production overheads

Such costs would include all related production overheads even though these may accrue on a time basis.

Fixed production overheads are often allocated based on normal capacities or expected production.

Variable production overheads are allocated to units produced based on actual use of production facilities.

The 'endeka' or high value of the yen forced companies to reduce their costs by cutting production overheads and establishing new overseas factories.

Cost comprises materials, labour and production overheads and net realisable value is based on selling prices, less distribution costs."

(b) Production overheads.

His production overheads, at 1/26 of net profits, were higher than those of his peer Thomas Knight (Tower II), because Bowes bore the costs of management, engravers and potmakers for both facilities.