First of all, business overhead expenditure needs to be budgeted and apportioned as fairly as possible to different departments of the business.

首先，公司经费需要被预算以及尽可能公平的分配给公司不同的部门。

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Even with the daily protestations that marketing is an investment and not a cost, in deference CMOs know their media budget is second or third on the capital expenditure list, and disconsolate CFOs are struggling to bring down overhead.

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