co-operating
111Operating subsidiary — An operating subsidiary is a business term frequently used within the United States in corporate profile descriptions. In the railroad industry, for example, it refers to a company that is a subsidiary but operates with its own identity and… …
112operating system (OS) — Software that controls the operation of a computer, directs the input and output of data, keeps track of files, and controls the processing of computer programs. Its roles include managing the functioning of the computer hardware, running the… …
113Operating Cash Flow - OCF — The cash generated from the operations of a company, generally defined as revenues less all operating expenses, but calculated through a series of adjustments to net income. The OCF can be found on the statement of cash flows. Also known as cash… …
114Operating Cash Flow Margin — A measure of the money a company generates from its core operations per dollar of sales. The operating cash flow can be found on the company s cash flow statement, and the revenue can be found on the income statement. A high operating cash flow… …
115Operating Cost — Expenses associated with administering a business on a day to day basis. Operating costs include both fixed costs and variable costs. Fixed costs, such as overhead, remain the same regardless of the number of products produced; variable costs,… …
116Operating Earnings — Profits after subtracting expenses such as marketing, cost of goods sold, administration and general operating costs from revenue. Tax and interest expenses are not subtracted operating earnings are synonymous with EBIT (earnings before interest… …
117Operating Expense — A category of expenditure that a business incurs as a result of performing its normal business operations. One of the typical responsibilities that management must contend with is determining how low operating expenses can be reduced without… …
118Operating Leverage — A measurement of the degree to which a firm or project incurs a combination of fixed and variable costs. 1. A business that makes few sales, with each sale providing a very high gross margin, is said to be highly leveraged. A business that makes… …
119operating expense ratio — A ratio used in real estate lending analysis. The ratio is the total operating expenses divided by the effective gross income. American Banker Glossary * * * operating expense ratio UK US noun [S] ACCOUNTING ► the relationship between operating… …
120operating profit — UK / US noun [countable] Word forms operating profit : singular operating profit plural operating profits business the profit that a company makes from its normal activities of selling goods or services …
