什麼是上客成本

答: 以和黃的電訊公司為例, 方便解說。
電訊業競爭, 進入白熱化的階段; 好的銷售地點, 是重要的一環。因此, 在人流不息的地標, 租下商鋪, 此刻, 出現了租金；租下銷售點的同時, 亦出現了大廈的管理費用、水費和電費; 到此刻為止, 銷售中心, 仍未能真正運作, 因為, 缺乏了銷售人員。
銷售產品, 解釋先進的功能, 當然, 少不了專業的銷售員。他們的出現, 薪酬、醫療開支、福利、文具費用……….等等亦尾隨其後。若公司, 想進一步, 利用現有的優勢條件,會是加強產品的宣傳, 當然, 無可避免地出現了廣告費用。
這些營運的支出, 就是上客成本。

EBITDA stands for "Earnings Before Interest, Taxes, Depreciation, & Amortization"
圖片參考：http://tw.yimg.com/i/tw/ugc/rte/smiley_22.gif

EV/EBITDA is a valuation multiple that is often used in parallel with, or as an alternative to, the P/E ratio. Typically this ratio is applied when valuing cash-based businesses.
圖片參考：http://tw.yimg.com/i/tw/ugc/rte/smiley_22.gif

An approximate measure of a company's operating cash flow based on data from the company's income statement. Calculated by looking at earnings before the deduction of interest expenses, taxes, depreciation, and amortization.In general, EBITDA is a useful measure only for large companies with significant assets, and/or for companies with a significant amount of debt financing. It is rarely a useful measure for evaluating a small company with no significant loans. Sometimes also called operational cash flow.
圖片參考：http://tw.yimg.com/i/tw/ugc/rte/smiley_22.gif