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In business, an overhead or overhead expense is an ongoing expense of operating a business. Overheads are the expenditure which cannot be conveniently traced to or identified with any particular revenue unit, unlike operating expenses such as raw material and labor.
Manufacturing overhead includes [ edit ] Indirect labour cost: The indirect labour cost is the cost associated with workers, such as supervisors and material handling team, who are not directly involved in the production.
For example, variable manufacturing overhead costs are variable costs that are indirect costs, not direct costs. Variable costs are sometimes called unit-level costs as they vary with the number of units produced. Direct labor and overhead are often called conversion cost, [3] while direct material and direct labor are often referred to as ...
A pre-determined overhead rate is normally the term when using a single, plant-wide base to calculate and apply overhead. Overhead is then applied by multiplying the pre-determined overhead rate by the actual driver units. Any difference between applied overhead and the amount of overhead actually incurred is called over- or under-applied overhead.
This creates a so-called protocol overhead as the additional data does not contribute to the intrinsic meaning of the message. [5] [6] In telephony, number dialing and call set-up time are overheads. In two-way (but half-duplex) radios, the use of "over" and other signaling needed to avoid collisions is an overhead.
The generic term used by the International Union of Railways for the technology is overhead line. [1] It is known variously as overhead catenary, overhead contact line (OCL), overhead contact system (OCS), overhead equipment (OHE), overhead line equipment (OLE or OHLE), overhead lines (OHL), overhead wiring (OHW), traction wire, and trolley wire.
Overhead projector in operation, with a transparency being flashed A transparency , also known variously as a viewfoil or foil (from the French word "feuille" or sheet), or viewgraph , is a thin sheet of transparent flexible material, typically polyester (historically cellulose acetate ), onto which figures can be drawn.
An overhead projector (often abbreviated to OHP), like a film or slide projector, uses light to project an enlarged image on a screen, allowing the view of a small document or picture to be shared with a large audience.