[Manufacturing Cost _ Overhead Cost] 제조경비 _ 오버헤드 비용

오버헤드 비용이란
제품을 제조하거나 서비스 제작 등 직접적으로 관련 있는 운영비가 아닌 나머지 비용인 간접비용을 의미하며, 사업을 영위하기 위해 필요한 지원 비용의 개념이다.

Overhead is
Overhead costs refer to all indirect expenses of running a business. These ongoing expenses support your business but are not linked to the creation of a product or service.
Calculating overhead costs is not just important for budgeting but also determining how much the business should charge for a service or product to make a profit. For example, if you have a service-based business, then apart from the direct costs of providing the service, you will also incur overhead costs such as rent, utilities and insurance.

[Reference : Overhead costs: Definition, Classifications, Examples, and How to calculate it, deskera.com]

Some examples of overhead costs are:

• Rent
• Utilities
• Insurance
• Office supplies
• Travel
• Advertising expenses
• Accounting and legal expenses
• Salaries and wages
• Depreciation
• Government fees and licenses
• Property taxes

What Is Overhead Cost and How to Calculate It

 

Overhead Costs Definition, Classifications and Examples