Overheads 经常开支费用；一般管理费。不能归入为生产特定产品、提供服务或劳务支出的事业管理支出费用，如房租、水电、煤气等公用事业费，辅助行政人员薪金等，固定的或通常的经营管理费用。亦称行政管理费（administrative expense）、办公费（office expense），有时也叫indirect costs （间接费用）。维基百科中对其定义如下：In business, overhead or overhead expense refers to an ongoing expense of operating a business. Overheads are the expenditure which cannot be conveniently traced to or identified with any particular cost unit, unlike operating expenses such as raw material and labor. Therefore, overheads cannot be immediately associated with the products or services being offered, thus do not directly generate profits.[1] However, overheads are still vital to business operations as they provide critical support for the business to carry out profit making activities.

例句：

Labour, fixed overheads, variable overheads, packaging cost, inland transportation cost and port cost will be reviewed and agreed by the Parties every three months.

劳工费用、固定间接费用、可变间接费用、包装费用、内陆运输费用和港口费用将由双方每三个月审查并予以商定。

对于大多数的企业来说，计算间接费用主要用于编制预算，但也有一些企业计算间接费用，从而算出向消费者收取多少钱才能盈利。以下是几种计算企业间接费用的会计工具：

Break-even analysis 收支平衡分析是研究固定成本、变动成本和利润关系的一个非常有用的工具， 收支平衡点能够告知投资将于何时产生积极回报。它可以用直观的图表或者简单的公式来表达。 通过收支平衡分析，可以计算出在一给定价格水平上，为了覆盖所有成本所必需达到的最低产量。

Activity-based costing ABC成本法是根据事物的经济 、技术等方面的主要特征，运用数理统计方法，进行统计、排列和分析，抓住主要矛盾，分清重点与一般，从而有区别地采取管理方式的一种定量管理方法。