{"id":8721,"date":"2025-05-28T03:00:33","date_gmt":"2025-05-28T03:00:33","guid":{"rendered":"https:\/\/www.hashmicro.com\/my\/blog\/?p=8721"},"modified":"2026-02-23T01:39:33","modified_gmt":"2026-02-23T01:39:33","slug":"manufacturing-overhead","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/my\/blog\/manufacturing-overhead\/","title":{"rendered":"Manufacturing Overhead: Definition, Examples, and Calculation"},"content":{"rendered":"<p data-start=\"397\" data-end=\"664\">Have you ever noticed how manufacturing overhead costs slowly chip away at your profits? These indirect expenses often build up unnoticed, from fluctuating utility bills to equipment maintenance. If left unmanaged, they can impact your financial health significantly.<\/p>\n<p>In fact, according to <a href=\"https:\/\/www.statista.com\/topics\/12923\/manufacturing-sector-in-malaysia\/#topicOverview\" target=\"_blank\" rel=\"noopener\">Statista<\/a>, the manufacturing sector is Malaysia&#8217;s second-largest and has been a key driver of the country&#8217;s rapid economic growth over the past decade. To stay competitive in this vital industry, businesses can leverage <a href=\"https:\/\/www.hashmicro.com\/my\/hash-manufacturing-software\">HashMicro&#8217;s manufacturing software<\/a> to optimize overhead costs and enhance operational efficiency.<\/p>\n<p>In this article, we&#8217;ll explore the essentials of manufacturing overhead and show you how modern manufacturing software solutions can help you manage these costs effectively while enhancing your profitability. You can also try the <a href=\"https:\/\/www.hashmicro.com\/my\/free-product-demo\/\">free demo<\/a> to experience how HashMicro helps reduce costs and improve efficiency. Keep reading to learn more.<\/p>\n<p><!-- <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 = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        const elements = document.querySelectorAll('.td-post-content h2');\r\n\t\t\t\/\/, .td-post-content h3\r\n\r\n        elements.forEach(element => {\r\n            if (element.tagName === 'H2') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n\t\t\t\tif(element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Biar ga nampilin Key Takeaways di ToC\r\n                headings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n            } else if (element.tagName === 'H3') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n                if (headings.length > 0) {\r\n                    headings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n                }\r\n            }\r\n        });\r\n\r\n        \/\/ Membuat list HTML dari objek headings\r\n        const ul = document.getElementById('list_toc');\r\n        let currentUl = ul;\r\n        headings.forEach(heading => {\r\n            const li = document.createElement('li');\r\n            const a = document.createElement('a');\r\n            a.textContent = heading.title;\r\n            a.href = `#${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 <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><\/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=\"#1\">Manufacturing overhead<\/a> costs are critical yet often overlooked indirect expenses that significantly impact profitability.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#2\">Accurate calculation<\/a> and allocation of overhead through cost accounting techniques and advanced manufacturing software enable better budgeting, operational efficiency, and identification of cost-saving opportunities.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Leveraging specialized manufacturing software, such as <a href=\"https:\/\/www.hashmicro.com\/my\/hash-manufacturing-software\">HashMicro<\/a>, empowers businesses to monitor, control, and optimize manufacturing overhead effectively, driving improved productivity and long-term profitability.<\/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>&nbsp;<\/p>\n<h2><strong>What is Manufacturing Overhead?<\/strong><\/h2>\n<p>Manufacturing overhead refers to indirect production costs that cannot be traced directly to specific products. These costs are also known as factory overhead or indirect costs, including utilities, maintenance, and supervisory salaries, which are essential for keeping the manufacturing facility operational.<\/p>\n<p>For Malaysian manufacturers, understanding factory overhead costs is key to accurately assessing total production expenses and maintaining competitive pricing. Efficient management of these indirect costs, often facilitated by advanced manufacturing <a href=\"https:\/\/www.hashmicro.com\/my\/blog\/best-erp-software\/\">ERP software<\/a>, enhances operational efficiency and improves financial performance.