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operating expense

См.: операционные затраты.



operating expense

operating expense - (OE)All the money the organization spends in generating "goal units".

Perspective: In the throughput-world paradigm of TOC, operating expenses include items such as salaries, rent, insurance, and other expenses that would be paid even if operations stopped for awhile. OE does not include expenses that vary directly with production or service volume, such as cost of raw material, commissions, etc. These expenses are considered to be totally variable costs, not OE.

Syn.:operational expense.

See:global measures, throughput-world paradigm, totally variable cost.