Jsou to náklady, které vynaloží zaměstnavatel na zaměstnance, a to pčřímé i nepřímé
Definice: http://stats.oecd.org/glossary/detail.asp?ID=4835

( dle Slovníku účtních pojmů ASPI) a dále viz. odkaz

CCOS is not universally measured the same way. One company’s CCOS may include marketing, advertising and distribution costs; another’s may only include direct sales compensation. It is important to know what is included in comparable figures.
CCOS varies by industry. Based on surveys conducted by Sibson Consulting and others over the years, the median CCOS for business-to-business sales forces tends to fall between 3 percent and 9 percent, quite a large range.
Further, there is no one correct CCOS for an industry (as illustrated by the data presented later in this article). The correct CCOS for a company depends on its sales strategy, channel strategy and other factors.
CCOS varies within a given company; representatives with higher productivity have a lower CCOS than representatives with lower productivity. Different types of sales representatives (e.g., channel representatives, product specialists, major account managers) have different CCOS.


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Note added at 15 h (2013-02-27 09:34:25 GMT)
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klidně, myslím, že to nic neovlivní a účetní (ekonom) si to přebere