Operating costs (business administration)
Operating costs (also Opex , abbreviation for English op erational ex penditure ) is a collective term in business administration for all costs that are caused by maintaining the operational business of a company . In contrast to the operating costs, there are the expenditures for the expenditures for long-term capital goods , the capital expenditures (also Capex , for English cap ital ex penditure ). Opex and Capex together make up the Totex (for English total expenditure ).
The term operating costs suggests that they are costs incurred in running a business. They are part of the calculation of the economic key figure of the operating result , in which they are deducted from the operating performance ( total performance ):
Umsatzerlöse + / - Erhöhung oder Verminderung des Bestands an fertigen und unfertigen Erzeugnissen + andere aktivierte Eigenleistungen + sonstige betriebliche Erträge = Gesamtleistung - Betriebskosten + / - Zinsergebnis + / - Beteiligungsergebnis = Betriebsergebnis
Operating costs include raw materials , consumables and supplies for production purposes ( material costs ), personnel costs , depreciation , space costs and storage costs (for production warehouses ). A distinction can be made between these operating costs
- Costs of operational readiness : These are fixed operating costs ( capacity costs ), for example for staff (if not involved in production ) and the production facilities.
- Variable operating costs : These include raw materials, consumables and supplies. If the work intensity remains unchanged, the (variable) operating costs per working hour are the same.
In the income statement , the operating costs are to be broken down in accordance with (2) HGB in the total cost method into material costs , personnel expenses, depreciation and other operating expenses (Section 275 (2) No. 5-8 HGB), in the cost of sales method (Section 275 ( 2)) . 3 No. 2 HGB) in costs according to cost centers such as development, sales and administration, as well as other costs.
- Jenny Dugmore / Shirley Lacy, A Manager's Guide to Service Management , 2nd edition, BSI Business Information, London 2006, ISBN 0-580-47922-6
- Erich Gutenberg , Betriebswirtschaftslehre , 1966, p. 361