Gaois

A collection of legal and legislative terms in Irish extracted from the European Union’s multilingual terminology database. More information »

FINANCE|financing and investment|financing|financing policy|corporate finance · BUSINESS AND COMPETITION|accounting
forchostais Reference Foclóir Staidéir Ghnó ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
ga
Gemeinkosten
de
Definition Kosten, die sich im Gegensatz zu den Einzelkosten nicht direkt, sondern nur mit Hilfe von Verteilungsschlüsseln den Kostenstellen oder Kostenträgern zuordnen lassen Reference "Council-DE nach BWL-Lexikon > Startseite > Alle Lektionen > Rechnungswesen > KLR: Kosten- und Leistungsrechnung > Kostenarten > Gemeinkosten (8.8.2023)"
overheads | overhead costs | overhead expenses | overhead | general costs | oncosts | general expenses
en
Definition expenses incurred to support a business while not being directly related to a specific product or service Reference "investopedia.com > Education - Dictionary > Overhead (4.10.2021) - What Is Overhead?"
Comment "1) Overhead costs can be: 1) fixed (they are the same amount every time), 2) variable (they increase or decrease depending on the entity's activity level), or 3) semi-variable, meaning that some portion of the expense is incurred no matter what, and the other portion depends on the level of business activity (e.g. utility costs with a base charge and the remainder of the charges being based on usage).2) Overhead costs are often assimilated to indirect costs, but some overhead costs can be directly attributed to a project and are direct costs."