Relevant bibliographies by topics / Operating Expenses

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Operating Expenses'

Author: Grafiati
Published: 4 June 2021
Last updated: 28 January 2023

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Journal articles on the topic "Operating Expenses"

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Kaplan, Steven E., David G. Kenchington, and Brian S. Wenzel. "The Valuation of Discontinued Operations and Its Effect on Classification Shifting." Accounting Review 95, no. 4 (November 6, 2019): 291–311. http://dx.doi.org/10.2308/tar-2016-0235.

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ABSTRACT Research documents that firms shift operating expenses into income-decreasing, but not income-increasing, discontinued operations. We argue that valuation considerations explain this asymmetric result, as acquirers are likely to value the earnings of income-increasing discontinued operations more highly than the earnings of income-decreasing discontinued operations. Using a large sample of hand-collected data, we show that pre-tax earnings and operating expenses are significantly more value-relevant for income-increasing discontinued operations, supporting our economic explanation for why firms do not shift operating expenses into income-increasing discontinued operations. Additional analysis shows that in situations where managers are constrained from shifting operating expenses due to valuation concerns, they shift tax expense (an expense that is less value-relevant) from continuing operations into income-increasing discontinued operations. Overall, we conclude that valuation considerations constrain firms from shifting operating expenses into income-increasing discontinued operations, but do not constrain firms shifting tax expenses.
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Grytsay, O., M. Pankiv, D. Kut, and G. Wojtan. "Analysis of the enterprise operating expenses and ways of improvement of their accounting." Economics, Entrepreneurship, Management 8, no. 1 (July 2021): 43–58. http://dx.doi.org/10.23939/eem2021.01.043.

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Activities of industrial enterprises are associated with continuous consumption of certain types of resources, so expense accounting plays a crucial role in determining the enterprise efficiency. Accounting procedures occupy a key place in information support system of any enterprise, since the original information on the enterprise activities in the form of financial statements and internal documentation (source documents, journals and ledgers) is essential in order to meet the needs of internal and external users. It is particularly important to account for operating expenses, which forms information about the use of materials, labor and other resources involved in the production process. Properly organized accounting and analytical information on operating expense ensures fair and accurate assessment of the enterprise production process and provide effective management decision-making. The purpose of the scientific paper is to analyze operating expenses, organization and methodology of the accounting process at the enterprise and to develop practical recommendations for improving the accounting for operating activity.This goal necessitates the solution of the following tasks: determine the nature and classification of operating expenses; analyze the dynamics and structure of operating expenses; develop the suggestions concerning the improvement of registration-analytical information of operating expenses. The used research methods and general characteristics of paper. The authors applied the method of literature review to justify the relevance of the chosen research topic. On the basis of the comparative method the main economic indicators of activity, in particular dynamics and structure of operating expenses according economic elements and according items of calculation were defined. On the basis of system analysis and synthesis, proposals on the composition of items of production costing and on the introduction of classification of expenses by groups in terms of relevant items of general production expenses, administrative, marketing expenses and other operating expenses were formed.
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Saila Sofiah, Gina, Yadi Janwari, Widiawati Widiawati, and Vemy Suci Asih. "Pengaruh Total Operating Expenses Dan Income Tax Expense Terhadap Net Income For The Year." Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah 2, no. 2 (January 1, 2021): 75–88. http://dx.doi.org/10.32670/ecoiqtishodi.v2i2.536.

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The company's performance is based on how much profit it generates. The profit generated by the company can not be separated from operational costs and taxes that must be spent. Therefore, operating costs and income tax are considered as expenses in the company that can reduce net profit. This study aims to find out the effect of Total Operating Expenses and Income Tax Expense on Net Income For The Year of PT. Indocement Tunggal Prakasa Tbk. The method used is descriptive method with quantitative approach using statistical method to test hypotheses. The results showed that Total Operating Expenses partially negatively had no significant effect on Net Income For The Year, with a contribution of 13.4%. Income Tax Expense partially positively had a significant effect on Net Income For The Year, with a contribution of 72.7%. Total Operating Expenses and Income Tax Expense simultaneously had a significant effect on Net Income For The Year, with a contribution of 72.7% .
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SUSMUŞ, Türker, and S. Özgür BAŞLANGIÇ. "Income And Expense Analysis Of Retail Trade Sector Companies Traded On Borsa Istanbul." KnE Social Sciences 1, no. 2 (March 19, 2017): 357. http://dx.doi.org/10.18502/kss.v1i2.669.

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<p>Retail trade sector is growing rapidly and shows significant improvements in the “World Trade”. This charming sector is expanding and developing in Turkey appropriate to the developments in the world. In particular, population growth, the spread of the use of a credit card, the developments in Turkey’s economy and such other reasons, this sector has made a quite development in recent years.</p><p> </p>There are a total of eight companies operating in the retail trade sector in Borsa (Stock Market) Istanbul. Operating expenses such as; research and development expenses, marketing, sales and distribution expenses, general administrative expenses are very important for the determination of profitability of these companies. In this study answers to the following questions are to be searched; what is the share of operating expenses in this sector? Is there a relationship between the profitability with operating expenses? What is the ratio of total expenses in operating expense? What is the rate and volume amount of domestic market sales and export to foreign markets? This eight retail trade company operating in Bourse Istanbul will be reviewed by analyzing their income tables statistically.
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Mutiara, Pipit. "Pengaruh Pendapatan dan Biaya Operasional terhadap Laba Bersih." J-MAS (Jurnal Manajemen dan Sains) 7, no. 1 (April 18, 2022): 244. http://dx.doi.org/10.33087/jmas.v7i1.396.

