{"id":2983,"date":"2025-02-07T04:49:50","date_gmt":"2025-02-07T04:49:50","guid":{"rendered":"https:\/\/www.hashmicro.com\/my\/blog\/?p=2983"},"modified":"2025-12-05T04:53:14","modified_gmt":"2025-12-05T04:53:14","slug":"overhead-cost","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/my\/blog\/overhead-cost\/","title":{"rendered":"A Guide to Understanding Overhead Cost for Business"},"content":{"rendered":"<p>Are hidden expenses quietly eating into your business profits? Overhead cost, like admin fees, employee perks, and even corporate car costs, can pile up fast if left unchecked.<\/p>\n<p>Understanding these costs isn\u2019t just about spotting expenses; it\u2019s about knowing <i>where<\/i> your money goes and how to manage it efficiently. Learning how to calculate overhead costs can help you budget smarter and improve profitability.<\/p>\n<p data-start=\"807\" data-end=\"1094\">So, what exactly are overhead costs, and how do they impact your bottom line? Let\u2019s break it down and explore how managing them efficiently can lead to a healthier, more profitable business. Want to take control of your overhead? Try a<a href=\"https:\/\/www.hashmicro.com\/my\/free-product-demo\/?medium=web-form-header\"> free demo<\/a> of<a href=\"https:\/\/www.hashmicro.com\/my\/accounting-software\"> HashMicro\u2019s Accounting Software<\/a> today!<\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#manufacturing-overhead-cost\">Overhead costs<\/a> are ongoing business expenses not directly tied to production, and managing them effectively ensures profitability.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#total-overhead-cost-formula\">These costs can be fixed<\/a>, variable, or semi-variable, impacting budgeting, pricing, and overall financial health.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#important\">Tracking overhead costs<\/a> helps businesses identify unnecessary spending, improve cash flow, and make informed decisions.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#hashmicro\">HashMicro\u2019s Accounting Software<\/a> provides real-time expense tracking and automation to help businesses control overhead costs.<\/li>\n<\/ul>\n<p><style>\r\n.button-cta-custom {\r\n    background-color: #8a0e19;\r\n    color: #fff !important;\r\n    -webkit-transition: all .3s ease;\r\n    transition: all .3s ease;\r\n    padding: 8px 24px;\r\n    display: inline-block;\r\n    border-radius: 8px;\r\n    font-size: 16px;\r\n    font-weight: bold;\r\n}\r\n.button-cta-custom:hover{\r\n\tbackground-color:#991b26\t\t\r\n}\r\n<\/style>\r\n<a class=\"button-cta-custom\" href=\"https:\/\/www.hashmicro.com\/my\/free-product-demo?medium=cta-button\" target=\"_blank\">Click Here to Get the Free Demo!<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/www.hashmicro.com\/my\/free-product-demo\/?medium=free-product-demo\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/free-demo-desktop-my.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/free-demo-desktop-my.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2024\/07\/free-demo-mobile-my.jpg\" alt=\"FreeDemo\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><!-- <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tTable of Content\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div class=\"dropdown-fixed-top\" id=\"dropdown-fixed-top\">\r\n\t<div class=\"row\">\r\n\t\t<p id=\"pilihDaftarIsi\">Content Lists<\/p>\r\n\t\t<p><i class=\"td-icon-menu-down\"><\/i><\/p>\r\n\t<\/div>\r\n\t\r\n\t<div>\r\n\t\t<ul id=\"list_toc_top\" class='list_toc'><\/ul>\r\n\t<\/div>\r\n<\/div> -->\r\n\r\n<!-- TOC mobile -->\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Table of Content<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n<!-- TOC mobile -->\r\n\r\n<style>\r\n\t@media (max-width: 992px) {\r\n\t\t#toc_group_article {\r\n\t\t\tpadding-top: 24px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc_float {\r\n\t\tmax-height: calc(100vh - 250px);\r\n\t\toverflow-y: auto;\r\n\t}\r\n\t\r\n\t#list_toc_top {\r\n\t\tdisplay: none;\r\n\t\tbackground: #fff;\r\n\t\tmargin-bottom: 4px;\r\n\t}\r\n\t\r\n\t#list_toc_top li {\r\n\t\tdisplay: block;\r\n\t\tmargin-left: 0;\r\n\t\tlist-style: none;\r\n\t}\r\n\t\r\n\t#list_toc_top a {\r\n\t\tpadding: 5px;\r\n\t\tdisplay: block;\r\n\t}\r\n\t\r\n\t#list_toc_top.show {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t#list_toc_top a {\r\n\t\tcolor: #434343;\r\n\t\tborder-bottom: 1px solid #bbb;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top {\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\t\t\t\t\r\n\t}\r\n\r\n<\/style>\r\n\r\n<style>\r\n\t@media (max-width: 992px) {\r\n\t\t#toc_group_article {\r\n\t\t\tpadding-top: 24px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc_float {\r\n\t\tmax-height: calc(100vh - 250px);\r\n\t\toverflow-y: auto;\r\n\t}\r\n\t\r\n\t#list_toc_top {\r\n\t\tdisplay: none;\r\n\t\tbackground: #fff;\r\n\t\tmargin-bottom: 4px;\r\n\t}\r\n\t\r\n\t#list_toc_top li {\r\n\t\tdisplay: block;\r\n\t\tmargin-left: 0;\r\n\t\tlist-style: none;\r\n\t}\r\n\t\r\n\t#list_toc_top a {\r\n\t\tpadding: 5px;\r\n\t\tdisplay: block;\r\n\t}\r\n\t\r\n\t#list_toc_top.show {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t#list_toc_top a {\r\n\t\tcolor: #434343;\r\n\t\tborder-bottom: 1px solid #bbb;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top {\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\r\n<\/style>\r\n\r\n<!