Home > Glossary > D > Direct Overhead
Illustration

Direct Overhead

Overhead costs that can be directly tied to a production process but not to a specific product unit such as factory rent or machine maintenance. These costs are allocated across units produced and influence pricing and cost control.

More Items

Debentures

Debenture is a type of long-term debt instrument issued by companies to raise capital, typically backed by the issuer’s creditworthiness…

Draft

Draft is a written order from one party (drawer) to another (drawee) to pay a specific sum to a third…

Discount on Sales or Purchases

A reduction in the price of goods or services, either as a sales incentive (sales discount) or a reward for…