Overhead Costs

Some articles on cost, overhead costs, costs, overhead:

Activity-based Costing - Prevalence - Historical Development
... Traditionally cost accountants had arbitrarily added a broad percentage of analysis into the indirect cost ... However, as the percentages of indirect or overhead costs rose, this technique became increasingly inaccurate, because indirect costs were not caused ... of direct labor and materials might be the same, additional cost for use of the machine is not being recognized when the same broad 'on-cost' percentage is added to all products ...
Activity-based Costing - Limitations - Tracing Costs
... Even in ABC, some overhead costs are difficult to assign to products and customers, such as the chief executive's salary ... These costs are termed 'business sustaining' and are not assigned to products and customers because there is no meaningful method ... This lump of unallocated overhead costs must nevertheless be met by contributions from each of the products, but it is not as large as the overhead costs ...
Non-governmental Organization - Corporate Structure - Overhead Costs
... Overhead is the amount of money that is spent on running an NGO rather than on projects ... salaries, banking and bookkeeping costs ... What percentage of overall budget is spent on overhead is often used to judge an NGO with less than 10% being viewed as good ...

Famous quotes containing the words costs and/or overhead:

    Like cellulite creams or hair-loss tonics, capital punishment is one of those panaceas that isn’t. Only it costs a whole lot more.
    Anna Quindlen (b. 1952)

    What a fog! Plane been buzzin’ around overhead for the last half hour. Must be like trying to find your way through the inside of a cow. I never did see such a country. Even the birds are walkin’.
    Dalton Trumbo (1905–1976)