Overhead charges

Another thermally efficient kiln is the modem mixed-feed vertical kiln ia which coke is admixed with 8.5—20 cm lump limestone and charged into the top of the vertical kiln by a mobile, overhead charging system. However, use of this kiln is waning since the quaUty of mixed-feed kiln lime does not equal that of the other three kilns described above, owing to ash contamination from the coke and poorer reactivity and to the higher cost of coke in most areas. 

A variable expense is considered to be one which is directly proportional to the rate of production Rp or of sales Rs as is most appropriate to the case under consideration. Unless the variation in finished-product inventoiy is large when compared with the total production over the period in question, it is usu ly sufficiently accurate to consider Rp and Rs to be represented by the same-numerical-value R units of sale or production per year. A fixed expense is then considered to be one whiai is not directly proportional to R, such as overhead charges. Fixed expenses are not necessarily constant but may be sub-... 

Companies usually include in the charge for overhead the following items operating supphes, supervision, indirect payroll expenses, plant protection, plant office, general plant overhead, and control laboratory. This overhead charge is frequently taken as an equivalent percentage of the direc t labor cost. 

Recovery of appropriate proportion of overheads. The overhead charge to the supplying department will usually be provided by central finance in accordance with the company s policy for allocation of overheads. 

Chemical plants do not normally employ many people and the cost of operating labour would not normally exceed 15 per cent of the total operating cost. The direct overhead charges would add 20 to 30 per cent to this figure. 

Goods manufactured, cost of Total expense (direct and indirect expenses) including overhead charges. 

If the project and the company are the same, then these are all the costs to be considered. However, it is usual for the project to be situated among other plants belonging to the company on a larger site, and then there are general costs for the whole site (such as a fire station, the security guard system, a canteen) to be shared among all the plants. This overhead charge (direct if it is for the same site, plus indirect for the company s other activities) is usually derived on a capital investment proportional basis. 

Don t accept mark-ups or overhead charges on agency personnel (job-shoppers), local field hires, or subcontracts. Treat them as a passthrough charge. 

General plant overhead—charges to cover corporate overhead functions such as human resources, research and development (R D), information technology, finance, etc. Corporate overhead varies widely depending on the industry sector. Oil refining companies that carry out minimal R D have much lower overhead than pharmaceuticals manufacturers. Plant overhead is typically taken as 65% of total labor (including supervision and direct overhead) plus maintenance. 

Overhead Charges.— Interest, taxes and insurance may be taken at 6, K to 2, and per cent respectively. Depreciation may be based on the following estimated lives and residual values ... 

Does the institution have an overhead charge for government, voluntary organizations, or corporate studies Will the PI have access to these excess monies after the study is complete ... 

However, the value of the alcohol at tlie jjresent price should balance the cost of all material and overhead charges entering into the production of the fermented wash so that the only cost to be considered for the glycerine would be that of purification and distillation. 

Buildings require maintenance like roof repairs, overhead doors fixed, and so on. These charges have typically shown up as overhead charges. As 1 said before, care needs to be taken in what gets defined as overhead so that real costs do not get ignored or masked by other charges. 

Plant fixed costs are operating and maintenance labour and supervision, maintenance materials, rates and insurance, and works overhead charges. 

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