Topic: operating activities

1. TOPIC: OPERATING ACTIVITIES

Group:
RHB
Prepared by:
Grabiichuk Arina;
Yusupova Ramilya

2. DEFINITION OF OPERATING ACTIVITIES

OPERATING ACTIVITIES ARE
THE MAIN DAILY ACTIVITIES
OF AN ORGANIZATION AIMED
AT GENERATING PROFIT.
THEY INCLUDE EVERYTHING
RELATED TO THE PRODUCTION
OF GOODS OR THE
PROVISION OF SERVICES.

3. KEY CHARACTERISTICS OPERATING ACTIVITIES

• REPETITIVENESS
(CARRIED OUT REGULARLY)
KEY CHARACTERISTICS
OPERATING ACTIVITIES
• MASS CHARACTER
• PROFIT-ORIENTED
• INFLUENCES
BUSINESS STABILITY

4. EXAMPLES BY TYPE OF ACTIVITIY

• INDUSTRY:
GOODS PRODUCTION
• TRADE:
PURCHASING AND SELLING
• SERVICE SECTOR:
CUSTOMER SERVICE
• EDUCATION
KNOWLEDGE DELIVERY

5. STAGES OF OPERATING ACTIVITIES

1. PROCUREMENT OF RESOURCES
2. PRODUCTION OR SERVICE DELIVERY
3. SALES
5. PROCESS CONTROL AND IMPROVEMENT
4. CUSTOMER RELATIONS

6. INCOME AND EXPENSES

INCOME
— REVENUE
FROM
CORE ACTIVITIES
EXPENSE
S
—
MATERIALS
— SALARIES
— RENT
— UTILITY
—
PAYMENTS

7. OPERATIONAL EFFICIENCY

COST
MINIMIZATIO
N
TIMELY
ORDER
FULFILLMENT
OPERATIONAL
EFFICIENCY
PROCESS
OPTIMIZATIO
N
PRODUCT
AND SERVICE
QUALITY

8. REFLECTION IN FINANCIAL REPORTING

OPERATING ACTIVITIES ARE REFLECTED IN:
• INCOME STATEMENT
• CASH FLOW STATEMENT
THEY SHOW HOW EFFICIENTLY A COMPANY RUNS ITS
BUSINESS.

9. CONCLUSION

OPERATING ACTIVITY IS THE HEART OF A BUSINESS.
ITS EFFECTIVE MANAGEMENT ENABLES A COMPANY
TO BE PROFITABLE, COMPETITIVE, AND STABLE IN
THE MARKET.
THANK YOU FOR YOUR ATTENTION