Controlling your manufacturing expenses starts with identifying your factory overhead costs. These are all the expenses other than the direct materials and direct labor used to produce your ...

Overhead refers to certain costs a business incurs when producing a product. Any cost other than the direct cost of labor and the direct cost of materials is considered a form of overhead. Factory ...

Costs in a business are traditionally divided into operating and administrative categories. Both are necessary for the company, but operating costs are closely tied to specific products and services ...

Overhead costs are expenses tied to things other than the production of goods or services. Here's how to calculate overhead.

As a former corporate controller and senior vice president of operations, I have experienced both sides of allocated overhead. I have learned manufacturing executives have more control over costs ...

Shank, John K. "Some Comments on Computing Manufacturing Overhead Cost Variances." Harvard Business School Background Note 176-062, October 1975. (Revised December 1991.) ...