Overhead Cost

音标：[ˈoʊvərhɛd kɔst]

翻译：

Overhead cost 译为 间接费用 或 固定费用，指的是公司在正常经营过程中发生的、与生产产品或提供服务无直接关系的费用。

意思：

Overhead cost 是指企业为了运营而产生的必要费用，但这些费用与产品或服务的直接生产没有直接关系。通常包括租金、管理人员工资、办公设备、保险和公用事业费用等。

用法：

Overhead costs 是固定支出，不直接参与生产过程，但却对公司运营至关重要。

这种成本通常难以直接分配到特定产品或服务，因此企业往往将其在所有产品中分摊。

例句：

The company reduced its overhead costs by outsourcing some administrative tasks.
公司通过外包一些行政任务来减少间接费用。

Overhead costs are often fixed, which means they remain the same regardless of how much a company produces.
间接费用通常是固定的，这意味着无论公司生产多少，费用保持不变。

The rise in overhead costs is one of the reasons for the company's reduced profit margins.
间接费用的上升是公司利润率下降的原因之一。

Overhead costs can be a significant burden for small businesses with limited revenue.
对于收入有限的小型企业来说，间接费用可能是一个沉重的负担。

The manager asked the team to find ways to reduce overhead costs without compromising quality.
经理要求团队找到减少间接费用的方法，同时不影响质量。

It's essential to track overhead costs to understand your business's profitability.
追踪间接费用对于了解企业的盈利能力至关重要。

Businesses must account for overhead costs when calculating product pricing.
企业在计算产品定价时必须考虑间接费用。

Overhead costs include rent, utilities, and administrative salaries.
间接费用包括租金、公用事业费用和行政人员工资。

Cutting overhead costs might help improve the company's cash flow.
削减间接费用可能有助于改善公司的现金流。

The company implemented software to help manage and reduce overhead costs.
公司实施了软件来帮助管理和减少间接费用。

短语搭配：

Reduce overhead costs — 减少间接费用

Allocate overhead costs — 分配间接费用

Overhead cost analysis — 间接费用分析

Fixed overhead costs — 固定间接费用

Variable overhead costs — 可变间接费用

这种费用管理对企业盈利至关重要，尤其是当公司面