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营业费用

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营业费用(operating expense, OPEX)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。

营运费用包含了:

  • 维修、保养,如清除垃圾、影印机维修。
  • 广告
  • 办公室支出
  • 律师费用
  • 不动产租金、税金
  • 员工薪资

会计结算

净销售 = 毛销售 (营业额) - (顾客折扣 + 退回 + 折让)
毛利润 = 净销售 - 销售成本 = 营业收入 - 营业成本
营业利润 = 毛利润 - 营业费用
息税前利润 = 营业利润 + (营业外收入 - 营业外支出)
纯利 = 息税前利润 - 利息支出 - 税 = 税前利润 - 税
纯利 = 净销售 - 销售成本 - 营业费用 + 营业外利润 - 利息支出 - 税


参考文献

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营业费用
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