Manufacturing overhead
Manufacturing overhead is all the manufacturing costs except raw material and direct labor.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Manufacturing overhead. All the manufacturing costs except raw material and direct labor.
According to Managerial Accounting by Braun, Tietz (5th edition),
- Manufacturing overhead (MOH). All manufacturing costs other than direct materials and direct labor; also called factory overhead and indirect manufacturing cost.
Related concepts
- Accounting (alternatively known as accountancy) is management of financial data, information, and knowledge about financial transactions of legal entities. Accountancy tends to include bookkeeping and, depending on a particilar enterprise, may also include quatitative analysis of financial data in the bookkeeping system and/or business intelligence.
