【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的总和，是企业获取利润所必须付出的代价。营业成本包括直接成本和间接成本两部分。直接成本是指与生产或提供劳务直接相关的成本，如原材料、人工等；间接成本则是指与生产或提供劳务间接相关的成本，如管理费用、销售费用等。

营业成本等于什么？营业成本等于企业为获取收入而必须付出的代价，是企业经营过程中所发生的各种耗费的总和。它是企业维持正常运转、实现盈利的必要支出，也是企业评估经济效益和财务状况的重要指标。

在企业的经营过程中，营业成本的大小直接影响着企业的盈利水平。如果企业的营业成本过高，就会使得企业的利润空间被压缩，甚至可能导致亏损；而如果营业成本过低，则可能会使得企业在产品质量、服务质量等方面失去竞争力。因此，企业需要合理控制营业成本，以提高企业的盈利能力和市场竞争力。

【英文版】

Operating cost refers to the total expenditure incurred by an enterprise in its business activities, which is the necessary cost for the enterprise to obtain profits. Operating cost includes direct cost and indirect cost. Direct cost refers to the cost directly related to the production or provision of services, such as raw materials, labor, etc. Indirect cost refers to the cost indirectly related to the production or provision of services, such as management expenses, sales expenses, etc.

What is the operating cost equal to? The operating cost is equal to the necessary cost for the enterprise to obtain income, which is the total expenditure incurred in the business activities of the enterprise. It is the necessary expenditure for the enterprise to maintain normal operations and achieve profits, and also an important indicator for assessing economic效益 and financial status.

In the business process of the enterprise, the size of operating cost directly affects the profit level of the enterprise. If the operating cost of the enterprise is too high, it will compress the profit space of the enterprise and even lead to losses. While if the operating cost is too low, it may make the enterprise lose competitiveness in product quality, service quality and other aspects. Therefore, enterprises need to reasonably control operating costs to improve their profitability and market competitiveness.