This video explores how to calculate operating cash flows (OCF) in finance, breaking down complex concepts into manageable steps. We start by identifying the key components of OCF: sales, costs, and tax rates. You'll learn how to handle different scenarios, such as constant or growing sales, variable and fixed costs, and how to account for taxes efficiently. The video emphasizes practical strategies to simplify calculations for exams, including tips for using financial calculators and applying time value of money principles. By the end, you'll understand how to compute and discount OCF to present value, essential for decision-making in finance.