| 释义 |
fixed overheads fixed overheads any indirect COSTS that do not vary with the level of output of a product. They include such items as rents and depreciation of fixed assets, whose total cost remains unchanged regardless of changes in the level of activity. Consequently, fixed overhead cost per unit of product will tend to fall as output increases (as OVERHEADS are spread over a larger output). See VARIABLE OVERHEADS, SEMI-VARIABLE OVERHEADS, STANDARD COST. |