释义 |
direct overhead noun[ C ] ACCOUNTINGukus a part of the overheads (= money that a business spends on buildings, equipment, etc.) that is related directly to producing a particular product or providing a particular service: Direct overheads should be calculated in addition to direct labor costs. Compare
indirect overhead
Examples of direct overhead direct overhead The directoverhead expense, which includes the space occupied, the supervision, the executive overhead, and like items. From Project Gutenberg The directoverhead costs of maintaining hierarchies are massive. From Huffington Post These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |