Operating expenses are costs tied to the normal operations of a company. They include the day-to-day expenses of a company’s business activities, but exclude those involved in the production of goods ...

Running a business is about more than selling goods or services. Business operations depend on a host of support—from the facilities the business occupies to the employees who keep it running. These ...

Restaurants are businesses with high overhead costs and a high potential for waste. The two largest expense categories are labor and food and beverage. Food and beverage expenses are categorized on ...

Retail management consultant John Matthews spoke at the 2025 Outstanding Independents Summit about the need for proactiveness. Small operators, and really convenience retailers of all sizes, need to ...

Net operating income (NOI) is a calculation commonly used for real estate investments that takes the revenues and subtracts operating expenses to determine the cash flow of the investment. Net ...

CVS Health (NYSE: CVS) spent $146 billion in cost of goods sold expenses in 2016, and the figure increased to $156 billion in 2018, driven by growth in revenues. As a percentage of revenue, COGS ...

Operating margin is a profitability ratio that measures a company’s operating efficiency after cost of goods sold and operating expenses have been deducted from revenue. Operating income is often used ...