【中文版】

成本费用率是指企业在一定时期内所实现的净利润与相应的成本或费用之间的比率。它反映了企业投入产出效率，即一定时期内企业为获得收益所投入的成本或费用的水平。

成本费用率的计算公式为：成本费用率 = 净利润 / 成本或费用总额。其中，净利润是指一定时期内企业所获得的净收益，即利润总额扣除所得税后的余额；成本或费用总额则是指企业在一定时期内所支付的全部成本和费用，包括直接成本、间接成本、营业费用、管理费用等。

成本费用率可以用来评估企业的成本控制能力和经营效益。如果企业的成本费用率较高，说明企业在成本控制方面存在问题，需要采取措施降低成本，提高盈利能力。同时，也可以通过不同产品或不同部门的成本费用率的比较，发现企业的管理漏洞和改进方向，进一步提高企业的经营效益。

【英文版】

The cost utilization rate refers to the ratio of net profit achieved by an enterprise within a certain period to the corresponding costs or expenses. It reflects the efficiency of input-output of the enterprise, i.e. the level of costs or expenses incurred by the enterprise in a certain period to obtain benefits.

The calculation formula of the cost utilization rate is: cost utilization rate = net profit / total cost or expenses. Among them, net profit refers to the net收益 obtained by the enterprise within a certain period, i.e. the amount after deducting income tax from the total profit; total cost or expenses refer to all costs and expenses incurred by the enterprise within a certain period, including direct costs, indirect costs, operating expenses, management expenses, etc.

The cost utilization rate can be used to evaluate the cost control ability and operational efficiency of the enterprise. If the cost utilization rate of an enterprise is high, it means that there are problems in the cost control of the enterprise, and measures need to be taken to reduce costs and improve profitability. At the same time, the comparison of cost utilization rates of different products or departments can also reveal management vulnerabilities and improvement directions to further improve the operational efficiency of the enterprise.