variable overheads

variable overheads

any OVERHEADS that vary proportionately with the level of output of a product, so that variable-overhead cost per unit of output is constant. They include such items as fuel and lubricants, and salespersons' commissions. See also FIXED OVERHEADS, SEMIVARIABLE OVERHEADS.
References in periodicals archive ?
Whilst the Company awaits the UAE Government's decision on a restructuring solution for the Company, the Board of Directors and the management are working very closely on maintaining asset quality, controlling all variable overheads and increasing efficiency at an operational level.
The concepts of fixed and variable overheads, overhead absorption and contribution and marginal costing can be found in a number of CIMA papers.

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