Sales, general and administrative costs: related pages

Operating profit
Profit generated by a company’s operations before interest payments, tax or non operating income.
Overhead cost ratio
Overhead costs ÷ sales; the proportion of sales that is spent on overheads.
Cost/income ratio
Most often used for banks: operating expenses ÷ operating income.
Expense ratio
For a general insurer, operating expenses as a percentage of premium income. It is an efficiency measure.
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