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Reference.org
Operating budget
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<p>The operating budget contains the <a href="/facts/Revenue/UDcW3HGL">revenue</a> and expenditure generated from the daily business functions of the company. It concentrates on the <a href="/facts/Operating_expense/btIlR7Ke">operating expenditures</a> — the <a href="/facts/Cost_of_goods_sold/nKmac5qD">cost of goods sold</a>, the cost of direct labour and direct materials that are tied to production; as well as the <a href="/facts/Fixed_costs/BfGf8r1Q">overhead and administration costs</a> tied directly to manufacturing the goods and providing services. </p><p>The operating budget will not contain <a href="/facts/Capital_expenditure/tKSPN9KP">capital expenditures</a> and <a href="/facts/Long-term_liabilities/PTt6pW3y">long-term loans</a>. </p>