Quick! Show Me Your Value
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- Operating Activities:
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A section on the cash flow statement that displays all of the changes in cash flow caused by the normal day-to-day operation of the business. Increases or decreases in accounts receivable would be an example of changes from an operating activity.
- Operating Earnings:
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Contribution profit margin minus fixed expenses.
- Operating Expenses:
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See Fixed Operating Expenses.
- Operating Margin:
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The percentage difference between gross revenue (R) and operating costs (C), or .
- Operating Ratios:
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Measures of the relationships and balance between revenue and expenses and their corresponding assets and liabilities.
- Organizational Chain:
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The management structure of an organization expressed in broad layers or terms.
- Overhead:
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Costs that are not directly attributable to a specific product.
- Owner ‚ s Equity:
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Total assets minus total liabilities.