-- START ToC styling  -->\r\n<style>\r\n\t\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n<!-- END ToC styling  -->\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 700;\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\tconst panel2 = document.querySelector(\"#toc .list\");\r\n\tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n  let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n  \/\/ Function to handle scroll and add\/remove .sticky class\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Highlight user progress as the heading comes\r\n    headers.forEach(header => {\r\n\t\tconst headerTop = header.offsetTop;\r\n\t\tconst headerHeight = header.clientHeight;\r\n\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\ttocTitle.textContent = 'Table of Content';\r\n\t\t\t}\r\n\t\t}\r\n\t});\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader != '') {\r\n\t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\t\t\t  link.classList.add('active');\r\n\t\t  }\r\n\t  }\r\n    });\r\n\/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/         toc.style.display = 'block';\r\n\/\/ \t}else{\r\n\/\/         toc.style.display = 'none';\r\n\/\/ \t}\r\n    \/\/ Update TOC title if sticky\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n        toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n        toc.style.backgroundColor = \"#FFF\";\r\n\t\tpanel2.style.height = '0px';\r\n\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t  if(window.innerWidth < 767){\r\n\/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n       \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\t\t  }\r\n      }\r\n      if (currentHeader) {\r\n\/\/         console.log(\"activeLink:\", activeLink);\r\n        if (activeLink) {\r\n\/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n          tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n        }\r\n      }\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset'; \/\/ Reset to original width\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\t\ticon.style.transform = \"rotate(180deg)\";\r\n    }\r\n  }\r\n\r\n    \/\/ Attach the scroll event listener to the window\r\n    window.addEventListener('scroll', handleScroll);\r\n\r\n    \/\/ Initial call to handleScroll to set the correct state on load\r\n    handleScroll();\r\n});\r\n\t\r\n\t\/\/ Open toggle TOC\r\n\t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\t\tvar toc = document.querySelector(\"#toc\");\r\n\t\tvar icon = document.querySelector(\".toc-icon\");\r\n\t\tconst tocTitle = document.querySelector('#toc-title');\r\n\t\tconst tocs = document.querySelector('#toc.sticky');\r\n \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\t\t  tocHeader.addEventListener(\"click\", function() {\r\n\t\t\tvar panel = this.nextElementSibling;\r\n\t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\t\t\t\tif(window.innerWidth > 768){\r\n\t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t}\r\n\t\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\t\t\t\t}\r\n\t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\t\t\t} else {\r\n\t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\t\t\ttoc.style.paddingBottom = '24px';\r\n\t\t\t \tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t  });\r\n\r\n\t\t  \/\/ Close TOC when a link inside it is clicked\r\n\t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\t\t  tocLinks.forEach(function(link) {\r\n\t\t\tlink.addEventListener(\"click\", function() {\r\n\t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t});\r\n\t\t  });\r\n\t\t});\r\n<\/script>\r\n\r\n<!