<\/p>\n<p>Manufacturing overhead encompasses various expenses beyond direct labor and materials, such as equipment depreciation, property taxes, insurance, and wages for support staff not directly involved in production. Proper allocation of these costs is crucial for accurate product costing, profitability analysis, and compliance with accounting standards such as GAAP.<\/p>\n<p>Manufacturing overhead is crucial in determining the total cost of goods sold, encompassing both fixed and variable overheads. Malaysian business owners benefit from cost accounting techniques and specialized software to monitor and control these indirect costs, optimizing production and securing long-term success.<\/p>\n<h2><strong>Why is Manufacturing Overhead Important?<\/strong><\/h2>\n<p>Manufacturing overhead significantly affects financial performance and production efficiency. Applying <a href=\"https:\/\/www.hashmicro.com\/my\/blog\/lean-manufacturing-plastic-injection\/\">lean manufacturing principles<\/a> helps control indirect costs and protect the bottom line. Here&#8217;s how manufacturing overhead impacts key areas of your business:<\/p>\n<p><strong>1. Better product costing: <\/strong>Including indirect expenses in cost calculations provides a more complete and realistic picture of the total cost to manufacture each product.<\/p>\n<p data-start=\"977\" data-end=\"1010\"><strong>2. Smarter pricing strategies<\/strong>: Allocating manufacturing overhead accurately helps you set selling prices that cover costs and support long-term profitability.<\/p>\n<p data-start=\"1140\" data-end=\"1178\"><strong>3. Improved profitability insights: <\/strong>Factoring in overhead costs gives you a clearer view of each product\u2019s actual profit margin, not just the direct gains.<\/p>\n<p data-start=\"1300\" data-end=\"1335\"><strong>4. Accurate financial reporting: <\/strong>Manufacturing overhead is a key part of the cost of goods sold, which must be reported correctly on financial statements to meet accounting standards.<\/p>\n<p data-start=\"1488\" data-end=\"1530\"><strong>5. Stronger budgeting and cost control: <\/strong>By tracking and analyzing overhead expenses, businesses can identify inefficiencies, reduce waste, and create more precise budgets<\/p>\n<h2><strong>Examples of Manufacturing Overhead<\/strong><\/h2>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-8724\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-1.webp\" alt=\"manufacturing overhead\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-1.webp 1200w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-1-300x169.webp 300w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-1-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-1-768x432.webp 768w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-1-747x420.webp 747w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-1-150x84.webp 150w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-1-696x392.webp 696w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-1-1068x601.webp 1068w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Understanding manufacturing overhead examples is vital for Malaysian manufacturers to manage factory overhead costs effectively and enhance profitability. These indirect manufacturing costs are essential components that support production without being directly tied to the production of specific products.<\/p>\n<p>Below are typical manufacturing overhead costs that every business should carefully monitor and allocate.<\/p>\n<h3><strong>1. Factory rent<\/strong><\/h3>\n<p>Factory rent is a substantial manufacturing overhead cost that covers the expense of the building where production takes place. This expense remains fixed regardless of production levels but is crucial for providing a secure and functional environment for operations.<\/p>\n<p>Although it does not directly contribute to product creation, rent supports all activities within the facility, including housing, machinery, and storage. Properly allocating factory rent to product costs ensures accurate costing and financial reporting.<\/p>\n<h3><strong>2. Utilities<\/strong><\/h3>\n<p>Utility expenses such as electricity, gas, water, and trash services are key factory overhead costs necessary to keep manufacturing processes running smoothly. Electricity powers essential machinery and lighting, while water may be used for cleaning or cooling during production.<\/p>\n<p>These manufacturing overhead examples represent indirect costs that fluctuate with production activity but cannot be traced to a specific product unit. Managing utility costs helps maintain operational efficiency and reduces overall manufacturing overhead costs.<\/p>\n<h3><strong>3. Depreciation of machinery and buildings<\/strong><\/h3>\n<p>The depreciation of equipment and factory buildings reflects the gradual decline in asset value resulting from wear and usage over time. This manufacturing overhead cost spreads the investment of costly machinery and infrastructure over their useful lives, providing a more accurate picture of production expenses.<\/p>\n<p>Depreciation is a significant indirect cost to consider when calculating total manufacturing overhead. Without accounting for depreciation, businesses risk underestimating their true manufacturing overhead costs and profitability.<\/p>\n<h3><strong>4. Indirect labor<\/strong><\/h3>\n<p>Wages paid to employees supporting the production process without directly handling manufacturing tasks are classified as indirect labor costs. This includes maintenance workers, supervisors, quality control inspectors, janitorial staff, and even factory accountants.<\/p>\n<p>These employees are indispensable for smooth factory operations, yet their salaries are part of factory overhead costs rather than direct product costs. Proper allocation of indirect labor expenses is crucial to reflect actual manufacturing overhead and maintain compliance with accounting standards.<\/p>\n<h3><strong>5. Supplies and materials<\/strong><\/h3>\n<p>Specific supplies, like lubricants, cleaning agents, and general operational tools used within the manufacturing facility, are categorized as manufacturing overhead. These items support equipment maintenance and production processes but are not part of the finished goods.<\/p>\n<p>For example, specialized lubricants keep machines running efficiently, helping prevent costly breakdowns. Recognizing these manufacturing indirect costs enables more precise product costing and cost control.<\/p>\n<h3><strong>6. Insurance<\/strong><\/h3>\n<p>Insurance premiums for the factory building, equipment, and workers&#8217; compensation constitute a necessary manufacturing overhead expense. This coverage safeguards the business against risks such as accidents, theft, or natural disasters, ensuring continuity of operations.<\/p>\n<p>Including insurance costs in factory overhead highlights the importance of risk management in manufacturing. Allocating these expenses fairly across production units contributes to accurate costing and financial stability.<\/p>\n<h3><strong>7. Maintenance and repairs<\/strong><\/h3>\n<p>Ongoing maintenance and repair costs for equipment manufacturing are vital overhead expenses that ensure uninterrupted production. Routine maintenance prevents breakdowns, reduces downtime, and extends the lifespan of machinery, while repairs address unexpected issues.<\/p>\n<p>Although these costs do not directly relate to individual products, they significantly impact production efficiency and factory overhead costs. Careful tracking and allocating maintenance and repair expenses are critical to controlling manufacturing overhead and sustaining operational performance.<\/p>\n<h2><strong>How to Calculate Manufacturing Overhead Cost<\/strong><\/h2>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-8727\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-4.webp\" alt=\"manufacturing overhead\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-4.webp 1200w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-4-300x169.webp 300w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-4-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-4-768x432.webp 768w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-4-747x420.webp 747w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-4-150x84.webp 150w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-4-696x392.webp 696w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-4-1068x601.webp 1068w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Calculating manufacturing overhead accurately is crucial for Malaysian businesses to allocate indirect production costs accurately and optimize their pricing strategies. Below are the key steps to help you understand and implement the manufacturing overhead calculation effectively:<\/p>\n<h3><strong>1. Identify overhead costs<\/strong><\/h3>\n<p>Begin by listing all indirect expenses related to your manufacturing operations. Common manufacturing overhead examples include utilities like,<\/p>\n<ul>\n<li>Electricity and water<\/li>\n<li>Machinery depreciation<\/li>\n<li>Salaries of supervisory and support staff<\/li>\n<li>Maintenance and repairs<\/li>\n<li>Indirect materials such as lubricants and cleaning supplies<\/li>\n<li>Factory rent<\/li>\n<\/ul>\n<p>Recognizing these manufacturing indirect costs ensures nothing is overlooked in your cost structure.<\/p>\n<h3><strong>2. Gather accurate data<\/strong><\/h3>\n<p>Collect detailed information on each overhead cost category through invoices, payroll records, and historical financial data. Maintaining organized records improves the accuracy of your manufacturing overhead cost calculations. This data-driven approach supports better budgeting and cost control.