Direct operating expenses are the costs associated with the day-to-day management of a business. These include expenses such as salary and benefits, rent and utilities, marketing and advertising, and other essential items like office supplies and equipment. In short, these are the expenses that are required to keep your business running. Good management of direct operating expenses can help to make an organization more profitable and efficient. Keeping track of these expenses in an organized manner is key to maximizing profits and staying on top of budgeting goals.