-- <script>\r\n\tvar pilihDaftarIsi = document.getElementById('pilihDaftarIsi');\r\n\t\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\tvar dropdownFixedTop = document.querySelector('.dropdown-fixed-top');\r\n\r\n\t\tdropdownFixedTop.addEventListener('click', function() {\r\n\t\t\tvar dropdownContent = this.querySelector('.list_toc');\r\n\t\t\tdropdownContent.classList.toggle('show');\r\n\t\t});\r\n\r\n\t\twindow.addEventListener('click', function(event) {\r\n\t\t\tvar listTocTop = document.getElementById('list_toc_top');\r\n\r\n\t\t\tif (!dropdownFixedTop.contains(event.target)) {\r\n\t\t\t\tlistTocTop.classList.remove('show');\r\n\t\t\t}\r\n\t\t});\r\n\t});\r\n\t\r\n\tvar daftarIsiContainer = document.getElementById('toc_group_article');\r\n\tvar dropdownFixedTop = document.getElementById('dropdown-fixed-top');\r\n    var triggered = false; \/\/ Flag to keep track of whether the function has been triggered\r\n\r\n    window.addEventListener('scroll', function() {\r\n        if (!triggered && isCompletelyScrolledPast(daftarIsiContainer)) {\r\n            showSectionDropdownFixedTop(false);\r\n            triggered = true;\r\n        } else if (triggered && !isCompletelyScrolledPast(daftarIsiContainer)) {\r\n            showSectionDropdownFixedTop(true);\r\n            triggered = false;\r\n        }\r\n    });\r\n\r\n    function isCompletelyScrolledPast(element) {\r\n        var elementTop = element.getBoundingClientRect().top;\r\n        var elementBottom = element.getBoundingClientRect().bottom;\r\n        return elementTop < 0 && elementBottom < 0;\r\n    }\r\n\r\n    function showSectionDropdownFixedTop(show) {\r\n\t\tif (show) {\r\n\t\t\tdropdownFixedTop.classList.remove(\"show\");\r\n\t\t} else {\r\n\t\t\tdropdownFixedTop.classList.add(\"show\");\r\n\t\t}\r\n    }\r\n\r\n\/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n\t\t  pilihDaftarIsi.innerHTML = a.textContent;\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float', 'list_toc_top']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script> -->\r\n<!-- END script lama -->\r\n\t\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float', 'list_toc_top']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\t\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n        \/\/ Fungsi untuk mengubah teks menjadi format id\r\n        function formatId(text) {\r\n            return text.trim().replace(\/[^\\w\\d]+\/g, '_');\r\n        }\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    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id;\r\n                if (headings.length > 0) {\r\n                    headings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n                }\r\n            }\r\n        });\r\n\r\n        \/\/ Membuat list HTML dari objek headings\r\n        const ul = document.getElementById('list_toc');\r\n        let currentUl = ul;\r\n        headings.forEach(heading => {\r\n            const li = document.createElement('li');\r\n            const a = document.createElement('a');\r\n            a.textContent = heading.title;\r\n            a.href = `#${heading.id}`;\r\n            li.appendChild(a);\r\n\r\n            if (heading.level === 'h2') {\r\n                \/\/ Menyimpan ul saat ini untuk menambahkan nested ul\r\n                currentUl = li;\r\n                ul.appendChild(li);\r\n            } else if (heading.level === 'h3') {\r\n                if (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n                    \/\/ Jika belum ada nested ul, buat satu\r\n                    const nestedUl = document.createElement('ul');\r\n                    currentUl.appendChild(nestedUl);\r\n                    currentUl = nestedUl;\r\n                }\r\n                currentUl.appendChild(li);\r\n            }\r\n\r\n            createNestedList(li, heading.children);\r\n        });\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\nconst ulFloat = document.getElementById('list_toc');\r\nconst ulJourney = document.getElementById('list_journey');\r\n\r\n\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc_float'\r\n\tif (ulFloat !== null) {\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\t\tconst ulTocTop = document.getElementById('list_toc_top');\r\n\t\tif ((ulToc !== null || ulToc !== undefined) && window.innerWidth > 1018){\r\n\t\t\tulToc.append(...clonedChildren);\r\n\t\t} else {\r\n\t\t\tulTocTop.append(...clonedChildren);\r\n\t\t}\r\n\t} \r\n\r\n\tif (ulJourney !== null) {\r\n\t\tconst clonedChildrenJourney = ulJourney.cloneNode(true).children;\r\n\t\tconst ulTocJourney = document.getElementById('list_toc_journey');\r\n\t\tulTocJourney.append(...clonedChildrenJourney);\r\n\t} \r\n\r\n\r\n\r\n\r\n\t\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n        function getNavbarHeight() {\r\n            const navbar = document.getElementById('tdi_34');\r\n            return navbar ? navbar.offsetHeight : 0;\r\n        }\r\n\r\n        \/\/ Fungsi untuk menambahkan offset posisi scroll\r\n        function scrollToElementWithOffset(elementId) {\r\n            const element = document.getElementById(elementId);\r\n            if (element) {\r\n                const offset = getNavbarHeight();\r\n                const elementPosition = element.getBoundingClientRect().top;\r\n                const offsetPosition = elementPosition - offset-40;\r\n\r\n                window.scrollBy({\r\n                    top: offsetPosition,\r\n                    behavior: 'smooth'\r\n                });\r\n            }\r\n        }\r\n\r\n        \/\/ Fungsi untuk menangani klik pada tautan judul\r\n        function handleTitleClick(event) {\r\n            event.preventDefault();\r\n            const href = event.target.getAttribute('href').substr(1);\r\n            scrollToElementWithOffset(href);\r\n        }\r\n\r\n        \/\/ Tambahkan event listener untuk semua tautan judul\r\n        const titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n        titleLinks.forEach(link => {\r\n            link.addEventListener('click', handleTitleClick);\r\n        });\r\n\t});\r\n    <\/script> -->\r\n<!