Operating income ์ •์˜

Operating income์€ ๊ธฐ์—…์ด ํ•ต์‹ฌ ์‚ฌ์—… ์šด์˜์—์„œ ๋ฒŒ์–ด๋“ค์ธ ์ด์ต์œผ๋กœ, ์ด์ž์™€ ์„ธ๊ธˆ์„ ์ฐจ๊ฐํ•˜๊ธฐ ์ „์˜ ์ˆ˜์น˜์ž…๋‹ˆ๋‹ค. ์ž๊ธˆ์กฐ๋‹ฌ ๋น„์šฉ๊ณผ ์ผํšŒ์„ฑ ํ•ญ๋ชฉ์„ ์ œ์™ธํ•ด ๋ณธ์—…์ด ์–ผ๋งˆ๋‚˜ ์ž˜ ์ˆ˜ํ–‰๋˜๋Š”์ง€๋ฅผ ๋ณด์—ฌ์ค๋‹ˆ๋‹ค.

Operating income์€ ๋งค์ถœ์—์„œ ๋งค์ถœ์›๊ฐ€์™€ ์ž„๊ธˆ, ์ž„๋Œ€๋ฃŒ, ๊ณต๊ณต์š”๊ธˆ, ๋งˆ์ผ€ํŒ…๋น„, ๊ฐ๊ฐ€์ƒ๊ฐ๋น„, ๊ด€๋ฆฌ๋น„ ๊ฐ™์€ ์˜์—…๋น„์šฉ์„ ์ฐจ๊ฐํ•ด ๊ณ„์‚ฐํ•ฉ๋‹ˆ๋‹ค. ์ด์ž๋น„์šฉ, ๋ฒ•์ธ์„ธ, ํˆฌ์ž์ด์ต์€ ์ œ์™ธํ•˜๋ฏ€๋กœ, ์‚ฌ์—… ์ž์ฒด๋ฅผ ์šด์˜ํ•œ ๊ฒฐ๊ณผ๋งŒ ๋ถ„๋ฆฌํ•ด์„œ ๋ณด์—ฌ์ค๋‹ˆ๋‹ค.

Operating income์€ ๋‹ค๋ฅธ ๋‘ ๊ฐ€์ง€ ์ด์ต ์ง€ํ‘œ ์‚ฌ์ด์— ์œ„์น˜ํ•ฉ๋‹ˆ๋‹ค. EBITDA๋Š” ๊ฐ๊ฐ€์ƒ๊ฐ๋น„์™€ ์ƒ๊ฐ๋น„๋ฅผ operating income์— ๋‹ค์‹œ ๋”ํ•ด ์˜์—…ํ˜„๊ธˆํ๋ฆ„์— ๊ฐ€๊นŒ์šด ์ˆ˜์น˜๋ฅผ ๋ณด์—ฌ์ฃผ๊ณ , net income์€ ๋ฐ˜๋Œ€๋กœ ์ด์ž์™€ ์„ธ๊ธˆ์„ ์ฐจ๊ฐํ•ด ์ตœ์ข… ์ˆœ์ด์ต์— ๋„๋‹ฌํ•ฉ๋‹ˆ๋‹ค. Operating income์€ ์ด ๋‘ ์กฐ์ • ์ด์ „์˜ ํ•ต์‹ฌ ์˜์—… ์ด์ต ์ˆ˜์น˜์ž…๋‹ˆ๋‹ค.

Operating income ์˜ˆ์‹œ

ํ•œ ํšŒ์‚ฌ๊ฐ€ ๋งค์ถœ USD 1,000,000์„ ๋ณด๊ณ ํ–ˆ์Šต๋‹ˆ๋‹ค. ๋งค์ถœ์›๊ฐ€๋Š” USD 400,000์ด๊ณ  ์˜์—…๋น„์šฉ์€ USD 300,000์ž…๋‹ˆ๋‹ค.

Operating income์€ ๋‹ค์Œ๊ณผ ๊ฐ™์Šต๋‹ˆ๋‹ค:

USD 1,000,000 - USD 400,000 - USD 300,000 = USD 300,000

์ด ํšŒ์‚ฌ์˜ Operating income์€ USD 300,000์œผ๋กœ, ์ด๋Š” ์ด์ž์™€ ์„ธ๊ธˆ ์ฐจ๊ฐ ์ „ ํ•ต์‹ฌ ์˜์—…์—์„œ ๋ฐœ์ƒํ•œ ์ด์ต์ž…๋‹ˆ๋‹ค.