Overhead is the cost of running a company's daily business operations. This amount is fixed and does not change as the company's production level rises or falls. The operating overhead rate is ...

When calculating the full cost of a product or service, a company first allocates all direct material and labor costs and direct expenses on a per-unit basis. Overhead costs are those that the ...

Last month, we provided an article on overhead calculation and rate. That was Overhead Rates 101. In this month’s guest column, Ken Hedlund, Somerset CPAs (somersetcpas.com), introduces a more ...

The burden rate can help you target profitability by exploring the relationship between direct and indirect costs. Many, or all, of the products featured on this page are from our advertising partners ...

Despite claims by the Obama administration that the Affordable Care Act will reduce health insurance companies' spending on overhead, thereby channeling a greater share of consumers' premium dollars ...