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Overheads/indirect costs

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IGC-DEFINITION (abbreviated)

Overheads/ indirect costs / Gemeinkosten
Indirect costs are the opposite of direct costs. The salary of a departmental head of a production workshop would count as a direct cost in this department, or as an overhead related to the orders that pass through this department.

from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)

Source

IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010

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