-- \t<style>#toc_group_float{display:block !important}<\/style> -->\r\n<\/p>\n<h2><b>What is Overhead Cost?<\/b><\/h2>\n<p><span id=\"manufacturing-overhead-cost\">Overhead costs refer to the ongoing expenses a business incurs that are not directly tied to producing goods or services. It is essential for budgeting and setting prices to ensure profitability, and these expenses must be covered continuously regardless of the company&#8217;s sales volume.<\/span><\/p>\n<p>Overhead expenses appear on the income statement and impact a company&#8217;s profitability. To determine net income, a business deducts both production and overhead costs from its total revenue.<\/p>\n<p>Also, this expense is generally a broad expense that applies to the entire company. It is usually recorded as a total amount and later distributed to specific projects or departments using cost drivers.<\/p>\n<p>For instance, with activity-based costing, a service business might assign overhead costs based on departmental activities, such as printing or office supplies.<\/p>\n<h2><b>Types of Overhead Cost<\/b><\/h2>\n<p><span id=\"total-overhead-cost-formula\">Overhead expenses can be fixed, variable, or semi-variable, depending on how they change with business activity.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Fixed Overhead: <\/b>These expenses remain the same each month, regardless of business activity. Examples include rent, salaries, property taxes, asset depreciation, and government licenses.<\/li>\n<li aria-level=\"1\"><b>Variable Overhead: <\/b>These costs fluctuate with business activity. They rise during busy periods and decrease when activity slows. Examples include shipping, office supplies, marketing, legal fees, and equipment maintenance.<\/li>\n<li aria-level=\"1\"><b>Semi-Variable Overhead: <\/b>These costs combine fixed and variable elements. A base amount is always incurred, but the total cost varies with usage. Examples include sales commissions, vehicle expenses, and utilities with fixed charges plus usage-based costs.<\/li>\n<li aria-level=\"1\"><b>Other Overhead Types:<\/b> Businesses may categorize overhead differently. General and administrative overhead includes expenses for management, accounting, HR, and reception.<\/li>\n<\/ul>\n<h2><b>How to manage overhead costs<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Effectively managing overhead cost means more than cutting back on spending\u2014it\u2019s about identifying the areas draining your budget and applying smarter, more strategic controls. From financial tracking to employee engagement, small improvements across different parts of your business can drive significant savings.<\/span><\/p>\n<h3><b>Track and analyze spending<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Use accounting software like HashMicro\u2019s to monitor overhead cost in real time, automate reports, and gain insights into spending patterns. Setting clear budgets with routine reviews helps catch overspending early, while benchmarking against industry standards shows how your performance compares.<\/span><\/p>\n<h3><b>Reduce fixed costs<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Lower your overhead cost by reviewing and renegotiating contracts with suppliers, landlords, and service providers. Switching to remote or hybrid work can reduce office space expenses, and investing in energy-efficient equipment helps shrink your monthly utility bills over time.<\/span><\/p>\n<h3><b>Streamline operations<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Overhead cost often increases due to inefficient workflows. Automating repetitive tasks, going paperless, and training employees to handle multiple roles reduces manual work and unnecessary expenses, while eliminating redundant processes enhances overall efficiency.<\/span><\/p>\n<h3><b>Optimize outsourcing and staffing<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Consider outsourcing non-core functions like payroll, IT, or customer service to reduce long-term staffing costs. When deciding whether to hire in-house or contract out, weigh the financial benefits and choose the option that keeps overhead cost under control without sacrificing quality.