Dec 19, 2012

Overhead Cost (chi phí chung)

Examples include:
- rent,
- gas,
- electricity,
- and wages.

In business, overhead or overhead expense refers to an ongoing expense of operating a business; it is also known as an "operating expense". The term overhead is usually used when grouping expenses that are necessary to the continued functioning of the business but cannot be immediately associated with the products or services being offered (e.g., do not directly generate profits).[1] Closely related accounting concepts are fixed costs and variable costs as well as indirect costs and direct costs.

Overhead expenses are all costs on the income statement except for direct labor, direct materials, and direct expenses. Overhead expenses include accounting fees, advertising, depreciation, insurance, interest, legal fees, rent, repairs, supplies, taxes, telephone bills, travel expenditures, and utilities.[2]
--   Best Regards,  Nguyen Hung Vu [aka: NVH] (in Vietnamese: Nguyễn Vũ Hưng, グェン ヒュン ウー, 阮武興)  vuhung16plus{remove} , YIM: vuhung16 , Skype:  vuhung16plus, twitter: vuhung, MSN: vuhung16.  Nguyễn Vũ Hưng's blog on Free and Open Source:  Học tiếng Nhật:  Vietnamese LibreOffice:  Mozilla & Firefox tiếng Việt:    Disclaimer: When posted to social networking groups include, but not limited Linux Users' Groups,  Free and Open Sources forums, mailing lists, the above is my personal opinion and is *not*  the opinion of my employer(s), associations and/or groups I join.	


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