Table of Contents
Overhead
author: PB
check: DS
release:
Description
Overhead costs cannot be assigned directly to any cost unit. Together with the Direct costs they give the total cost of a product or service. The overhead costs include, for example, the cost of energy supply (e.g. for space heating and lighting), insurance, contributions to associations or non-profit taxes (e.g. property tax).
similar terms
Calculation, cost accounting, fixed costs
Related topics
Full cost accounting, Construction site overheads (BGK)
further web links
PB