<\/span><\/p>\n<h3><b>Improve supplier and inventory management<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Managing suppliers well can lead to cost reductions through better payment terms or discounts. Continuously compare vendor pricing and maintain lean inventory levels to avoid high holding costs\u2014both practices play a vital role in minimizing overhead cost.<\/span><\/p>\n<h3><b>Empower your employees<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Productive teams help minimize overhead cost by working more efficiently and reducing waste. Offering proper training, setting clear goals, and fostering a culture of cost awareness empowers employees to contribute to smarter resource use and lower operational expenses.<\/span><\/p>\n<h2><b>Which Costs Should be Included in Calculating Overhead Costs?<\/b><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-2985\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/How-calculate-overhead-cost.webp\" alt=\"How calculate overhead cost\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/How-calculate-overhead-cost.webp 1200w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/How-calculate-overhead-cost-300x169.webp 300w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/How-calculate-overhead-cost-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/How-calculate-overhead-cost-768x432.webp 768w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/How-calculate-overhead-cost-747x420.webp 747w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/How-calculate-overhead-cost-150x84.webp 150w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/How-calculate-overhead-cost-696x392.webp 696w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/How-calculate-overhead-cost-1068x601.webp 1068w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Direct costs, such as inventory purchases and direct labor, should not be included in overhead calculations since they are directly tied to revenue generation.<\/p>\n<p>To accurately measure overhead, only indirect costs should be considered, excluding any expenses directly linked to production. Common indirect costs include rent, insurance, utilities, administrative expenses, office supplies, marketing, telephone bills, accounting fees, and property taxes.<\/p>\n<p>However, overhead definitions can vary by industry, so it&#8217;s essential to consider the specific context when categorizing expenses.<\/p>\n<h2><b>Examples of Overhead Cost<\/b><\/h2>\n<p>Overhead costs play a crucial role in setting prices for products or services to ensure profitability. The most common overhead expenses businesses incur include:<\/p>\n<h3><b>1. Rent<\/b><\/h3>\n<p>This is the cost of using business premises. If the property is owned, depreciation is recorded instead. Rent payments can be monthly, quarterly, or annually, depending on the lease agreement.<\/p>\n<p>During slow sales periods, businesses can lower this expense by renegotiating rent or relocating to a more affordable space.<\/p>\n<h3><b>2. Administrative Costs<\/b><\/h3>\n<p>These expenses cover business operations but are not directly tied to profit generation. They include salaries for receptionists, accountants, and cleaners, as well as audit and legal fees.<\/p>\n<p>Businesses can reduce these costs by restructuring employee contracts, hiring part-time or contract workers, or cutting non-essential expenses like entertainment and office supplies.<\/p>\n<h3><b>3. Utilities<\/b><\/h3>\n<p>These essential services support business operations and include water, electricity, gas, internet, sewer, and phone services. Companies may lower these costs by negotiating better rates with providers.<\/p>\n<h3><b>4. Insurance<\/b><\/h3>\n<p>Businesses incur insurance costs to protect against financial losses. Coverage varies based on potential risks, such as property insurance for damage, theft, or floods.<\/p>\n<p>Other types include professional liability insurance for businesses like law and accounting firms, as well as health, home, renter\u2019s, flood, life, and disability insurance.<\/p>\n<h3><b>5. Sales and Marketing<\/b><\/h3>\n<p>These expenses cover efforts to promote a company&#8217;s products or services. They include advertising, trade shows, promotional materials, salesperson wages, and commissions. These activities help attract customers and stay competitive in the market.<\/p>\n<h3><b>6. Vehicle and Equipment Maintenance<\/b><\/h3>\n<p>Businesses relying on vehicles or machinery, such as delivery services and transport companies, incur maintenance and repair costs. Regular servicing is required to keep equipment functional, and repairs are necessary when breakdowns occur. Manufacturers typically use <a href=\"https:\/\/www.hashmicro.com\/my\/blog\/best-erp-manufacturing-software\/\">manufacturing software<\/a> to keep track of the costs.<\/p>\n<h2><b>Why is Overhead Cost Important?