All businesses have regular expenses that are not directly related to producing goods or services. These indirect expenses are termed "overhead" costs. Most businesses calculate overhead costs on a ...

Discover the key differences between fixed and variable overhead costs and their impact on business operations. Learn how to ...

Facilities that focus on manufacturing and production track two kinds of costs: fixed costs and variable costs. The variable costs are those that change when production levels change: raw materials, ...

Overhead allocation is a source of great disagreement in our industry. Should the allocation be based on job price? On job cost? Per project? Or per field man-hour. We understand the pros and cons of ...