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Overhead

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Master ACCA F5: Performance Management Mind Map on Overhead, created by Shahid Musthafa on 03/07/2013.
Shahid Musthafa
Mind Map by Shahid Musthafa, updated more than 1 year ago
Shahid Musthafa
Created by Shahid Musthafa almost 11 years ago
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Overhead
  1. Overheads are the cost incurred which manufacturing a product ,service or running a department .The overheads cannot be traced directly to a product,department or service .
    1. Indirect materials
      1. The total of these costs are are usually split into following categories
        1. Production
          1. Non-Production
            1. Administration
              1. Selling and Distribution
          2. Indirect Labour
            2. Indirect Expenses
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