Did you know that the Small Business Administration (SBA) estimates that restaurants have the highest failure rate of all businesses? Did you know that HVAC contractors run a very close second?

All businesses have regular expenses that are not directly related to producing goods or services. These indirect expenses are termed "overhead" costs. Most businesses calculate overhead costs on a ...

"Overhead" is a business term used to describe operational costs not related to direct materials and labor. Restaurant owners typically absorb these costs and pass the fees onto customers by ...

The overhead ratio measures how much of a company's total revenue is spent on indirect costs. This metric is useful for identifying areas where costs can be reduced to improve profitability. Analyzing ...