overhead
释义:
overhead
间接费用,或称burden, indirect cost. 指不与产品直接发生联系的成本。按不同形态可划分为:(1)变动间接费用(variable overhead)随产量或销量变动而变动的间接费用;(2)固定间接费用(fixed overhead)不因产量或销量变动而变动的间接费用。按不同的职能划分为:(1)制造间接费用(manufacturing overhead)(2)销售间接费用(selling overhead)(3)管理间接费用(administrative overhead)(4)研发间接费用(R&D overhead)
参见百度百科介绍