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In determining the profits, operational cost is the expense incurred during the process of operating activities of the company, which is included into the criteria and the principle of the determination of income that need to be determined by the company. Operating expenses include general and administrative costs as well as cost of sales. This study aims to determine whether there is influence of income and operating expenses to net income. The research method uses descriptive and verification method with quantitative approach. The results of this study showed that partial earnings affect net income, and operating expenses effect is inversely proportional to the net profit, while simultaneously the income and the effect on operating costs net profit.
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Tran, Ngan Thi Thu. "The difference of costs in accounting law and tax law." Science & Technology Development Journal - Economics - Law and Management 5, no. 3 (May 30, 2021): first. http://dx.doi.org/10.32508/stdjelm.v5i3.763.

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Expense is one of the most important information in organizing and operating the business activities of an enterprise. Scientific expenses have many different definitions, and according to the law, there are also differences in legal normative documents. For the managers, especially the financial management of the business, the issue of legal compliance and optimizing the value of the business is a parallel requirement. In practice, however, these two targets are contradictory every so often. Even on the same issue, legal documents have notable differences. Therefore, distinguishing between the expenses under the accounting laws and the expenses according to the tax law is a necessary requirement for any manager so that they can foresee the legal consequences when choosing appropriate behavior. The article, on the basis of presenting and listing the difference of expenses in the accounting law and tax law, has given a number of recommendations to suit the expense, helping businesses of all economic sectors more convenient when incurred transactions related to expenses in the process of operation, thereby creating equality among businesses and stimulating economic development.
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Call, Steven, Jake Smithwick, and Kenneth Sullivan. "A Ratio Model for Benchmarking and Forecasting Hospital Facility Operating Expenses in Washington State: Plant, Property, and Equipment as a Key Metric." Journal of Facility Management Education and Research 5, no. 1 (January 1, 2022): 22–27. http://dx.doi.org/10.22361/2474-6630-5.1.22.

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ABSTRACT The purpose of this research is to evaluate the feasibility of using ratios between common hospital utilization, or financial metrics, and facility operating expenses as a model for budget forecasting and benchmarking. The researchers reviewed each U.S. state's department of health website for the availability of hospital utilization reports, and financial statements, and assessed the strength of association between these metrics and hospital facility operating expenses. Although many states report some hospital utilization and financial metrics to the public, Washington was the only state to report these utilization metrics and financial statements along with detailed cost information for facility operations. Correlations were used to evaluate the strength of the relationship between various utilization and financial metrics with facility operating expenses at Washington hospitals; this research shows there is moderate to strong associations between facility operating expenses and several utilization metrics including available beds, admissions, and gross square feet (GSF). Additionally, this research shows there is a strong association between hospital facility operating expenses and plant, property, and equipment (PPE), a common balance sheet value. The researchers illustrate, via the development of a ratio model, how health care facility and finance professionals can benchmark or rationalize facility operating expenses to support overall hospital profit margin impact. Moreover, this ratio model can be used to predict or forecast future operating expenses for planned capital construction projects to better understand total facility lifecycle costs.
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Issarasak, Sittiporn, Sarich Chotipanich, and Michael Pitt. "Influence of Building Characteristics and Building Lifespan on Condominium Operating Expenses." Nakhara : Journal of Environmental Design and Planning 20 (December 2, 2021): 114. http://dx.doi.org/10.54028/nj202120114.

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This paper is an exploration of building lifespan, building characteristics, and operating expenses. The main objectives are to identify the building component lifespan, including architectural components and engineering components, to determine the pattern of building component replacement life cycle and to examine the relationship between building characteristics and facility operating expenses. The investigation was undertaken through a study of thirty-nine residential condominiums located in Bangkok. The expense data were collected through document searches and surveys with key juristic persons of each condominium. The building service life document was collected from international references and standards. The data were examined using cross-case analysis to identify the lifespan of the buildings and to identify the relationships between the condominium operating expenses and the characteristics of the buildings. It was found that the typical building replacements occur on a broad 60-year cycle that can be subdivided into several phases. Further findings indicate that a significant pattern of building component replacement shifts every two decades through the building lifespan. It was also found that the condominium operating expenses vary according to the building age and building characteristics. Direct variation, inverse variation, and joint variation from the characteristics of the condominium building can be identified. The findings add to the understanding of condominium operating expenses based on building characteristics. The study can provide a reference for consideration of building selection criteria and replacement plans, and for building budget planning based on age and building characteristics.
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Purnamasari, Laely. "Pengaruh Pendapatan Usaha, Beban Usaha, dan Bagi Hasil Pihak Ketiga terhadap Laba Usaha pada Pt. Bank Syariah Mandiri." Organum: Jurnal Saintifik Manajemen dan Akuntansi 1, no. 1 (June 30, 2018): 34–49. http://dx.doi.org/10.35138/organum.v1i1.31.

