Overhead

This 1980 Abt Books publication is a unique and comprehensive treatment of the business concept of overhead. In an easy-to-read style with numerous specific examples, the author first defines terms, then distinguishes among types of overhead, gives examples of overhead application, instructs in methods of projecting predetermined overhead rates, examines departmental or cost center overhead, and details overhead applications in government contracts. A useful text for students and practitioners of business management and accounting.