Jump to content

Factory overhead

From Wikipedia, the free encyclopedia

This is an old revision of this page, as edited by 141.0.14.73 (talk) at 12:55, 17 August 2016. The present address (URL) is a permanent link to this revision, which may differ significantly from the current revision.

Factory overhead, also called manufacturing overhead or work overhead, is the total cost involved in operating all production facilities of a manufacturing business. It generally applies to indirect labor and indirect cost, it also includes all costs involved in manufacturing with the exception of the cost of raw materials and direct labor. Factory overhead also includes certain costs such as quality assurance costs, cleanup costs, and property insurance premiums.