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The development of operating revenue in Syariah Mandiri Bank is quiet excellent along with the increasing awareness of Muslims in using Islamic banking services. However, the development of this revenue is not accompanied by proportional increase in net operating income. This article focuses on the discussion of the relationship of operating revenue, operating expense and profit sharing of third parties and their effects on net operating income at Syariah Mandiri Bank. The purposes of this research are to describe and analyze the relationship of operating revenue, operating expense and profit sharing of third parties and their effects on net operating income both partially and simultaneously. The research method used descriptive and verification. The results showed that the operating revenue and the operating expenses had a strong relationship with the third party profit sharing. For the results of the third parties, the operating revenue and the operating expenses partially were not proven to significantly affect the net operating income but the operating revenue and the operating expenses were proven to affect the net operating income significantly. From this research, it was also known that the operating revenue component that most influenced net operating income was the mudharabah income and the operating expenses that most influenced net operating income was the loss expense for the elimination of productive assets.Perkembangan pendapatan usaha pada Bank Syariah Mandiri sangat baik seiring dengan semakin tingginya kesadaran umat islam dalam menggunakan layanan perbankan syariah. Namun perkembangan pendapatan ini ternyata tidak disertai dengan kenaikan laba usaha secara proporsional. Artikel ini akan memfokuskan pada pembahasan mengenai hubungan pendapatan usaha, beban usaha dan bagi hasil pihak ketiga serta pengaruhnya terhadap laba usaha pada Bank Syariah Mandiri. Adapun tujuan penelitian ini adalah mendeskripsikan dan menganalisis hubungan pendapatan usaha, beban usaha dan bagi hasil pihak ketiga serta pengaruhnya terhadap laba usaha baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah deskriptif dan verifikatif. Dalam penelitian ini akan menguji hubungan pendapatan usaha, beban usaha dan bagi hasil pihak ketiga, serta pengaruhnya terhadap laba usaha. Berdasarkan hasil penelitian dan pembahasan, dapat ditemukan bahwa pendapatan usaha dan beban usaha memiliki hubungan yang kuat dengan bagi hasil pihak ketiga. Bagi hasil pihak ketiga, pendapatan usaha dan beban usaha secara parsial tidak terbukti mempengaruhi laba usaha secara signifikan namun pendapatan usaha dan beban usaha secara simultan terbukti mempengaruhi laba usaha secara signifikan. Dari penelitian ini juga diketahui komponen pendapatan usaha yang paling mempengaruhi laba usaha adalah pendapatan mudharabah dan beban usaha yang paling mempengaruhi laba usaha adalah beban kerugian penghapusan aset produktif.
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Manvelidze, A. B. "OPERATING EXPENSES FOR LARGE AMERICAN AIR CARRIERS." Strategic decisions and risk management, no. 4 (December 24, 2018): 72–91. http://dx.doi.org/10.17747/2078-8886-2018-4-72-91.

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Indicators of prime cost and profitability of passenger traffic on the example of statistics of American Airlines, Delta Airlines and United Airlines. Initial information for researches is accepted according to the financial and statistical analysis of airlines of the. Indicators of cost of transportations and profitability during noticeable reduction of prices of aviation fuel in 2014-2016 are compared. The main attention is paid to the analysis of fleet (park) of planes and changesin separate items of expenditure. The algorithm of calculation of cost of transportations on types of planes according to the statistical account is offered. In calculations it is considered that in air-transport branch of the USA statistical account of factor flight cost on the aerial vehicle types is kept. The share of factor flight cost makes to 50%. Indirect expenses are distributed by a settlement way. Prime cost a chair kilometer on straight lines and indirect items of expenditure of narrow-body planes 737-800/900 and A319/320/321 at range of 2000 km makes from 8,8 to 11 cents. On the ranges, over 2000 km, prime cost decreases to 7,7–8,3 cents.Prime cost a chair kilometer of planes 757-200/300, and widebody 767-300, 777-300, A330-200/300 at range of 3000–5000 km by calculation makes 6,8–7,8 cents for a chair km. Prime cost at ranges over 6000 km makes a chair kilometer of widebody planes 777-200/300, 787-800/900, A330-200/300 from 6,0 to 6,7 cent for a chair km
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Dissertations / Theses on the topic "Operating Expenses"

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Owusu-Opoku, Peter K. "Commercial real estate operating expenses : an analysis of office operating expenses using NCREIF property level data." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/101323.

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Thesis: S.M. in Real Estate Development, Massachusetts Institute of Technology, Program in Real Estate Development in conjunction with the Center for Real Estate, 2015.
Cataloged from PDF version of thesis.
Includes bibliographical references (page 54).
How do the various categories of operating expenses for institutional grade office buildings vary with changes in rental income and occupancy? The general consensus held is that, following the linear relationship that exists between variable expenses, occupancy and income; a change in either occupancy or income would result in a change in variable expenses. The question is by how much and in what direction? This thesis contributes to answering that question by exploring how tax, utility, insurance and maintenance expenses for office properties, across key markets in the United States, vary with rental income and occupancy level changes. To achieve this, time-series data on income and expense data for office properties from Q1 2000 to Q4 2014 was analyzed using two panel regressions. One with fixed effects for buildings to exclude all idiosyncratic characteristics of properties and another with fixed effects for time that captured the building differences. The analysis shows that the elasticities of these expenses to changes in income and occupancy vary across expense type and also across geographic location. Additionally, in majority of the cases, these elasticities were statistically significant.
by Peter K. Owusu-Opoku.
S.M. in Real Estate Development
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Nordin, Karin, and Jenny Vilhelmsson. "Förväntningar och osäkerhet i ett förändringsskede : Ericsson Operating Expenses Financial Control." Thesis, Stockholm University, School of Business, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-5984.

