TingTa的部落格

Q:何謂 Overhead ?

A:  

　　簡言之，意思為"額外"開銷。

　　不過意思可能還是很模糊，所以來簡單舉生活例子說明-

　　我們有時問人：你出門吃中飯花多少時間？　你也許回答：半小時。

　　但實際上吃中飯可能只花了１５分鐘，而剩餘的１５分鐘用在來回去餐廳的路程時間、等餐點的時間...等，

　　這段除了吃中飯外包含的１５分鐘，通常可稱為Overhead。

ps:

Indirect expenses of running a business not directly associated with a particular item or service sold. For example, wages paid to factory workers and the cost of production materials are direct costs. Electricity, insurance, and benefits paid to workers are overhead expenses. By applying a factor called the burden rate, cost accounting attempts to allocate overhead, where possible, to the cost of goods sold.

Read more: http://www.answers.com/topic/overhead#ixzz276zAtFFF

By　教授給的www.answers.com去搜尋Overhead所搜尋的其中一段