Operating Profit differs from Net Profit in your profit and loss account in that it excludes non-operating income and expenditure, such as dividends received on investments or loan interest paid.

Operating income, often referred to as operating profit or operating earnings, represents the financial gain a company generates from its core operations. It is a fundamental measure of how well a ...

The importance of fixed expenses within a firms overall cost structure. It can be measured in various ways, for example, by looking at the responsiveness of operating profit to sales variations.