<\/p>\n<h3><strong>3. Calculate total overhead costs<\/strong><\/h3>\n<p>Sum up all the identified overhead expenses to determine the total manufacturing overhead cost. The formula to use is:<\/p>\n<p><strong>Total Overhead Cost = Utilities + Depreciation + Salaries + Maintenance + Supplies + Rent + \u2026<\/strong><\/p>\n<p>This total reflects the factory overhead costs necessary to sustain production.<\/p>\n<h3><strong>4. Select an appropriate allocation base<\/strong><\/h3>\n<p>Select a suitable basis for distributing the overhead cost to products or production periods. Standard allocation bases include direct labor hours, machine hours, or units produced. Selecting the right allocation base ensures that overhead costs are proportionate to production efforts.<\/p>\n<h3><strong>5. Compute the overhead rate<\/strong><\/h3>\n<p>Divide the total manufacturing overhead cost by the total units of your chosen allocation base to get the overhead rate. For example, if your total overhead cost is RM93,500 and you produce 8,500 units, the overhead rate is:<\/p>\n<p><strong>Overhead Rate = 93,500 \u00f7 8,500 = RM11 per unit<\/strong><\/p>\n<p>This rate helps assign indirect costs relatively to each product.<\/p>\n<h3><strong>6. Apply overhead to products<\/strong><\/h3>\n<p>Multiply the overhead rate by the specific quantity of the allocation base used by a product to find the allocated overhead cost. For instance, if a product requires six labor hours and the overhead rate is RM11 per hour:<\/p>\n<p><strong>Allocated Overhead = 11 \u00d7 6 = RM66<\/strong><\/p>\n<p>This precise allocation supports accurate product costing and profitability analysis.<\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/my\/offer\/download-erp-pricing-list?medium=banner-article\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/skema-harga-desktop-my.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/skema-harga-desktop-my.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/skema-harga-mobile-my.webp\" alt=\"SkemaHarga\" 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><span id=\"2\"><\/span><\/p>\n<h2><strong>How to Reduce Your Manufacturing Overhead<\/strong><\/h2>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-8725\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-2.webp\" alt=\"manufacturing overhead\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-2.webp 1200w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-2-300x169.webp 300w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-2-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-2-768x432.webp 768w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-2-747x420.webp 747w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-2-150x84.webp 150w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-2-696x392.webp 696w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-2-1068x601.webp 1068w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Effectively reducing manufacturing overhead is key for Malaysian manufacturers seeking to enhance profitability and streamline operations. By adopting practical strategies to manage indirect costs, businesses can lower factory <a href=\"https:\/\/www.hashmicro.com\/my\/blog\/overhead-cost\/\">overhead costs<\/a> while maintaining high-quality production standards.<\/p>\n<p>Below are proven tips to help you reduce manufacturing overhead without compromising efficiency:<\/p>\n<h3><strong>1. Choose the correct depreciation method<\/strong><\/h3>\n<p>Selecting an appropriate depreciation method is fundamental for managing your manufacturing overhead cost. The straight-line method spreads asset costs evenly, helping maintain consistent budgeting throughout the asset&#8217;s life.<\/p>\n<p>Alternatively, accelerated depreciation allows larger deductions early on, which can lower taxable income initially but might increase expenses later. Malaysian companies should carefully evaluate which method aligns best with their financial goals.<\/p>\n<p>This choice directly impacts factory overhead costs on financial statements and influences cash flow management. Understanding these options enables more strategic control over manufacturing indirect expenses.<\/p>\n<h3><strong>2. Optimize asset lifespan through maintenance<\/strong><\/h3>\n<p>Extending the life of your machinery and equipment can dramatically reduce depreciation expenses, a significant component of manufacturing overhead. Regular preventative maintenance ensures equipment runs efficiently, reducing breakdowns and costly replacements.<\/p>\n<p>Investing in durable, high-quality assets may require higher initial costs, but this strategy pays off over time with fewer repairs and longer service life. It not only reduces factory overhead costs but also supports uninterrupted production schedules.