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Operating expenses would include
Forecasting Overhead
The process of estimating future overhead costs of a business, which are not directly tied to a specific business activity but are necessary for the business to operate.
Staffing Requirements
The specific needs a company has for hiring employees, including the number and type of workers needed to fulfill business objectives.
Service Delivery Model
A framework that defines the way services are delivered to clients or customers, including the processes, roles, and technologies involved.
Training Specialists
Professionals who design, conduct, and evaluate programs that enhance the skills and knowledge of an organization's employees.
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