<\/b><\/h2>\n<p><span id=\"important\">Overhead costs are essential to a business&#8217;s operations. Effectively understanding and managing these expenses in relation to your business output is crucial for maintaining profitability and achieving optimal sales margins.<\/span><\/p>\n<p><a href=\"https:\/\/www.macrothink.org\/journal\/index.php\/ajfa\/article\/view\/5291\" target=\"_blank\" rel=\"noopener\">A study<\/a> on Malaysia\u2019s automobile manufacturing industry found that how businesses allocate overhead costs plays a crucial role in pricing decisions. Properly distributing these costs allows companies to determine the true cost per unit, leading to more accurate and competitive pricing strategies.<\/p>\n<p>Additionally, a <a href=\"https:\/\/www.jetro.go.jp\/ext_images\/malaysia\/survey22.pdf\" target=\"_blank\" rel=\"noopener\">survey by JETRO<\/a> (Japan External Trade Organization) reported that 63% of companies in Malaysia anticipated operating profits in FY2022, up from 59.7% in FY 2021.This uptick highlights the significance of efficient overhead management in driving business profitability.<\/p>\n<h2><b>The Impact of Overhead Costs on Business<\/b><\/h2>\n<p>Overhead costs like <a href=\"https:\/\/www.hashmicro.com\/my\/blog\/operating-expenses\/\">operating expenses<\/a> don\u2019t care whether your business is booming or slow. You still have to pay them every month. That\u2019s why managing these expenses properly is super important if you want to keep your business profitable.<\/p>\n<p>If your overhead is too high, good sales won\u2019t even save you. A service-based business, for example, has direct costs like salaries and materials, but overhead costs (like office rent and internet bills) quietly eat into profits.<\/p>\n<p>And if you\u2019re not tracking them well? That\u2019s how businesses end up wondering where all their money went, when in fact the budget could have been controlled better.<\/p>\n<p>Now, here\u2019s the good news. With <a class=\"cursor-pointer\" href=\"https:\/\/www.hashmicro.com\/my\/blog\/best-erp-software\/\" target=\"_new\" rel=\"noopener\" data-start=\"1984\" data-end=\"2041\">ERP software<\/a>, keeping overhead under control isn\u2019t as hard as it sounds. With the right system, you can track, allocate, and optimize these expenses easily.<\/p>\n<p>That\u2019s where HashMicro\u2019s Accounting Software comes in. It helps businesses stay on top of costs, boost margins, and make smarter financial decisions. Try the free demo by clicking the banner below!<\/p>\n<a href=\"https:\/\/www.hashmicro.com\/my\/free-product-demo\/?medium=free-product-demo\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/free-demo-desktop-my.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/free-demo-desktop-my.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2024\/07\/free-demo-mobile-my.jpg\" alt=\"FreeDemo\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<h2><b>How to Calculate Overhead Cost<\/b><\/h2>\n<p>Let\u2019s say a Malaysian retail company, <b>Batik Haven<\/b>, wants to calculate its total overhead for the past month.<\/p>\n<p>For this scenario, we\u2019ll assume Batik Haven operates multiple store locations and generates RM100,000 in monthly sales.<\/p>\n<p>Month 1 Sales = RM100,000<\/p>\n<p>In Month 1, the company identified the following overhead costs:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Store Rental Costs<\/b> = RM8,000<\/li>\n<li aria-level=\"1\"><b>Salaries for Indirect Employees<\/b> = RM6,000<\/li>\n<li aria-level=\"1\"><b>Marketing &amp; Advertising<\/b> = RM4,000<\/li>\n<li aria-level=\"1\"><b>Office Supplies &amp; Utilities<\/b> = RM1,000<\/li>\n<li aria-level=\"1\"><b>Insurance &amp; Property Taxes<\/b> = RM1,000<\/li>\n<\/ul>\n<p>Adding up all these expenses, Batik Haven has a total overhead cost of RM20,000.<\/p>\n<h3><b>1. Monthly Overhead Calculation<\/b><\/h3>\n<p>RM8,000 + RM6,000 + RM4,000 + RM1,000 + RM1,000<b> = RM20,000<\/b><\/p>\n<p>By itself, this RM20,000 overhead cost doesn\u2019t provide much insight. So, the next step is to determine the overhead rate, which is calculated by dividing overhead costs by total monthly sales.<\/p>\n<h3><b>2. Overhead Rate Calculation<\/b><\/h3>\n<p>RM20,000 \u00f7 RM100,000<b> = 0.20, or 20%<\/b><\/p>\n<p>This means that for every RM1 Batik Haven earns, RM0.20 is allocated to covering overhead expenses.