overhead

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Overhead

The expenses of a business that are not attributable directly to the production or sale of goods.

Overhead

Costs that result from having and maintaining a business. Rent is a primary (and expensive) example of direct overhead, as are office supplies.

overhead

overhead

or

indirect cost

any COST that is not directly associated with a product, that is, all costs other than DIRECT MATERIALS cost and DIRECT LABOUR cost. Production overheads (factory overheads) include the cost of INDIRECT MATERIALS and INDIRECT LABOUR along with other production expenses like factory heat, light and power, and depreciation of plant and machinery. The cost of factory departments such as maintenance, materials stores and the canteen which render services to producing departments are similarly part of production overheads. Most SELLING COSTS and DISTRIBUTION COSTS and all ADMINISTRATION COSTS are also counted as overheads since they cannot usually be directly related to units of product. See also FIXED COST, STANDARD COST.
References in periodicals archive ?
The disparity in liability burdens is driven mostly by pension obligations.
Keywords: Caregiver burden, Patients, Dialysis, Zarit burden interview.
Australians in remote and lower socioeconomic areas also experienced greater cancer burden than other Australians.
Coping strategies of denial and problem solving, strength of religious belief and perceived burden were significant predictors of wellbeing.
Prior to the crisis in 2007, there have been more consumers who had their debt burden increasing than those with decreasing burdens year to year.
Construction industry supplier WT Burdens, a family and employee owned business, has refinanced its funding capital.
When physicians were asked to choose between reduced call burden or payment, 58% of those surveyed said it was more important to reduce call burden.
Clinicians should provide effective management of patients' symptom distress, and provide psychological support for patients to reduce caregiver burden.
It was a great way for Burden to end the last National Youth Championships he is able to compete in before moving on to compete as a senior.
Burden also owned 25 percent of Regions Development Group, a commercial real estate development firm formed in 2005.
Soon they overtook an aged woman struggling under a burden that seemed far too heavy for her frail body.