In the management of a business control of overhead charges is very important. We need not stop to consider in what way, exactly, accountants define "over-head charges" or "working expenses." They will probably say they are charges connected with non-productive work, but what one person considers being non-productive work, another person may think otherwise. He may take a different view. The practical point at issue is, when overhead charges seem to be in excess of what they should be in relation to turnover, what is the best direction in which to turn to effect a reduction? In the absence of complete information, it is quite possible, with decreasing sales, for a manager to think he is still making a sufficient margin of profit, while in reality he is not. His final accounts at the end of the year may give him a rude shock. leia todo o artigo
a multi-disciplined approach to achieving organisational objectives by making the best use of knowledge
