英文名称：Overhead Costs 中文名称：营业间接成本
直接成本以外的成本，主要指企业日常管理、经营费用，例如租金、缴税等。
e.g. In a telephone press conference, Renault chief Carlos Ghosn said that the overhead cost savings would amount to 470 million euros , and that part of it would be accomplished by what he called \"head count reduction.\"