<\/p>\n<p>A well-maintained asset base promotes operational stability and cost savings for Malaysian manufacturers. Proper maintenance plans are essential for optimizing manufacturing overhead.<\/p>\n<h3><strong>3. Review and reassess asset valuation periodically<\/strong><\/h3>\n<p>Regularly evaluating the current market value of your manufacturing assets ensures that depreciation expenses accurately reflect their worth. Market conditions, technological advances, or asset obsolescence changes can affect valuations.<\/p>\n<p>If assets are underperforming or outdated, consider upgrading or selling them to reduce overhead expenses. This proactive approach helps lower depreciation and frees up capital for more efficient technologies.<\/p>\n<p>Staying vigilant about asset valuation safeguards against overstated factory overhead costs. It also improves the accuracy of your cost calculations and financial reporting.<\/p>\n<h3><strong>4. Invest in modern technology and automation<\/strong><\/h3>\n<p>Implementing advanced manufacturing technology, including accounting and production software, can optimize operations and decrease overhead costs. Modern machinery typically offers improved durability, <a href=\"https:\/\/www.hashmicro.com\/my\/blog\/energy-efficient-steel-fabrication\/\">energy efficiency<\/a>, and automation features that reduce manual labor and maintenance.<\/p>\n<p>Although the initial investment may be higher, reducing downtime and repair costs ultimately lowers manufacturing overhead. Technology adoption helps Malaysian manufacturers stay competitive by enhancing productivity while controlling factory overhead costs.<\/p>\n<p>Embracing innovation supports sustainable cost management and operational excellence. This is a strategic approach to managing manufacturing indirect costs in a rapidly evolving industry.<\/p>\n<h3><strong>5. Consider leasing equipment instead of purchasing<\/strong><\/h3>\n<p>Leasing manufacturing equipment can ease cash flow and reduce upfront capital expenditure. Leasing spreads out payments, minimizing the immediate financial impact and lowering recorded depreciation on your balance sheet.<\/p>\n<p>It also offers flexibility, allowing you to upgrade machinery frequently without heavy capital commitments. For Malaysian businesses, leasing can be a practical alternative, especially when technology evolves rapidly or production needs fluctuate.<\/p>\n<p>This option helps control factory overhead costs while maintaining your operations&#8217; agility. Evaluating leasing versus purchasing is a crucial decision in managing overhead expenses.<\/p>\n<h3><strong>6. Explore tax incentives and government programs<\/strong><\/h3>\n<p>Many governments, including Malaysia&#8217;s, offer tax credits or incentives to businesses investing in specific equipment or technologies. Utilizing these programs can reduce your effective overhead costs by lowering taxable income.<\/p>\n<p>Staying informed about available tax benefits lets you strategically plan capital investments and optimize depreciation deductions. These incentives directly impact your manufacturing overhead cost by easing the financial burden of asset purchases.<\/p>\n<p>Engaging with tax professionals or consultants can help identify applicable incentives for your business. Leveraging such opportunities enhances cash flow and supports better overhead cost management.<\/p>\n<h3><strong>7. Maximize asset utilization to avoid waste<\/strong><\/h3>\n<p>Ensuring your machinery and equipment are fully utilized prevents unnecessary overhead expenses associated with idle assets. Underused equipment still incurs depreciation, maintenance, and operational costs without contributing to production.<\/p>\n<p>Regularly analyzing asset usage helps identify inefficiencies and opportunities to reallocate or sell underperforming assets. This improves factory overhead costs by focusing resources on productive assets.<\/p>\n<p>For Malaysian manufacturers, maximizing utilization supports cost-effective operations and profitability. Tracking utilization is a practical way to manage manufacturing indirect costs smartly.<\/p>\n<p>To simplify overhead management and calculation, consider HashMicro&#8217;s <a href=\"https:\/\/www.hashmicro.com\/my\/blog\/best-manufacturing-accounting-software\/\">manufacturing accounting software<\/a>, specifically designed for manufacturing businesses. It can help you easily track, analyze, and reduce manufacturing overhead, allowing you to focus on growing your business sustainably.<\/p>\n<h2><strong>What are the Different Types of Indirect Costs Related to Manufacturing Overhead?