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Fallstudien baseras på ett samarbete med Ericsson Operating Expenses Financial Control och syftar till att belysa förväntningar, förväntningsgap och bakomliggande osäkerheter i samband med ett förändrat arbetssätt. OPEX Financial Control är en supportverksamhet som tillhandahåller tjänster vad gäller uppföljning av omkostnader till ett antal affärsenheter och övriga verksamheter inom Ericsson. I ett under hösten 2005 pågående pilotprojekt prövas ett nytt arbetssätt som innebär att linjecheferna tar ett ökat finansiellt ansvar för sin egen omkostnadsuppföljning. Detta medför att ett nytt verktyg och nya rutiner prövas. Studien utgår ifrån intervjuer med fem controllers, varav fyra representerar enheten OPEX Financial Control, samt fem linjechefer. Utifrån intervjusvaren har mönster tolkats och en teoretisk referensram har legat till grund för inspiration och idéer samt kopplingar i analysen och slutsatsen. Studien visade att verksamhetsutveckling är möjlig genom kartläggning av förväntningar, förväntningsgap och osäkerheter. Förväntningar är svåra att fånga upp eftersom de bygger på subjektiva värderingar och ofta är diffust formulerade. I vissa fall är det förväntningar och skillnader i förväntningar, förväntningsgap, mellan parterna som skapar oro och osäkerhet. Osäkerhet måste uppfattas genom lyhördhet, en svår uppgift men som samtidigt är väsentlig för att kunna motivera, inspirera och legitimera den verksamhet som önskas förändras. Studien visar att detta kan göras genom att hänsyn tas till betydelsen av att informera vid förändringar. Vi har observerat vem som bör informera, att kommunikationen bör vara konsekvent och tydlig och hur den kan utnyttjas för att förankra förändringarna. Vid förändringar är det även viktigt att ta hänsyn till eventuellt förändrade maktpositioner hos parterna och om ett system skall implementeras bör det samverka med kontexten, bland annat genom att stödja ansvarsrollerna.

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Fisher, Janet Courtney. "Managing affordable housing in the inner-city : a framework for analyzing operating expenses." Thesis, Massachusetts Institute of Technology, 1994. http://hdl.handle.net/1721.1/66362.

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Van, Der Linde Adriaan Nicolaas. "Direct operating and portfolio management expenses: a case study of self storage facilities in South Africa within a global context." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/26936.

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Self storage has become a globally recognised and specialised property investment. Valuation guidelines and annual Industry surveys are available for mature self storage markets worldwide, but currently there is no published South African guideline for self storage expense ratios in terms of total expenses, direct facility operating expenses and portfolio management expenses. These expenses, which are necessary for valuation, are difficult to obtain in the market compared to rental rates, which are publicly advertised to potential tenants. A case study approach was shown to be the applicable research methodology. It was then explained that the methodology consisted of four stages: The first stage describes the method of data collection from the valuation literature and international annual industry surveys. The second stage describes the method of data collection from the international self storage industry by analysing financial statements of international publicly listed self storage portfolios. The third stage describes the method of data collection from South African self storage portfolio case studies. The fourth stage describes how the data is to be analysed to arrive at an expense ratio guideline for South African self storage portfolios. The methodology was then carried out to answer the four research questions.
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Матус, В. Д. "Організація обліку та аудиту доходів і витрат основної діяльності підприємства." Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76150.

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У роботі досліджена організація обліку і аудиту доходів і витрат основної діяльності підприємства. Основною метою дослідження є розробка шляхів вдосконалення теоретичних, методичних та практичних питань організації обліку і аудиту доходів і витрат підприємства.
The master’s thesis focuses on the organization of accounting and audit of revenue company’s. The main aim of this research is to recommendations to improve the theoretical, methodological and practical issues of accounting and audit of revenue and expenses company’s.
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Hiers, Christina. "Small Aviation Business Success Strategies for Profitability." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2828.

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Ninety-five percent of all aviation businesses are small businesses; from 2009-2012, small aviation business operations decreased by 10.2% and resulted in a loss of $4.4 billion in revenue. The purpose for this multiunit case study was to explore what strategies small aviation businesses leaders used to reduce or control operating expenses for profitability. The sample comprised 3 small aviation businesses located in Middle Tennessee. The conceptual framework for this study built upon systems theory and sustainability theory. The data were collected through semistructured interviews and company documents. Member checking was completed to strengthen creditability and trustworthiness. Based on the methodological triangulation of the data sources collected, 5 emergent themes were identified after completing the 5 stages of data analysis: buying or purchasing power, being customer focused, having the right employees, having the right equipment, and leadership. When small aviation business owners incorporate these themes into their business model, they may increase the prosperity of their companies, the employees, their families, the surrounding communities, and the local economy. The findings from the study may contribute to social change by providing insights and strategies for small aviation business leaders in reducing operating costs for profitability. The data from this study may contribute to the prosperity of the small aviation business leaders, their employees, their families, the surrounding community, the local airport, and the local economy. By reducing operating expenses, small aviation business leaders will have more money to invest in the local community and the economy.
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Střeštíková, Iveta. "Optimalizace provozních a finančních nákladů v maloobchodním podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377952.

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The topic of the diploma thesis is cost optimization in the company. The concept of optimization hides the effort to modify costs in order to achieve the best economic result of the company. In order to properly analyze and subsequently design the necessary measures, it is necessary to obtain a theoretical knowledge of the costs. The first part of the thesis contains theoretical knowledge. The second part deals with cost analysis and concrete areas that are most suitable for potential savings. The last part contains suggestions that should lead to savings.
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Юфрос, Л. О. "Операційні доходи і витрати: вітчизняна та міжнародна практика обліку та контролю (на прикладі КП «Теплопостачання міста Одеси»)." Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12410.

