Pearson New International Edition International pcl tp indd 1

FRONT OFFICE SEMANTICS
Operating costs:
Costs directly incurred to generate revenue; these costs vary by the amount of
revenue (business volume) and are usually within control of the department manager.
Planning Work Volumes and Personnel Assignments
As shown in Figure 3, information generated and disseminated by the front 
office is used by department managers for purposes other than to schedule
employees. The examples shown in Figure 3 are far from complete, and addition-
al uses of front office information by each department are noted throughout the
chapter. Managers must have timely and accurate information to determine