overhead costs (n. pl) day-to-day costs of running a business营业间接成本

running costs costs of day-today management of a company日常经营成本

unit cost (n.) total labour, material and overhead costs to produce one unit单位成本

variable costs costs which increase or decrease as production changes 可变成本

cost-effective (adj.) which gives value划算的

[例]  The scheme is cost-effective.