<\/strong><\/h2>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-8726\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-3.webp\" alt=\"manufacturing overhead\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-3.webp 1200w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-3-300x169.webp 300w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-3-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-3-768x432.webp 768w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-3-747x420.webp 747w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-3-150x84.webp 150w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-3-696x392.webp 696w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-3-1068x601.webp 1068w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Manufacturing overhead encompasses various indirect costs that, although not directly associated with producing specific products, are essential for maintaining an efficient and productive manufacturing process.<\/p>\n<p>Understanding the various types of these overhead expenses enables Malaysian businesses to allocate costs accurately and optimize their operational performance. Below are the key categories of manufacturing indirect costs that every manufacturer should know:<\/p>\n<ol>\n<li><strong>Indirect labor costs:<\/strong> Indirect labor costs cover wages and benefits for employees who support the manufacturing process but do not directly assemble products, such as supervisors, maintenance personnel, and quality inspectors. Their contribution is crucial for ensuring smooth operations and maintaining high production standards, ultimately enhancing overall efficiency.<\/li>\n<li><strong>Indirect material costs:<\/strong> These costs relate to materials used in manufacturing that cannot be directly traced to finished goods, including items such as lubricants, cleaning agents, and small tools. While not part of the final product, these materials are crucial in sustaining a productive and safe manufacturing environment.<\/li>\n<li><strong>Maintenance and repairs:<\/strong> Maintenance and repair expenses involve keeping machinery and equipment in optimal condition to avoid breakdowns and production interruptions. Regular maintenance minimizes costly downtime and prolongs equipment life, which helps reduce overall manufacturing overhead costs.<\/li>\n<li><strong>Depreciation of manufacturing equipment:<\/strong> Depreciation represents the gradual decline in value of manufacturing machinery over time due to wear and tear and aging. Recognizing this as part of manufacturing indirect costs enables businesses to allocate these expenses accurately across products, thereby enhancing the accuracy of total cost calculations.<\/li>\n<li><strong>Utilities:<\/strong> Utility expenses include electricity, water, gas, and other essential services to operate a manufacturing facility efficiently. Proper management of these overhead costs can lead to significant savings and improved control of factory overhead expenses.<\/li>\n<li><strong>Rent and facility costs:<\/strong> These expenses cover the costs of leasing or owning the manufacturing premises. These costs support production activities without being directly linked to product output. Careful oversight of these costs can improve operational efficiency and influence pricing decisions.<\/li>\n<li><strong>Insurance:<\/strong> These expenses protect the manufacturing operation from damage, accidents, and liabilities. Allocating sufficient resources for insurance is crucial to managing factory overhead costs and ensuring business continuity.<\/li>\n<\/ol>\n<p data-start=\"1914\" data-end=\"2012\">To help you better visualize and compare these types of indirect costs, here\u2019s a simple breakdown:<\/p>\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"2084\" data-end=\"3148\">\n<thead data-start=\"2084\" data-end=\"2203\">\n<tr data-start=\"2084\" data-end=\"2203\">\n<th data-start=\"2084\" data-end=\"2120\" data-col-size=\"sm\"><strong data-start=\"2086\" data-end=\"2111\">Type of Indirect Cost<\/strong><\/th>\n<th style=\"text-align: center;\" data-start=\"2120\" data-end=\"2203\" data-col-size=\"md\"><strong data-start=\"2122\" data-end=\"2137\">Description<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2323\" data-end=\"3148\">\n<tr data-start=\"2323\" data-end=\"2440\">\n<td data-start=\"2323\" data-end=\"2358\" data-col-size=\"sm\">Indirect Labor<\/td>\n<td data-start=\"2358\" data-end=\"2440\" data-col-size=\"md\">Wages for non-production staff like supervisors and maintenance workers<\/td>\n<\/tr>\n<tr data-start=\"2441\" data-end=\"2558\">\n<td data-start=\"2441\" data-end=\"2476\" data-col-size=\"sm\">Indirect Materials<\/td>\n<td data-start=\"2476\" data-end=\"2558\" data-col-size=\"md\">Consumables not part of the final product, like lubricants and small tools<\/td>\n<\/tr>\n<tr data-start=\"2559\" data-end=\"2676\">\n<td