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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.
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
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