For a commercial enterprise, operating costs fall into three broad categories:
Overhead costs for a business are the cost of resources used by an organization just to maintain its existence. Overhead costs are usually measured in monetary terms, but non-monetary overhead is possible in the form of time required to accomplish tasks.
Examples of overhead costs include:
Non-overhead costs are incremental such as the cost of raw materials used in the goods a business sells.
Operating Cost is calculated by Cost of goods sold + Operating Expenses. Operating Expenses consist of :