data-start=\"2559\" data-end=\"2594\" data-col-size=\"sm\">Maintenance and Repairs<\/td>\n<td data-start=\"2594\" data-end=\"2676\" data-col-size=\"md\">Costs to keep machines running efficiently and avoid breakdowns<\/td>\n<\/tr>\n<tr data-start=\"2677\" data-end=\"2794\">\n<td data-start=\"2677\" data-end=\"2712\" data-col-size=\"sm\">Depreciation<\/td>\n<td data-start=\"2712\" data-end=\"2794\" data-col-size=\"md\">Loss of equipment value over time due to usage and aging<\/td>\n<\/tr>\n<tr data-start=\"2795\" data-end=\"2912\">\n<td data-start=\"2795\" data-end=\"2830\" data-col-size=\"sm\">Utilities<\/td>\n<td data-start=\"2830\" data-end=\"2912\" data-col-size=\"md\">Electricity, water, and gas needed to run the manufacturing facility<\/td>\n<\/tr>\n<tr data-start=\"2913\" data-end=\"3030\">\n<td data-start=\"2913\" data-end=\"2948\" data-col-size=\"sm\">Rent and Facility Costs<\/td>\n<td data-start=\"2948\" data-end=\"3030\" data-col-size=\"md\">Leasing or ownership costs of manufacturing space<\/td>\n<\/tr>\n<tr data-start=\"3031\" data-end=\"3148\">\n<td data-start=\"3031\" data-end=\"3066\" data-col-size=\"sm\">Insurance<\/td>\n<td data-start=\"3066\" data-end=\"3148\" data-col-size=\"md\">Protection against accidents, equipment failure, or liabilities<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><strong>Discover How HashMicro Manufacturing Software Enhances Overhead Management<\/strong><\/h2>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-8728\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-5.webp\" alt=\"HashMicro Manufacturing Software\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-5.webp 1200w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-5-300x169.webp 300w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-5-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-5-768x432.webp 768w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-5-747x420.webp 747w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-5-150x84.webp 150w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-5-696x392.webp 696w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/05\/manufacturing-overhead-5-1068x601.webp 1068w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Struggling to keep a close eye on your manufacturing overhead costs? <a href=\"https:\/\/www.hashmicro.com\/my\/hash-manufacturing-software\">HashMicro&#8217;s Manufacturing Software<\/a> Solution empowers Malaysian manufacturers to monitor, control, and optimize overhead expenses seamlessly, driving better profitability and operational efficiency.<\/p>\n<p>By leveraging HashMicro&#8217;s manufacturing software, you gain precise, real-time visibility into all indirect production costs. Our comprehensive analytics help you uncover spending patterns and identify areas where costs can be reduced without compromising quality or productivity.<\/p>\n<p>The following are the main features of HashMicro Manufacturing Software:<\/p>\n<ul>\n<li><strong>Manufacturing cost actualization:<\/strong> This feature tracks all actual costs incurred during production, including overhead, labour, and materials. By accurately capturing real expenses, you can identify cost overruns early and improve budget control.<\/li>\n<li><strong>Material, labour &amp; overhead costs management:<\/strong> It allows you to allocate and monitor all manufacturing costs, including indirect overhead, in one unified system. This comprehensive cost visibility enables better financial planning and improved profitability.<\/li>\n<li><strong>BoM cost forecast:<\/strong> The system forecasts the cost of the Bill of Materials based on current and historical data. This foresight enables you to plan overhead spending more effectively and avoid unexpected cost spikes.<\/li>\n<li><strong>Manufacturing production scheduling:<\/strong> By analyzing past demand, this tool schedules production efficiently to match expected output. Proper scheduling reduces idle time and minimises unnecessary overhead expenses.<\/li>\n<li><strong>Manufacturing planning:<\/strong> This feature organises and sequences manufacturing activities for optimal resource utilisation. Efficient planning lowers overhead by preventing bottlenecks and excess labor costs.<\/li>\n<li><strong>Stock requisition based on planned production:<\/strong> Raw material requests are automatically generated by production plans. This prevents overstocking and reduces storage-related overhead costs.<\/li>\n<li><strong>Manufacturing Gantt Chart schedule management:<\/strong> Visual production schedules provide clear timelines for each task and resource. This visibility helps avoid delays and reduces overhead associated with downtime.<\/li>\n<li><strong>OEE tracking:<\/strong> Overall Equipment Effectiveness (OEE) monitoring measures the efficiency of your machines. Improving Overall Equipment Effectiveness (OEE) reduces machine downtime and associated overhead costs.