Discover how to calculate variable overhead spending variance, its impact on costs, and examples of favorable vs. unfavorable ...

Learn how to calculate the overhead ratio, a key metric for understanding business cost efficiency by comparing operating expenses to income. Discover its importance.

Forbes contributors publish independent expert analyses and insights. I am the Kester and Brynes Professor at Columbia Business School and a Chazen Senior Scholar at the Jerome A. Chazen Institute for ...

Overhead costs, ranging from attorney and staff salaries to technology costs and healthcare expenses, are continuing to increase year over year. Firm leaders are taking two approaches to address the ...

It’s been 10 years since his hugely influential TED Talk, and Dan Pallotta still can’t stop talking about overhead. We spoke with Pallotta about his new film, how the nonprofit world has (and hasn’t) ...

The Ford Foundation works with thousands of nonprofits, each with different needs and structures. Yet its program grants pay for related indirect costs at a single rate — 20 percent of the grant. Such ...

The National Institutes of Health (NIH) issued guidance capping the “indirect costs” of all NIH grants at 15%. Universities such as Stanford, University of Pennsylvania, and Harvard have been ...

"Our size constrains how comfortable we are raising our rates. I don't want to raise rates more than 4 or 5%, because our clients come to us because we offer something different than those big firms," ...