operating expense & captial expenditure

Posted 赏月斋

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营运成本(营业成本, 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(captial 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运成本(OPEX)。在企业中,营运成本可能包含了员工薪资、设备租金、场地租金。

营运成本包含了:

  • 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

An operating expense, operating expenditure, operational expense, operational expenditure or Opex is an ongoing cost for running a product, business, or system.[1] Its counterpart, a capital expenditure (Capex), is the cost of developing or providing non-consumable parts for the product or system. For example, the purchase of a photocopier involves Capex, and the annual paper, toner, power and maintenance costs represents Opex.[2] For larger systems like businesses, Opex may also include the cost of workers and facility expenses such as rent and utilities.

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