Operating profit of establishment


Operating profit refers to the value obtained by subtracting total operating expenses and the cost of goods sold from total operating revenues.

Establishment refers to the level at which accounting data required to measure production is available (principal inputs, revenues, salaries and wages). The establishment, as a statistical unit, is defined as the most homogeneous unit of production for which the business maintains accounting records from which it is possible to assemble all the data elements required to compile the full structure of the gross value of production (total sales or shipments, and inventories), the cost of materials and services, and labour and capital used in production.


  • Percentage of total operating revenue February 09, 2017 to current

Relation to previous version

  • Operating profit of establishment February 09, 2917 to current

    This is the current version.

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