Distribution overheads
Distribution overheads are costs that are incurred in the sale of products , but cannot be directly allocated to the individual product . English SG&A , an abbreviation for "Selling, General and Administrative Expenses", but which is comparable to sales overheads.
In cost accounting , the distribution overheads are determined in the cost center accounting using the operating accounting sheet .
The sales overhead surcharge rate , for further calculations , is calculated in cost unit time accounting from the ratio of sales overhead to the cost of sales , in cost unit accounting from the ratio of sales overhead to production costs .
Examples of sales overhead costs are: costs for storing the finished goods, for the sales office, for advertising . Packaging and shipping costs are only included in sales overheads if they cannot be determined individually for the product sold ( special direct sales costs).
There is a prohibition on capitalizing the balance sheet for sales overheads in accordance with Section 255 HGB .