<\/li>\n<li><strong>Production order &amp; work order tracking:<\/strong> Real-time tracking of orders monitors resource usage and progress. This control ensures overhead costs are aligned with actual production activities.<\/li>\n<li><strong>In-depth reporting on time spent, materials used, finished goods produced:<\/strong> Detailed reports analyze time, materials, and output metrics comprehensively. These insights help pinpoint inefficiencies and optimize overhead spending.<\/li>\n<\/ul>\n<p>With HashMicro Manufacturing Software, managing your factory overhead costs becomes more straightforward and more effective. Our powerful tools help you streamline financial workflows, pinpoint unnecessary expenses, and maximize your manufacturing profitability.<\/p>\n<h2><strong>Conclusion<\/strong><\/h2>\n<p>Manufacturing overhead forms a crucial part of total production costs, covering all indirect expenses that cannot be directly linked to specific products. Managing these costs effectively is vital for businesses to establish competitive prices and maintain profitability in a challenging market.<\/p>\n<p>Precise tracking and control of manufacturing overhead are crucial for boosting efficiency, reducing unnecessary costs, and maximizing profits. <a href=\"https:\/\/www.hashmicro.com\/my\/hash-manufacturing-software\">HashMicro Manufacturing Software<\/a> provides powerful tools that automate and simplify overhead cost management, offering real-time insights and full control over your expenses.<\/p>\n<p>Take advantage of our special offers and discover how our solutions can transform your business today. Book a <a href=\"https:\/\/www.hashmicro.com\/my\/free-product-demo\/\">free demo<\/a> now to see firsthand how our software can enhance your manufacturing operations and boost profitability.<\/p>\n<p><strong><\/strong><\/p>\n<h2><strong>Frequently Asked Questions About Manufacturing Overhead<\/strong><\/h2>\n<ul>\n<li>\n<details>\n<summary><span style=\"background-color: #e8e8e8;\"><strong>Why should you pay attention to manufacturing overhead?<\/strong><\/span><\/summary>\n<p>If you overlook overhead costs, your pricing can become inaccurate. You might price too low and shrink margins or price too high and lose competitiveness. When you understand overhead clearly, you gain better control over profitability and cost planning.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><span style=\"background-color: #e8e8e8;\"><strong>How do you calculate manufacturing overhead?<\/strong><\/span><\/summary>\n<p>Start by listing all indirect production expenses for a specific period. Add them together to get total overhead. Then choose a logical allocation base such as labor hours or machine hours. Divide total overhead by that base to determine the overhead rate, and apply it consistently across products.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><span style=\"background-color: #e8e8e8;\"><strong>How can technology help manage manufacturing overhead?<\/strong><\/span><\/summary>\n<p>When you centralize production and accounting data, you gain clearer visibility over indirect costs. You can monitor machine hours, maintenance expenses, and indirect labor more accurately. Better data supports better cost allocation and smarter financial decisions.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><span style=\"background-color: #e8e8e8;\"><strong>How does proper overhead allocation improve financial reporting?<\/strong><\/span><\/summary>\n<p>Accurate overhead allocation improves cost of goods manufactured and cost of goods sold calculations. This results in clearer profit analysis and more reliable financial reports, which help you plan budgets and forecast performance more effectively.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Why should you pay attention to manufacturing overhead?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"If you overlook overhead costs, your pricing can become inaccurate. You might price too low and shrink margins or price too high and lose competitiveness. 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In fact, according to Statista, the manufacturing sector is Malaysia&#8217;s second-largest and has been a key driver [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":8729,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[],"class_list":{"0":"post-8721","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-manufacture"},"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>Manufacturing Overhead: Definition, Examples, and Calculation<\/title>\n<meta name=\"description\" content=\"Manufacturing overhead, or factory overhead, covers indirect production costs. 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