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У роботі розглядаються теоретичні та практичні аспекти обліку, контролю та аналізу операційних доходів і витрат. Проаналізовано діючу практику обліку та внутрішнього контролю операційних доходів і витрат на прикладі КП «Теплопостачання міста Одеси». Запропоновано заходи щодо удосконалення організації обліку та контролю операційних доходів та витрат, надано рекомендації щодо усунення негативних тенденцій, які виявлені у ході аналітичного дослідження.
Thesis consists of three chapters. The object of research is the process of providing information about financial and economic transactions on operating income and expenses. Thesis deals with theoretical aspects and practical aspects of accounting, control and analysis of operating income and expenses. Author analysis the current practice of accounting and internal control of operating income and expenses on the example of Teplopostachannya of Odesa city ME.
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Іванова, Д. С. "Організаційно – методичні аспекти обліку та контролю витрат операційної діяльності (на прикладі ТОВ фірма «Торгтехніка»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Ivanova0.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти сутності та класифікації витрат, теоретико-методичні та практичні аспекти обліку витрат операційної діяльності з урахуванням вимог національних стандартів обліку, проблематику обліку витрат в підприємствах. Проаналізовано основні економічні показники розвитку підприємства, діючу систему обліку та методику проведення контролю витрат операційної діяльності на підприємстві. Запропоновано напрямки поліпшення облікового забезпечення систематизації витрат операційної діяльності на основі поглиблення аналітичності відображення облікової інформації, впровадження управлінського обліку на підприємстві.
The work deals with the theoretical aspects of the substance andclassification of costs of operating activities, theoreticaland practical aspects of accounting of costs according to National Accounting standards, management aspect of cost accounting, issues of cost accounting in enterprises. Author analysisthe main economic indicators of the enterprise development, the dynamics and structure of operating costs, the operating accounting system and the methods for carrying out the control of operating costs at the enterprise. Author offers the directions of improvement of accounting for the systematization of costs based on deepening of the analytical display of the accounting information, implementing of management accounting at the enterprise.
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Кічук, В. М. "Облік і контроль операційних витрат (на прикладі ТОВ «ЕНЕРДЖИ ДІДІПІ»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Kichuk.pdf.

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У роботі розглядаються теоретичні аспекти сутності та класифікації витрат, теоретико-методичні та практичні аспекти обліку витрат операційної діяльності з урахуванням вимог національних стандартів обліку, проблематику обліку витрат підприємницької діяльності Проаналізовано основні економічні показники розвитку підприємства, динаміку та структуру операційних витрат, діючу систему обліку та методику проведення контролю витрат операційної діяльності на підприємстві. Запропоновано напрямки поліпшення облікового забезпечення систематизації витрат операційної діяльності на основі поглиблення аналітичності відображення облікової інформації, впровадження управлінського обліку на підприємстві.
The work deals with the theoretical aspects of the substance and classification of costs of operating activities, theoretical and practical aspects of costs accounting according to National Accounting standards, management aspect of cost accounting, issues of accounting for business expenses. Author analysis the main economic indicators of the enterprise development, the dynamics and structure of operating costs, the operating accounting system and the methods for carrying out the control of operating costs at the enterprise. Author offers the directions of improvement of accounting for the systematization of costs based on deepening of the analytical display of the accounting information, implementing of management accounting at the enterprise.
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Books on the topic "Operating Expenses"

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Administration, United States National Archives and Records. NEAR operating expenses and grants coding manual. Washington, D.C: National Archives and Records Administration, 1987.

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United States. National Archives and Records Administration. NEAR operating expenses and grants coding manual. Washington, D.C: National Archives and Records Administration, 1987.

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United States. National Archives and Records Administration. NEAR operating expenses and grants coding manual. Washington, D.C: National Archives and Records Administration, 1987.

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Jannott, Paul F. Improving bank profits: How to decrease operating expenses and increase income. 2nd ed. Rolling Meadows, Ill: Bankers Pub., Bank Administration Institute, 1988.

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Jannott, Paul F. Improving bank profits: How to decrease operating expenses and increase income. 2nd ed. Rolling Meadows, Ill: Bankers Pub., Bank Administration Institute, 1988.

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United States. Internal Revenue Service. Net operating losses: Trade or business, employee business expenses, casualty and theft. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1990.

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Borson, Daniel. Runaway costs: Rising operating and maintenance expenses at U.S. nuclear power plants. Washington, D.C. (215 Pennsylvania Ave. S.E., Washington 20003): Public Citizen, Critical Mass Energy Project, 1989.

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United States. Internal Revenue Service. Net operating losses: Trade or business, employee business expenses, casualty and theft. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1989.

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Association, American Dental. The 1988 survey of dental practice: Annual expenses of operating a private practice. Chicago, Ill: ADA, 1988.

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Wood, Douglas C. The executive guide to understanding and implementing quality cost programs: Reduce operating expenses and increase revenue. Milwaukee, Wis: ASQ Quality Press, 2007.

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Book chapters on the topic "Operating Expenses"

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Farquhar, Grant S. "Reduce Operating Expenses by Computerizing Facilities Management." In Second Century of the Skyscraper, 557–62. Boston, MA: Springer US, 1988. http://dx.doi.org/10.1007/978-1-4684-6581-5_45.

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Reichardt, Alexander. "Operating Expenses and the Rent Premium of Sustainable Buildings." In Sustainability in Commercial Real Estate Markets, 37–63. Wiesbaden: Springer Fachmedien Wiesbaden, 2015. http://dx.doi.org/10.1007/978-3-658-11739-9_3.

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Özbay, Deniz, and Hümeyra Adıgüzel. "Corporate Social Responsibility and Classification Shifting Between Operating and Non-operating Expenses: Evidence from Turkey." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 111–31. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-3203-6_7.

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Alzoubi, Marwan, and Nawaf Salem. "Bank Interest Rate Spread: Operating Expenses and Noninterest Income Beyond Risk." In Digital Economy, Business Analytics, and Big Data Analytics Applications, 509–22. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-05258-3_40.

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Long, Lynn E., Gregory A. Lang, and Clive Kaiser. "Planning a new cherry orchard." In Sweet cherries, 86–115. Wallingford: CABI, 2021. http://dx.doi.org/10.1079/9781786398284.0086.