<\/p>\n<h2><b>Manage Operation Overhead Effectively with HashMicro<\/b><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-2988\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/HashMicro-Accounting-Software-for-Multiple-Businesses-1.webp\" alt=\"hashmicro accounting software\" width=\"1470\" height=\"900\" srcset=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/HashMicro-Accounting-Software-for-Multiple-Businesses-1.webp 1470w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/HashMicro-Accounting-Software-for-Multiple-Businesses-1-300x184.webp 300w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/HashMicro-Accounting-Software-for-Multiple-Businesses-1-1024x627.webp 1024w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/HashMicro-Accounting-Software-for-Multiple-Businesses-1-768x470.webp 768w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/HashMicro-Accounting-Software-for-Multiple-Businesses-1-686x420.webp 686w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/HashMicro-Accounting-Software-for-Multiple-Businesses-1-150x92.webp 150w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/HashMicro-Accounting-Software-for-Multiple-Businesses-1-696x426.webp 696w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/HashMicro-Accounting-Software-for-Multiple-Businesses-1-1068x654.webp 1068w\" sizes=\"(max-width: 1470px) 100vw, 1470px\" \/><\/p>\n<p><span id=\"hashmicro\">Struggling with high overhead costs? Poor accounting management could be the culprit. Without accurate expense tracking, businesses lose visibility, so it\u2019ll be tough to spot unnecessary spending. Over time, these inefficiencies eat into profits and slow down growth.<\/span><\/p>\n<p>The solution? A solid accounting system and well-trained staff. With clear expense tracking and realistic budgeting, businesses can take control of their finances and improve cash flow. And where do you find such a system?<\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/my\/accounting-software\">HashMicro Accounting Software<\/a> is the solution to the problems, coming with real-time insights and automation to keep overhead costs in check. It offers these features to assist:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Bank Integration \u2013 Auto Reconciliation<\/b>: Ensures that your company\u2019s records match bank statements without manual errors.<\/li>\n<li aria-level=\"1\"><b>Bank Integration \u2013 Auto Payment<\/b>: Automates scheduled payments, so you never miss a deadline.<\/li>\n<li aria-level=\"1\"><b>Multi-Level Analytics<\/b>: Get real-time financial insights by analyzing transactions across different projects or branches.<\/li>\n<li aria-level=\"1\"><b>Profit &amp; Loss vs Budget &amp; Forecast<\/b>: Generate reports that compare actual profits with budget projections for better financial planning.<\/li>\n<li aria-level=\"1\"><b>Cash Flow Reports<\/b>: Track all inflows and outflows to ensure your business has enough liquidity.<\/li>\n<li aria-level=\"1\"><b>Forecast Budgeting<\/b>: Use historical data to predict future expenses and plan budgets accurately.<\/li>\n<li aria-level=\"1\"><b>Budget S Curve<\/b>: Visualize spending patterns across projects, making it easier to track financial performance.<\/li>\n<\/ul>\n<p>With HashMicro\u2019s Accounting Software, you can gain full control over your overhead costs, eliminate inefficiencies, and make data-driven financial decisions.<\/p>\n<h2><b>Conclusion<\/b><\/h2>\n<p>Overhead costs are essential expenses that businesses must manage to stay profitable. Tracking and optimizing these costs help maintain financial stability and prevent unnecessary spending. A well-managed overhead ensures better budgeting and smarter financial decisions.<\/p>\n<p>With <a href=\"https:\/\/www.hashmicro.com\/my\/accounting-software\">HashMicro\u2019s Accounting Software<\/a>, businesses can automate expense tracking and gain real-time financial insights. It helps make cash flow management and resource allocation better, hence, maximizing profits becomes easier with a seamless and accurate accounting system.<\/p>\n<p>Want to cut down overhead costs effortlessly? HashMicro helps you track, budget, and optimize in one smart solution. Take control of your finances today and boost your business margins, starting by trying the <a href=\"https:\/\/www.hashmicro.com\/my\/free-product-demo\/\">free demo<\/a> now!<\/p>\n<a href=\"https:\/\/www.hashmicro.com\/my\/free-product-demo\/?medium=free-product-demo\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/free-demo-desktop-my.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/free-demo-desktop-my.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2024\/07\/free-demo-mobile-my.jpg\" alt=\"FreeDemo\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<h2><strong>Frequently Asked Questions on Overhead Expenses<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>How can a company reduce its overhead costs?<\/strong><\/summary>\n<p>Companies can lower overhead costs by negotiating better utility rates, using energy-efficient solutions, outsourcing non-core tasks, and cutting unnecessary expenses.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>What is the difference between overhead costs and operating expenses?