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營業(yè)成本包括material costs(原材料成本);labour costs(勞動成本);utilities(水電等公共費用);leasing costs(租賃費用);repairs and maintenance(維修費用);vehicle expenses(車輛費用);administrative costs(行政費用);costs of goods sold(銷售貨物成本); marketing costs(營銷費用); and travel expenses(差旅費). Material costs are the most obvious cost of running a business. These include raw materials, packaging, and components for the product or service being offered. Labour costs refer to the wages and salaries paid to employees for their work. Utilities such as electricity, water and internet are necessary for day to day running of the business, making them fixed expenses. Leasing costs need to be taken into account if the business is hiring premises or equipment. Repairs and maintenance can include unexpected and planned fixing of equipment and machinery. Vehicle expenses cover the cost of fuel, parking, insurance and repairs associated with the use of vehicles in the business. Administrative costs include rent, telecommunication, and other office-related expense. Costs of goods sold refers to the raw materials, labour and other costs directly associated with producing the final product. Promotional and marketing costs are necessary in order to reach and engage with potential customers. Finally, travel expenses are bills related to business trips.