fabriekskosten

Fabriekskosten, often translated as factory costs or manufacturing overhead, refers to the expenses incurred in the production process beyond the direct costs of materials and labor. These costs are indirect and essential for the operation of a manufacturing facility. Examples of fabriekskosten include rent or depreciation of the factory building, utilities such as electricity and water, insurance for the plant and equipment, salaries of factory supervisors and maintenance staff, depreciation of machinery, and the cost of consumables not directly incorporated into the product, like lubricants or cleaning supplies.

These costs are crucial for accurate product costing and pricing strategies. By allocating fabriekskosten to individual products, businesses can determine the true cost of manufacturing and ensure that their selling prices are sufficient to cover all expenses and generate a profit. The methods for allocating these indirect costs can vary, with common approaches including direct labor hours, machine hours, or a predetermined overhead rate based on estimated total factory costs and a measure of production activity. Proper management and control of fabriekskosten are vital for a company's profitability and competitiveness in the manufacturing sector.