What are the operating cost calculation formulas?

The calculation formula of operating cost includes operating cost, main business cost and other business costs.

1. Operating cost calculation formula: operating cost = main business cost+other business cost: main business cost refers to the cost incurred by an enterprise in its regular activities such as confirming the sale of goods and providing services. Enterprises will transfer the cost of sold goods and services to the cost of main business when the income of main business such as selling goods and providing services is confirmed, or at the end of the month. Borrow: the main business cost; Loan: the cost of goods and services in stock.

2. Other business expenses: refers to the expenses incurred by other business activities other than the main business activities confirmed by the enterprise, including the expenses of selling materials, depreciation of leased fixed assets, amortization of leased intangible assets, depreciation or amortization of investment real estate measured by cost model, and expenses or amortization of leased packaging materials. Borrow: other business expenses; Loans: raw materials, accumulated depreciation, accumulated amortization and turnover materials-packaging.

3. Operating costs belong to the cost account, which means increase by borrowing and decrease or carry forward by lending. This course needs to be carried forward at the end of the period, and there is no balance after carrying forward.