Operating Expenses

营业费用

指的是运行企业的持续性、消耗性的支出,与之对照的是资本支出(capital expenditure, CAPEX)。例如:购买影印机的支出属于资本支出(CAPEX),而纸张、墨水、 电力、维修的费用则属于营业费用(OPEX)。在企业中,营运费用可能包含了员工薪资、设 备租金、场地租金。

Operating expenses are necessary and unavoidable for most businesses. Some firms successfully reduce operating expenses to gain a competitive advantage and increase earnings . However, reducing operating expenses can also compromise the integrity and quality of operations. Finding the right balance can be difficult but can yield significant rewards.