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Abstract Growing fruit trees is a long term financial commitment and establishing an orchard is an expensive enterprise. Selecting the right orchard site is arguably the most important decision that a sweet cherry grower will make and it will affect all other managerial decisions related to the orchard. Choosing the wrong site can affect both fruit yield and quality, and ultimately the financial viability of the operation. On the other hand, choosing a good site will reduce expenses and increase profits. Properly evaluating a prospective orchard location, determining available resources and establishing the orchard takes careful planning. This chapter focuses on important factors in planning a new cherry orchard, including economics and site evaluation (climatic conditions, topography, soil characteristics, soil analysis, water availability and quality, access to key auxilliary facilities, and environmental impact).
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Jungen, Hendrik, Patrick Specht, Jakob Ovens, and Burkhard Lemper. "The Rise of Ultra Large Container Vessels: Implications for Seaport Systems and Environmental Considerations." In Dynamics in Logistics, 249–75. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-88662-2_12.

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AbstractThe development of the global container fleet has followed a clear trend towards ever larger ships over the last 25 years. Particularly striking in this regard is the rise of the dimensionally largest ships, the so-called Ultra Large Container Vessels or ULCVs that can no longer pass through the new locks of the Panama Canal. While recent events such as the six-day blockade of the Suez Canal by the Ever Given have revealed environmental and safety risks of deploying these vessels, even the scheduled and smooth operation generates a whole range of challenges, impacts and costs that come at the expense of external stakeholders. The article aims at identifying these external effects as related to seaport systems as well as environmental considerations by consolidating insights from the scientific and professional discourse.
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García-López, Pedro, Marc Sánchez-Artigas, Simon Shillaker, Peter Pietzuch, David Breitgand, Gil Vernik, Pierre Sutra, Tristan Tarrant, Ana Juan-Ferrer, and Gerard París. "Trade-Offs and Challenges of Serverless Data Analytics." In Technologies and Applications for Big Data Value, 41–61. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-78307-5_3.

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AbstractServerless computing has become very popular today since it largely simplifies cloud programming. Developers do no longer need to worry about provisioning or operating servers, and they have to pay only for the compute resources used when their code is run. This new cloud paradigm suits well for many applications, and researchers have already begun investigating the feasibility of serverless computing for data analytics. Unfortunately, today’s serverless computing presents important limitations that make it really difficult to support all sorts of analytics workloads. This chapter first starts by analyzing three fundamental trade-offs of today’s serverless computing model and their relationship with data analytics. It studies how by relaxing disaggregation, isolation, and simple scheduling, it is possible to increase the overall computing performance, but at the expense of essential aspects of the model such as elasticity, security, or sub-second activations, respectively. The consequence of these trade-offs is that analytics applications may well end up embracing hybrid systems composed of serverless and serverful components, which we call ServerMix in this chapter. We will review the existing related work to show that most applications can be actually categorized as ServerMix.
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Chang, Yu-Pin, Yu-Chuan Liu, Wen-Wen Chang, Chun-Fu Lee, Chun-Mei Lin, Shu-Hwa Lin, and Min-Yu Lee. "Payment Structure." In Digital Health Care in Taiwan, 33–54. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-05160-9_3.

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AbstractThe payment system has a great impact on the overall growth of medical expenses, the distribution of medical resources as well as medical efficiency and quality. To quickly integrate the existing civil service, labor, and farmers’ insurance system, the fee-for-service approach was adopted as the primary National Health Insurance (NHI) payment system at the beginning of its establishment. The content also elaborates the concept and operation mechanism of the global budget payment system and various supplemental payment methods in the NHI, such as case payment, per diem payment, pay-for-performance and Taiwan diagnosis-related groups (Tw-DRGs). The challenge of securing relative value units (RVUs) or RVU value to foster specific healthcare services is discussed in this chapter. The National Health Insurance Administration (NHIA) continues to revise the fee schedule to reflect technological progress, real clinical needs and reasonable rewards for health professionals. In this chapter, we introduce the process for the revision of the fee schedule and the integration of Health Technology Assessment (HTA) in decision-making. To close the inevitable budget gap, self-management of the global budget for each NHI district and payment department was designed to contain medical costs.
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Troia, Sebastian. "Machine-Learning Defined Networking: Towards Intelligent Networks." In Special Topics in Information Technology, 3–12. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-62476-7_1.

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AbstractWith the advent of 5G technology and an ever-increasing traffic demand, today Communication Service Providers (CSPs) experience a progressive congestion of their networks. The operational complexity, the use of manual configuration, the static nature of current technologies together with fast-changing traffic profiles lead to: inefficient network utilization, over-provisioning of resources and very high Capital Expenditures (CapEx) and Operational Expenses (OpEx). This situation is forcing the CSPs to change their underlying network technologies, and have started to look at new technological solutions that increase the level of programmability, control, and flexibility of configuration, while reducing the overall costs related to network operations. Software Define Networking (SDN), Network Function Virtualization (NFV) and Machine Learning (ML) are accepted as effective solutions to reduce CapEx and OpEx and to boost network innovation. This chapter summarizes the content of my Ph.D. thesis, by presenting new ML-based approaches in order to efficiently optimize resources in 5G metro-core SDN/NFV networks. The main goal is to provide the modern CSP with intelligent and dynamic network optimization tools in order to address the requirements of increasing traffic demand and 5G technology.
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"operating expenses." In The Fairchild Books Dictionary of Fashion. Fairchild Books, 2022. http://dx.doi.org/10.5040/9781501365287.1915.

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Conference papers on the topic "Operating Expenses"

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Boomer, Robert J. "Modeling Lease Operating Expenses." In SPE Hydrocarbon Economics and Evaluation Symposium. Society of Petroleum Engineers, 1995. http://dx.doi.org/10.2118/30055-ms.