<\/strong><\/summary>\n<p>Overhead costs cover indirect expenses like rent and utilities, while operating expenses include both overhead and direct costs such as labor and raw materials.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Can overhead costs vary between industries?<\/strong><\/summary>\n<p>Yes, different industries incur different overhead costs; manufacturers spend more on equipment maintenance, while service businesses pay more for administrative expenses.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>How do overhead costs affect pricing strategies?<\/strong><\/summary>\n<p>Businesses must include overhead costs in pricing to stay profitable; underestimating them can lead to setting prices too low and losing money.<br \/>\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"How can a company reduce its overhead costs?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Companies can lower overhead costs by negotiating better utility rates, using energy-efficient solutions, outsourcing non-core tasks, and cutting unnecessary expenses.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"What is the difference between overhead costs and operating expenses?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Overhead costs cover indirect expenses like rent and utilities, while operating expenses include both overhead and direct costs such as labor and raw materials.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"How do overhead costs affect pricing strategies?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Businesses must include overhead costs in pricing to stay profitable; underestimating them can lead to setting prices too low and losing money.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Can overhead costs vary between industries?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Yes, different industries incur different overhead costs; manufacturers spend more on equipment maintenance, while service businesses pay more for administrative expenses.\"\n    }\n  }]\n}\n<\/script><\/p>\n<\/details>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Are hidden expenses quietly eating into your business profits? Overhead cost, like admin fees, employee perks, and even corporate car costs, can pile up fast if left unchecked. Understanding these costs isn\u2019t just about spotting expenses; it\u2019s about knowing where your money goes and how to manage it efficiently. Learning how to calculate overhead costs [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":2986,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[54],"tags":[],"class_list":{"0":"post-2983","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>A Guide to Understanding Overhead Cost for Business<\/title>\n<meta name=\"description\" content=\"Overhead cost refers to ongoing business expenses not tied to production. 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Discover smart ways to manage it by reading the full guide now!\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hashmicro.com\/my\/blog\/overhead-cost\/\" \/>\n<meta property=\"og:site_name\" content=\"HashMicro Malaysia\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-07T04:49:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-05T04:53:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/overhead-cost.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Nur Fi&#039;llia Nugrahani\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nur Fi&#039;llia Nugrahani\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/overhead-cost\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/overhead-cost\/\"},\"author\":{\"name\":\"Nur Fi'llia Nugrahani\",\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/#\/schema\/person\/691c3618a2b14a7af3696de5f3dd4660\"},\"headline\":\"A Guide to Understanding Overhead Cost for Business\",\"datePublished\":\"2025-02-07T04:49:50+00:00\",\"dateModified\":\"2025-12-05T04:53:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/overhead-cost\/\"},\"wordCount\":2077,\"publisher\":{\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/overhead-cost\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/overhead-cost.webp\",\"articleSection\":[\"Accounting\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/overhead-cost\/\",\"url\":\"https:\/\/www.hashmicro.com\/my\/blog\/overhead-cost\/\",\"name\":\"A Guide to Understanding Overhead Cost for Business\",\"isPartOf\":{\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/overhead-cost\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/overhead-cost\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/02\/overhead-cost.webp\",\"datePublished\":\"2025-02-07T04:49:50+00:00\",\"dateModified\":\"2025-12-05T04:53:14+00:00\",\"description\":\"Overhead cost refers to ongoing business expenses not tied to production. 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