Operation

Operation is a standardized method or technique that is performed repetitively, often on different materials, resulting in different finished goods.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Operation. A standardized method or technique that is performed repetitively, often on different materials, resulting in different finished goods.

According to the ITIL Foundation 4e by Axelos,

Operation. The routine running and management of an activity, product, service, or other configuration item.