MRP glossary TOP > O > Overhead Cost
Overhead Cost
Overhead Cost
Thinking of manufacturing cost in terms of the form, it is classified into Direct Cost and Overhead Cost. Direct Cost refers to a cost, about which it is difficult or impossible to measure how much an individual product was consumed. It can be divided into Indirect Material Cost, Indirect Labor Cost, and Indirect Expense.
Related term: Cost Structure
Thinking of manufacturing cost in terms of the form, it is classified into Direct Cost and Overhead Cost. Direct Cost refers to a cost, about which it is difficult or impossible to measure how much an individual product was consumed. It can be divided into Indirect Material Cost, Indirect Labor Cost, and Indirect Expense.
Related term: Cost Structure
Reference：JIT Business Research Mr. Hirano Hiroyuki