See Overhead Costs

(GB) or overhead (US) - the various expenses of operating a business that can't be charged to any one product, process or department.

Business expenses and other indirect costs for a business, such as rent or research. This value is not attributable directly to any department or product and can therefore be assigned only arbitrarily.

Unchanging costs, which generally also keep arising on a regular basis.

Costs which cannot be allocated to a specific activity, department or project but which are general in nature. Also referred to as Central Support Costs, Core Costs or Indirect Costs.

All the items a business must pay for before it makes a profit e.g workforce, materials, transport.

These are the costs involved in running a business. They consist entirely of expense accounts (eg. rent, insurance, petrol, staff wages etc.).

Overheads are the expense of running the business (e.g. rent, rates, heating, accommodation etc) as opposed to the direct costs of personnel and materials used to produce the end result. Overheads are often calculated as a percentage of the personnel costs or added as a fixed amount to the cost price of the product.

The costs of running a business. It includes things like rent, office help, heat & light, advertising and distributing your goods and services.

costs which do not vary with output; these costs include rent, wages, electricity, etc.

The total of indirect materials, wages and expenses.

Everyday costs of running a business.

Costs incurred by a business regardless of its sales turnover.

These include rent, rates, loan interest, insurance, professional fees and depreciation.

These include wages, utility bills, marketing, telephone and travel expenses.