Factory overhead

Factory overhead, also called manufacturing overhead or work overhead or American English factory burden, is the total cost involved in operating all production facilities of a manufacturing business that cannot be traced directly to a product.[1] It generally applies to indirect labor and indirect cost. Overhead also includes all costs involved in manufacturing with the exception of the cost of raw materials.


  1. A dictionary of business and management (5th ed.). Oxford [England]: Oxford University Press. 2009. ISBN 9780199234899. OCLC 277068142.
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