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:
Contribution profit margin minus fixed expenses.
Operating Expenses:
See Fixed Operating Expenses.
Operating Margin:
The percentage difference between gross revenue (R) and operating costs (C), or .
Operating Ratios:
Measures of the relationships and balance between revenue and expenses and their corresponding assets and liabilities.
Organizational Chain:
The management structure of an organization expressed in broad layers or terms.
Overhead:
Costs that are not directly attributable to a specific product.