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

Managing overhead and other business costs is essential to a business's financial stability. Small-business owners can write better business plans and set realistic goals if they predetermine costs, ...

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, ...

Determining your fixed and variable expenses is paramount to effectively building a budget. But while accounting for necessary costs is a simple and straightforward task, including discretionary ...

Discover how absorption costing is used in GAAP for external reporting. Learn its components and why it's essential for understanding manufacturing costs.

Variable overhead varies with production. The more the practice produces, the higher the variable expenses, such as disposable supplies, collections-based staff bonuses, and lab fees. Variable ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Charlene Rhinehart is a CPA , CFE, chair of ...

A fixed cost is one that your business incurs whether or not it makes any sales. An example is rent: It has to be paid every month whether or not you're generating any income, and it's the same every ...