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Issarasak, Sittiporn. "The Key Characteristics Of Condominium’s Operating Expenses (Opex) In Bangkok." In ICRP 2019 - 4th International Conference on Rebuilding Place. Cognitive-Crcs, 2019. http://dx.doi.org/10.15405/epms.2019.12.4.

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"R&D Expenses and Operating Performance in Pharmaceutical Industry." In 2019 Asia-Pacific Forum on Economic and Social Development. The Academy of Engineering and Education (AEE), 2019. http://dx.doi.org/10.35532/jsss.v2.039.

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Saxinger, Andreas. "Geislinger Konvention: A Benchmarking Method for Operating Expenses of Housing Units." In 25th Annual European Real Estate Society Conference. European Real Estate Society, 2016. http://dx.doi.org/10.15396/eres2016_112.

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Zheng, Wenli, Kai Ma, and Xiaorui Wang. "Exploiting thermal energy storage to reduce data center capital and operating expenses." In 2014 IEEE 20th International Symposium on High Performance Computer Architecture (HPCA). IEEE, 2014. http://dx.doi.org/10.1109/hpca.2014.6835924.

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Li, Bing, Dong He, Yinying Tang, and Zihan Tang. "Calculation Method of Overall Evaluation Railway Operating Expenses and Economic Indicator Analysis Based on Rough Set." In Second International Conference on Transportation Engineering. Reston, VA: American Society of Civil Engineers, 2009. http://dx.doi.org/10.1061/41039(345)76.

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Hoover, Christopher, Niru Kumari, Carlos Felix, and Cullen Bash. "A Data Center Environmental Advisory System." In ASME 2011 Pacific Rim Technical Conference and Exhibition on Packaging and Integration of Electronic and Photonic Systems. ASMEDC, 2011. http://dx.doi.org/10.1115/ipack2011-52128.

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We present Avatar, a data center environmental advisory system for raised floor data centers. Using limited information such as inlet and reference temperatures for IT equipment and basic floor plan geometry, Avatar produces recommendation to adjust the operation of computer room air conditioners (CRACs) and the configuration of vent tiles in a data center so as to reducing excess provisioning of cooling and to remove hot spots. Avatar reduces operating expenses by cooling the same load with less energy. Avatar reduces capital expenses by recovering stranded cooling capacity that would otherwise have to be replaced.
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"Operating Expenses Analysis of the Largest Russian and World Oil and Gas Companies and Factors Influencing Them." In Interexpo GEO-Siberia. Siberian State University of Geosystems and Technologies, 2018. http://dx.doi.org/10.18303/2618-981x-2018-2-179-184.

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Hamzah, Amir, Enung Nurhayati, Lia Martika, Oktaviani Puspasari, and Siti Nurhaliza. "Effect of Operating Expenses of Operating Income, Loan to Deposits Ratio, Non Perfoming Loan on Profitability with Capital Adequacy Ratio as a Moderating Variable." In Proceedings of the 2nd Universitas Kuningan International Conference on System, Engineering, and Technology, UNISET 2021, 2 December 2021, Kuningan, West Java, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.2-12-2021.2320239.

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Kurz, Rainer, Joseph M. Thorp, Eric G. Zentmyer, and Klaus Brun. "A Novel Methodology for Optimal Design of Compressor Plants Using Probabilistic Plant Design." In ASME Turbo Expo 2013: Turbine Technical Conference and Exposition. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/gt2013-94048.

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Equipment sizing decisions in the Oil and Gas Industry often have to be made based on incomplete data. Often, the exact process conditions are based on numerous assumptions about well performance, market conditions, environmental conditions and others. Since the ultimate goal is to meet production commitments, the traditional way of addressing this is, to use worst case conditions, and often adding margins onto these. This will invariably lead to plants that are oversized, in some instances by large margins. In reality, the operating conditions are very rarely the assumed worst case conditions, but they are usually more benign most of the time. Plants designed based on worst case conditions, once in operation, will therefore usually not operate under optimum conditions, have reduced flexibility, and therefore cause both higher capital expenses and operating expenses. The authors outline a new probabilistic methodology that provides a framework for more intelligent process-machine designs. A standardized framework using Monte Carlo simulation and risk analysis is presented that more accurately defines process uncertainty and its impact on machine performance. Case studies are presented that highlight the methodology as applied to critical turbo-machinery.
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Reports on the topic "Operating Expenses"

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Renz, Loren Renz. Benchmarking Foundation Administrative Expenses: How Operating Characteristics Affect Spending. New York, NY United States: Foundation Center, April 2011. http://dx.doi.org/10.15868/socialsector.13500.

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Richard Wies and Ron Johnson. Effects of Village Power Quality on Fuel Consumption and Operating Expenses. Office of Scientific and Technical Information (OSTI), December 2008. http://dx.doi.org/10.2172/963350.

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Renz, Loren Renz. Benchmarking Foundation Administrative Expenses: Update on How Operating Characteristics Affect Spending. New York, NY United States: Foundation Center, September 2012. http://dx.doi.org/10.15868/socialsector.14077.

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Wiersch, AnnMarie, Scott Lieberman, and Barbara J. Lipman. Click, Submit 2.0: An Update on Online Lender Applicants from the Small Business Credit Survey. Federal Reserve Bank of Cleveland, December 2019. http://dx.doi.org/10.26509/frbc-cd-20191218.

