【中文版】

营业成本是指企业在经营过程中所发生的各种耗费，包括直接材料、直接人工、制造费用等直接成本，以及管理费用、销售费用等间接费用。这些成本是为了取得经营收益而必须发生的支出，是企业进行生产经营活动所必须承受的经济负担。

营业成本的计算公式是：营业成本=直接材料+直接人工+制造费用+期间费用。其中，直接材料和直接人工是直接成本，制造费用和管理、销售费用是间接费用。制造费用是指为生产产品或提供劳务而发生的各种间接费用，包括设备折旧费、维修费、工资等。管理费用和销售费用则是指为组织和管理企业生产经营活动以及为销售产品或提供劳务而发生的各项费用。

营业成本对于企业来说非常重要，它直接影响到企业的盈利水平。如果营业成本过高，企业的利润空间就会受到挤压，甚至可能导致亏损。因此，企业需要通过对营业成本的精细管理和有效控制，来提高自身的盈利能力和市场竞争力。

【英文版】

Operating cost refers to the various expenses incurred by an enterprise during its business operations, including direct materials, direct labor, manufacturing expenses, etc., as well as management expenses, sales expenses and other indirect expenses. These costs are necessary expenses incurred in order to obtain operating income and are the economic burden that enterprises must bear in order to carry out production and management activities.

The calculation formula for operating cost is: Operating cost = Direct materials + Direct labor + Manufacturing expenses + Periodic expenses. Among them, direct materials and direct labor are direct costs, while manufacturing expenses and management, sales expenses are indirect expenses. Manufacturing expenses refer to various indirect expenses incurred in the production of products or the provision of services, including equipment depreciation, maintenance fees, wages, etc. Management expenses and sales expenses refer to various expenses incurred in organizing and managing the production and business activities of the enterprise as well as selling products or providing services.

Operating cost is very important for enterprises. It directly affects the profit level of enterprises. If the operating cost is too high, the profit space of enterprises will be squeezed, and even可能导致loss. Therefore, enterprises need to improve their profitability and market competitiveness by precision management and effective control of operating costs.