overhead cost（overhead costing）

overhead cost

Overhead cost（间接费用），通常指企业经营活动中不能直接归属到具体产品生产、销售和服务之中所产生的费用，例如：单位间接材料消耗、物料管理费用项、机器设备运行维护费用、人员工资、工资社会费用、电费、水费、税金、办公用品、招待费以及不可预见的损耗等等。

这些非生产直接成本项目对一个企业的经营活动而言是条件必须的，比如工资薪酬等，它们影响着一个企业的经营成果，企业的管理者必须控制和优化这些费用，以便达到降低企业成本、提高利润率的目的。一般而言，间接费用包含在商业费用下，是企业最重要的费用，贯穿企业全程费用考核和优化的重要内容。

在费用识别工作中，间接费用的区分是很容易被忽视的。企业在计算和考核成本上，是无法少得了间接费用的支出的。企业的长期竞争能力，很大程度上就是要控制间接费用的变化趋势，而不是以短期绩效来衡量。虽然间接费用降低有助于提高效率，但是过度压缩间接费用，就可能对企业的长期发展产生负面影响。

所以，要想做好间接费用的管理，首先要明确企业的发展战略定位，建立合理的间接费用定额计划，并制定准确的规划和管理措施，有效控制企业间接费用，最终达到降低企业成本、提高利润的目的。

overhead costing

Overhead Costing

Overhead costing is an accounting system used in businesses to assign costs to various business activities and products. Generally, overhead costs are those that are not directly associated with producing the product, such as rent for the workspace, administrative costs, and depreciation costs of equipment.（一）

In overhead costing, all costs associated with production are aggregated and shared among all products produced by a business. This is usually done by attaching specific costs to specific resources, such as labor, consoles, or machinery. For example, if a company produces computer games using certain machines and labor, the company would assign the cost of these resources, such as power and rent, to the total cost of producing the game, even if the cost is not related to a specific game.（二）

The main purpose of overhead costing is to provide an accurate representation of the cost of production. It allows businesses to accurately predict future costs and adjust their production methods accordingly. When companies use overhead costing, they can also ensure that their pricing is fair and competitive, as all costs are considered.（三）

Direct Costing

Direct costing, unlike overhead costing, is an accounting system that assigns costs directly to specific products. Costs associated with resources used for production are assigned to the specific product rather than shared across all products.（四）

In direct costing, costs associated with production are spread across specific products only. For example, if a company produces multiple items with the same material, each product will have its own cost attached to the material. This system helps businesses more accurately determine the costs of individual products, making it easier to create fair prices and inform customers of the cost of a product.（五）

The main difference between overhead costing and direct costing is that overhead costing includes all costs related to production, whereas direct costing assigns costs to individual products and resources. This difference is important to businesses, as it makes it easier to predict future costs and keep prices competitive.（六）

In conclusion, overhead and direct costing are two accounting systems that allow businesses to track the costs of their products accurately. While both systems allow businesses to accurately track costs and make informed decisions, the main distinguishing factor between them is the way in which costs are assigned. In overhead costing, costs are shared between all products, while in direct costing, costs are assigned directly to individual products. This difference is important to businesses, as it allows them to accurately predict future costs and keep prices competitive.（七）