См. также в других словарях:
Operating system — Operating systems … Wikipedia
Operating surplus — is an accounting concept used in national accounts statistics (such as United Nations System of National Accounts (UNSNA) and in corporate and government accounts. It is the balancing item of the Generation of Income Account in the UNSNA. It may… … Wikipedia
Operating margin — In business, operating margin, operating income margin, operating profit margin or return on sales (ROS) is the ratio of operating income (operating profit in the UK) divided by net sales, usually presented in percent. Net profit measures the… … Wikipedia
Operating Income Before Depreciation And Amortization - OIBDA — A non GAAP measure of financial performance used by companies to show profitability in continuing business activities, excluding the effects of capitalization and tax structure. Sometimes OIBDA is also considered to not include items such as… … Investment dictionary
Operating Margin — A ratio used to measure a company s pricing strategy and operating efficiency. Calculated as: Operating margin is a measurement of what proportion of a company s revenue is left over after paying for variable costs of production such as wages,… … Investment dictionary
operating profit — The profit that a company makes before the deduction of interest and tax. Financial Services Glossary * * * operating profit operating profit ➔ profit1 * * * Profits from a company s ordinary revenue producing activities, calculated before… … Financial and business terms
Operating Thetan — In Scientology, the state of Operating Thetan (OT) is a spiritual state above Clear. L. Ron Hubbard, the founder of Scientology, defined it as knowing and willing cause over life, thought, matter, energy, space and time (MEST) .[1] According to… … Wikipedia
Operating income before depreciation and amortization — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Operating cash flow — In financial accounting, operating cash flow (OCF), cash flow provided by operations or cash flow from operating activities (CFO), refers to the amount of cash a company generates from the revenues it brings in, excluding costs associated with… … Wikipedia
Operating Income — The amount of profit realized from a business s operations after taking out operating expenses such as cost of goods sold (COGS) or wages and depreciation. Operating income takes the gross income (revenue minus COGS) and subtracts other operating … Investment dictionary
Operating Profit — The profit earned from a firm s normal core business operations. This value does not include any profit earned from the firm s investments (such as earnings from firms in which the company has partial interest) and the effects of interest and… … Investment dictionary