (producing 100 items of product might require 10 days of normal time or take 7 days if overtime is used. It may be more or less expensive to use overtime production depending on whether faster production means the product can be more profitable). Variable Costs include indirect overhead costs such as Cell Phone Services, Computer Supplies, Credit Card Processing, Electrical use, Express Mail, Janitorial Supplies, MRO, Office Products, Payroll Services,Telecom, Uniforms, Utilities, or Waste Disposal etc. == Business overhead costs == Overhead costs for a business are the cost of resources used by an organization just to maintain its existence. Overhead costs are usually measured in monetary terms, but non-monetary overhead is possible in the form of time required to accomplish tasks. 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 costs, 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. Operating Expenses consist of : * Administrative and office expenses like rent, salaries, to staff, insurance, directors fees etc. * Selling and distribution expenses like advertisement, salaries of salesmen. It includes all operating cost such as salary, rent, stationery, furniture etc. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Operating cost」の詳細全文を読む スポンサード リンク
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