In plain English
Operating costs are what it takes to keep the business running, as distinct from the direct cost of delivering a particular sale. Premises, admin, software, insurance, professional fees, most marketing.
They sit between gross profit and net profit. Healthy gross margins can be entirely consumed by operating costs that grew without anyone deciding they should.
What to know
Why it matters
Operating cost is where the gap between gross and net profit is explained. When a business feels like it should be more profitable than it is, this is nearly always where the answer sits, and usually in accumulated small commitments rather than one obvious line.
Common mistakes
FAQs
What is the difference between operating cost and cost of sales?
Cost of sales is directly tied to delivering what you sold. Operating costs keep the business running regardless.
How often should I review operating costs?
Annually as a full audit, and monthly at a glance. Recurring subscriptions in particular deserve a yearly cull.
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