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{{refimprove|date=October 2017}}
{{refimprove|date=October 2017}}


'''Factory overhead''', also called '''manufacturing overhead''' or '''work overhead,''' or '''factory burden''' in [[American English]], is the total cost involved in operating all production facilities of a [[manufacturing]] business that cannot be traced directly to a [[Final good|product]].<ref>{{Cite book|url=https://www.worldcat.org/oclc/277068142|title=A dictionary of business and management.|date=2009|publisher=Oxford University Press|isbn=9780199234899|edition=5th|location=Oxford [England]|oclc=277068142}}</ref> It generally applies to indirect labor and [[Indirect costs|indirect cost]]. Overhead also includes all [[Manufacturing cost|costs]] involved in manufacturing with the exception of the cost of [[Raw material|raw materials]].
'''Factory overhead''', also called '''manufacturing overhead''' or '''work overhead,''' e exception of the cost of [[Raw material|raw materials]].


==References==
==References==

Revision as of 21:27, 10 March 2021

Factory overhead, also called manufacturing overhead or work overhead, or factory burden in American English, is the total cost involved in operating all production facilities of a manufacturing business that cannot be traced directly to a product.[1] It generally applies to indirect labor and indirect cost. Overhead also includes all costs involved in manufacturing with the exception of the cost of raw materials.

References

  1. ^ A dictionary of business and management (5th ed.). Oxford [England]: Oxford University Press. 2009. ISBN 9780199234899. OCLC 277068142.