Overhead costs are expenses tied to things other than the production of goods or services. Here's how to calculate overhead.

So many of a business’ costs fluctuate based on operations. For example, the more products you make, the more you’ll spend on materials to make them. However, there are several important costs that ...

In accounting, contribution margin actually refers to the difference between sales revenue and variable costs. Contribution is also known as gross profit. The contribution is the first profit level ...

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J.B. Maverick is an active trader, commodity futures broker, and stock market analyst 17+ years of experience, in addition to 10+ years of experience as a finance writer and book editor. Andy Smith is ...

Every business has operating expenses — that is, the costs of running the business. These expenses can generally be classified in two ways: Fixed expenses and variable expenses. Understanding the ...

Business owners and their managers use budgets as a roadmap for allocating their firms' resources. Most businesses use budgets with fixed estimates for revenues and expenses, by category or ...

A new method for estimating US refinery fixed costs is useful for comparing data between different refineries and is based on the market approach that uses comparable sales. The Uniform Standards of ...