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Overhead (business) Overhead (bedrijfskunde) Gastos generales
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En un negocio o proyecto de cualquier tipo se denominan gastos o costes generales, en inglés overhead (abreviado de overhead cost o overhead expense), al gasto por el mero hecho de tener una actividad en funcionamiento. Ejemplos de ello son los costes de gas, electricidad, limpieza, alquiler o el sueldo de los trabajadores. El término se suele utilizar para englobar los gastos necesarios para no cesar la actividad, pero que no están directamente relacionados con los productos o servicios que se ofrecen, es decir, no aumentan los beneficios de la empresa. In business, overhead or overhead expense refers to an ongoing expense of operating a business; it is also known as an operating expense. Overheads are the expenditure which cannot be conveniently traced to or identified with any particular cost unit. Therefore, overheads cannot be immediately associated with the products or services being offered, thus do not directly generate profits. However, overheads are still vital to business operations as they provide critical support for the business to carry out profit making activities. For example, overhead costs such as the rent for a factory allows workers to manufacture products which can then be sold for a profit. Such expenses are incurred for output generally and not for particular work order; e.g., wages paid to watch and ward staff, hea De overhead of vaste lasten is het deel van een budget dat een organisatie aan de eigen organisatie besteedt. Het is een maat voor de efficiëntie van een organisatie. Geld dat een organisatie aan zichzelf besteedt, komt niet ten goede aan de doelen van deze organisatie.
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De overhead of vaste lasten is het deel van een budget dat een organisatie aan de eigen organisatie besteedt. Het is een maat voor de efficiëntie van een organisatie. Geld dat een organisatie aan zichzelf besteedt, komt niet ten goede aan de doelen van deze organisatie. En un negocio o proyecto de cualquier tipo se denominan gastos o costes generales, en inglés overhead (abreviado de overhead cost o overhead expense), al gasto por el mero hecho de tener una actividad en funcionamiento. Ejemplos de ello son los costes de gas, electricidad, limpieza, alquiler o el sueldo de los trabajadores. El término se suele utilizar para englobar los gastos necesarios para no cesar la actividad, pero que no están directamente relacionados con los productos o servicios que se ofrecen, es decir, no aumentan los beneficios de la empresa. Los gastos generales son costos sobre el estado de resultados, con excepción del trabajo directo, materiales directos y gastos directos. Los gastos generales incluyen gastos de contabilidad, depreciación, seguros, intereses, tarifas legales, reparaciones, alquiler, materiales adquiridos, impuestos, facturas de teléfono, gastos utilitarios y viajes. In business, overhead or overhead expense refers to an ongoing expense of operating a business; it is also known as an operating expense. Overheads are the expenditure which cannot be conveniently traced to or identified with any particular cost unit. Therefore, overheads cannot be immediately associated with the products or services being offered, thus do not directly generate profits. However, overheads are still vital to business operations as they provide critical support for the business to carry out profit making activities. For example, overhead costs such as the rent for a factory allows workers to manufacture products which can then be sold for a profit. Such expenses are incurred for output generally and not for particular work order; e.g., wages paid to watch and ward staff, heating and lighting expenses of factory, etc. Overheads are also very important cost element along with direct materials and direct labor. Overheads are often related to accounting concepts such as fixed costs and indirect costs. Overhead expenses are all costs on the income statement except for direct labour, direct materials, and direct expenses. Overhead expenses include accounting fees, advertising, insurance, interest, legal fees, labor burden, rent, repairs, supplies, taxes, telephone bills, travel expenditures, and utilities. There are essentially two types of business overheads. Administrative overheads and manufacturing overheads.
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