Operatsion xarajat

Operatsion harajat (OPEX) — bu mahsulot, biznes yoki tizimni ishlatib turish uchun muntazam ravishda yuzaga keladigan xarajatlar^[1]. Uning qarama-qarshi tushunchasi boʻlgan kapital xarajatlar esa mahsulot yoki tizimning isteʼmol qilinmaydigan (uzoq muddat foydalaniladigan) qismlarini yaratish yoki taʼminlash uchun sarflanadigan xarajatlarni anglatadi.

Masalan, nusxa ko‘chirish qurilmasini sotib olish kapital xarajat hisoblanadi, ushbu qurilma uchun har yili sarflanadigan qogʻoz, printer bo'yog'i, elektr energiyasi va texnik xizmat koʻrsatish xarajatlari esa operatsion xarajatlarni tashkil etadi^[2].

Yirik tizimlarda, masalan korxonalarda, operatsion xarajatlar tarkibiga xodimlar ish haqi hamda ijara va kommunal toʻlovlar kabi bino-inshoot bilan bogʻliq xarajatlar ham kirishi mumkin.

Umumiy tavfsifi

Biznesda operatsion xarajatlar kundalik xarajatlarni anglatadi, masalan, sotuv va ma’muriy xarajatlar yoki tadqiqot va ishlanmalar, ishlab chiqarish xarajatlaridan farqli ravishda. Qisqacha aytganda, bu korxona inventarni ishlab chiqarish jarayonidan tayyor mahsulotga aylantirish uchun sarflaydigan mablagʻ.

Daromadlar toʻgʻrisidagi hisobotda „operatsion xarajatlar“ maʼlum bir davr, masalan oy yoki yil davomida korxonaning barcha operatsion xarajatlari yigʻindisini bildiradi.

Cheklovlar nazariyasi doirasidagi xarajatlar hisobida operatsion xarajatlar bu korxona zaxirasini tayyor mahsulotga aylantirish jarayonida sarflanadigan pul mablagʻi sifatida qaraladi^[3]. Cheklovlar nazariyasi yondashuvida operatsion xarajatlar faqat ishlab chiqarish miqdoriga bevosita bogʻliq boʻlgan xarajatlar bilan cheklanadi, masalan xomashyo va sotib olingan komponentlar. Qolgan barcha xarajatlar doimiy xarajatlar hisoblanadi, shu jumladan mehnat ham (agar ishchilar ishga kelgan birinchi kundanoq toʻliq ish haftasini ishlamaslik ehtimoli muntazam va sezilarli boʻlmasa).

Ko'chmas mulk kontekstida operatsion xarajatlar daromad keltiruvchi mulkni ishlatish va saqlash bilan bogʻliq barcha xarajatlarni oʻz ichiga oladi.

Operatsion xarajatlar quyidagilarni oʻz ichiga oladi:

ish haqi va maoshlar
buxgalteriya xarajatlari
litsenziya toʻlovlari
texnik xizmat koʻrsatish va taʼmirlash xarajatlari, jumladan qor tozalash, chiqindilarni olib chiqish, tozalash xizmati, zararkunandalarga qarshi kurash va maysazor parvarishi
reklama xarajatlari
ofis xarajatlari
materiallar va sarf vositalari
advokat xizmatlari va yuridik xarajatlar
kommunal xizmatlar, jumladan telefon xarajatlari
sugʻurta
mulkni boshqarish, shu jumladan rezident-menejer
mol-mulk soligʻi
sayohat va transport vositalari xarajatlari

Sayohat xarajatlari — bu kasbiy maqsadlarda amalga oshiriladigan safar jarayonida yuzaga keladigan xarajatlar sifatida belgilanadi.

Ushbu maqsadda „sayohat“ deganda shaxsning bir vaqtning oʻzida ham uy-joyidan, ham odatiy ish joyidan uzoqda boʻlishi tushuniladi. Bunday safar odatda kasbiy yoki korporativ maqsadlar bilan bogʻliq boʻlib, sayohatchining shaxsiy hayotiga kam darajada taʼsir qiladi yoki umuman taʼsir qilmaydi.

Sayohat xarajatlari quyidagilarni oʻz ichiga oladi:

transport xarajatlari va yoʻl haqlari
turar joy xarajatlari
qoʻshimcha xarajatlar, jumladan ovqatlanish xarajatlari
ijara komissiyalari

Yana qarang

Manbalar

↑ David Maguire, The business benefits of GIS : an ROI approach, 1st ed. (Redlands Calif.: ESRI Press, 2008), http://roi.esri.com/ (Wayback Machine saytida 2019-01-10 sanasida arxivlangan). ISBN 978-1-58948-200-5
↑ Aswath Damodaran „Chapter 5 - Discussion Issues and Derivations“, . Applied Corporate Finance: A User’s Manual. John Wiley and Sons, 1999. ISBN 978-0-471-33042-4. „Accountants draw a distinction between expenditures that yield benefits only in the immediate period or periods (such as labor and material for a manufacturing firm) and those that yield benefits over multiple periods (such as land, buildings and long-lived plant). The former are called operating expenses and are subtracted from revenues in computing the accounting income, while the latter are capital expenditures and are not subtracted from revenues in the period that they are made. Instead, the expenditure is spread over multiple periods and deducted as an expense in each period - these expenses are called depreciation (if the asset is a tangible asset like a building) or amortization (if the asset is an intangible asset like a patent or a trade mark).“
↑ Goldratt, E. M., & Cox, J. „The Goal: A Process of Ongoing Improvement“ (Rev. ed.). (1986)., p. 61.

Adabiyotlar

Harry I. Wolk, James L. Dodd, Michael G. Tearney. Accounting Theory: Conceptual Issues in a Political and Economic Environment (2004). ISBN 0-324-18623-1.
Angelico A. Groppelli, Ehsan Nikbakht. Finance (2000). ISBN 0-7641-1275-9.
Barry J. Epstein, Eva K. Jermakowicz. Interpretation and Application of International Financial Reporting Standards (2007). ISBN 978-0-471-79823-1.
Jan R. Williams, Susan F. Haka, Mark S. Bettner, Joseph V. Carcello. Financial & Managerial Accounting (2008). ISBN 978-0-07-299650-0.1
Goldratt, E. M., & Cox, J. (1986). The Goal: A Process of Ongoing Improvement (Rev. ed.). ISBN 978-0-88427-178-9.

[1] David Maguire, The business benefits of GIS : an ROI approach, 1st ed. (Redlands Calif.: ESRI Press, 2008), http://roi.esri.com/ (Wayback Machine saytida 2019-01-10 sanasida arxivlangan). ISBN 978-1-58948-200-5

[2] Aswath Damodaran „Chapter 5 - Discussion Issues and Derivations“, . Applied Corporate Finance: A User’s Manual. John Wiley and Sons, 1999. ISBN 978-0-471-33042-4. „Accountants draw a distinction between expenditures that yield benefits only in the immediate period or periods (such as labor and material for a manufacturing firm) and those that yield benefits over multiple periods (such as land, buildings and long-lived plant). The former are called operating expenses and are subtracted from revenues in computing the accounting income, while the latter are capital expenditures and are not subtracted from revenues in the period that they are made. Instead, the expenditure is spread over multiple periods and deducted as an expense in each period - these expenses are called depreciation (if the asset is a tangible asset like a building) or amortization (if the asset is an intangible asset like a patent or a trade mark).“

[3] Goldratt, E. M., & Cox, J. „The Goal: A Process of Ongoing Improvement“ (Rev. ed.). (1986)., p. 61.

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