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This study presents an analysis of data from the 2018 Small Business Credit Survey. The findings shed light on the types of small firms using online lenders, their application experiences, and credit outcomes. Among the main findings: Firms that apply at online lenders are more likely to be smaller, have lower credit scores, report more financial challenges, and be less profitable than firms that apply at only traditional lenders. In addition, black-owned and Hispanic-owned firms are more likely than white-owned and Asian-owned firms to report they applied at an online lender. Furthermore, online-lender applicants are more likely than traditional-lender applicants to apply for smaller amounts of financing and to seek funding to cover operating expenses. Finally, online-lender applicants reported greater success obtaining credit than traditional-lender-only applicants, despite having lower credit scores, and they are less satisfied with their lenders.
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Batt, Rosemary, Eileen Applebaum, and Tamar Katz. The Role of Public REITs in Financialization and Industry Restructuring. Institute for New Economic Thinking Working Paper Series, July 2022. http://dx.doi.org/10.36687/inetwp189.

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Real Estate Investment Trusts (REITs) are important but little studied financial actors that control over $3.5 trillion in gross assets and over 500,000 properties in the U.S. Yet they have been largely ignored because tax rules define them as ‘passive investors.’ The evidence in this report shows that they are actually financial actors that aggressively buy up property assets and manage them to extract wealth at taxpayers’ expense. This study identifies the powerful impact that REITs, as owners of the real estate that houses productive enterprises, have had on operating companies and on the US economy more generally. It draws on case study evidence from markets where REITs have a major presence – nursing homes, hospitals, and hotels. The tax treatment of REITs has facilitated a growing and worrying influence on health care markets in particular at taxpayer expense.
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Williams, J. Light Water Breeder Reactor core evaluation operations at the expended core facility (LWBR Development Program). Office of Scientific and Technical Information (OSTI), October 1987. http://dx.doi.org/10.2172/5490089.

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Guilfoyle, Michael, Paul Hartfield, Richard Fischer, Jacob Jung, and Kevin Reine. Implementing Endangered Species Act (ESA) Section 7 (a)(1) Conservation Planning During US Army Corps of Engineers (USACE) Coastal Engineering Projects. Engineer Research and Development Center (U.S.), July 2022. http://dx.doi.org/10.21079/11681/44845.

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This technical note was developed by the US Army Engineer Research and Development Center–Environmental Laboratory (ERDC-EL) to provide guidance to the US Army Corps of Engineers (USACE) on implementing Endangered Species Act* (ESA) Section 7(a)(1) conservation planning, in coordination with the US Fish and Wildlife Service (USFWS) and the National Marine Fisheries Service (NMFS) during coastal engineering projects. USACE expends ~$200–$300 million each year on compliance, conservation, and other activities associated with the ESA (USACE 2022), and these expenditures often exceed those of other federal agencies (for example, US Bureau of Land Management) that have jurisdiction over far greater land holdings than USACE. To streamline the ESA compliance process, lower costs, and generate more positive outcomes for federally listed threatened and endangered species (TES), USACE was directed in June 2015 by the Deputy Commanding General (DCG) for Civil and Emergency Operations to proactively identify and incorporate conservation benefits into all projects when and where opportunities arise, under the authority of Section 7(a)(1) of the ESA (USACE 2015). The DCG identified Section 7(a)(1) conservation planning as a mechanism to efficiently achieve project purposes, create environmental value, and streamline the ESA Section 7(a)(2) consultation process.
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SOLOVEVA, N., and V. TARAKANOVA. TECHNOLOGICAL APPROACHES TO TRAINING IN HIGHER EDUCATION INSTITUTION. Science and Innovation Center Publishing House, 2021. http://dx.doi.org/10.12731/2658-4034-2021-12-4-2-27-39.

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The article discusses technological approaches to training in Higher Education Institution. The essence of technological approach to training consists in the transformation of educational processes into process with the guaranteed result. It supplements scientific approaches of pedagogy, psychology, sociology and other directions of science and practice. Purpose. To reveal how technological approaches to training in higher education institution influence on knowledge got by students. Scientific novelty. The article reveals development of the personality, creative abilities and it is necessary to use technological approaches of training, various creative tasks, research projects at the lectures. On the first and second years of education the pedagogical technology which is based on motivation of educational cognitive activity through communication and cooperation influences on the intellectual and behavioral status of students. Training is more effective, than the better methodology and technology of educational process will be coordinated with technology of assimilation the knowledge. It is important that all students in a higher educational institution could acquire material and began to use it in practice in the work. The signs of technology, a model of pedagogical technology, the scheme of technological creation of educational process and the results of expense of time in digestion of material by students are described in the article. Technological approach modernizes training on a basis of activity of students. Thanks to it, students achieve goals in the form of assimilation the knowledge in easier and productive way. When using technological approach there is an involvement of each student in educational process, knowledge is put into practice, there is always an access to necessary information (including the Internet), there is a communication and cooperation not only with the lecturer, but also with fellow students and what is more important is a constant test of the forces for overcoming the arising problems. Features of pedagogical technologies consist in activity of the lecturers and students. The activity of the lecturers is in that he knows well psychological and personal features of students and can introduce amendments on the training process course. The lecturer, as directly, and by means of technical means carries out the organizing, operating, motivating and controlling functions in the course of training. Practical significance. The practical importance consists in the use in practice of technological approaches to training in Higher Education Institution that promotes the guaranteed achievement of the set educational objects, the organization of all course of training in compliance to the purposes and tasks, assessment of the current results and their correction in case of need and also final assessment of results.
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Operating Expenses Budget 2009. Vientiane, Lao PDR: Mekong River Commission Secretariat, December 2009. http://dx.doi.org/10.52107/mrc.ajhys6.

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Highlights of Benchmarking Foundation Administrative Expenses: How Operating Characteristics Affect Spending. New York, NY United States: Foundation Center, April 2011. http://dx.doi.org/10.15868/socialsector.24862.

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