- plural noun the costs of the day-to-day running of a business or of part of a business (i.e., any cost, other than the cost of the goods offered for sale).
- (written as Overhead Costs)These are opportunity costs resulting from resource use that serve a variety of programmes, departments or activities but that cannot unambiguously be ascribed to any one of them. They pose an attribution problem in any organization if one is interested in discovering the total cost of a specific programme, department, etc. that has overhead support along with others in the organization. Any marginal impact on overhead costs arising from a change in the rate of any of the specific activities they support poses less of an intellectual challenge of attribution, though the practical challenges may be considerable.