出典(authority):フリー百科事典『ウィキペディア（Wikipedia）』「2012/09/27 18:40:26」(JST)
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| Accountancy |
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| Key concepts |
| Accountant · Accounting period · Accrual · Bookkeeping · Cash and accrual basis · Cash flow forecasting · Chart of accounts · Convergence · Journal · Special journals · Constant item purchasing power accounting · Cost of goods sold · Credit terms · Debits and credits · Double-entry system · Mark-to-market accounting · FIFO and LIFO · GAAP / IFRS · Management Accounting Principles · General ledger · Goodwill · Historical cost · Matching principle · Revenue recognition · Trial balance |
| Fields of accounting |
| Cost · Financial · Forensic · Fund · Management · Tax (U.S.) |
| Financial statements |
| Balance Sheet · Cash flow statement · Income statement · Statement of retained earnings · Notes · Management discussion and analysis · XBRL |
| Auditing |
| Auditor's report · Control self-assessment · Financial audit · GAAS / ISA · Internal audit · Sarbanes–Oxley Act |
| Accounting qualifications |
| CIA · CA · CPA · CCA · CGA · CMA · CAT · CIIA · IIA · CTP |
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An operating expense, operating expenditure, operational expense, operational expenditure or OPEX is an ongoing cost for running a product, business, or system.[1] Its counterpart, a capital expenditure (CAPEX), is the cost of developing or providing non-consumable parts for the product or system. For example, the purchase of a photocopier involves CAPEX, and the annual paper, toner, power and maintenance costs represents OPEX.[2] For larger systems like businesses, OPEX may also include the cost of workers and facility expenses such as rent and utilities.
In business, an operating expense is a day-to-day expense such as sales and administration, or research & development, as opposed to production, costs, and pricing. In short, this is the money the business spends in order to turn inventory into throughput.
On an income statement, "operating expenses" is the sum of a business's operating expenses for a period of time, such as a month or year.
In throughput accounting, the cost accounting aspect of the theory of constraints (TOC), operating expense is the money spent turning inventory into throughput.[3] In TOC, operating expense is limited to costs that vary strictly with the quantity produced, like raw materials and purchased components. Everything else is a fixed cost, including labour (unless there is a regular and significant chance that workers will not work a full-time week when they report on its first day).
In a real estate context, operating expenses include costs associated with the operation and maintenance of an income-producing property.
Operating expenses include:
http://www.diffen.com/difference/Capex_vs_Opex
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| 関連記事 | 「expense」「operating」 |