Overhead Rates

The FACTON Content overhead rates contain more than 500,000 benchmark data records for materials, manufacturing, sales, administration, development, logistics and maintenance. The data is maintained depending on the country, industry, level of automation in manufacturing, material percentage of the product price and the manufacturing location’s sales volume.

Note

The sales volume refers to the manufacturing location; it does not correspond to the sales volume for the entire company or group of companies.

Figure: Administration - FACTON Content - Overhead Cost Rate category

Composition of FACTON Content - Overhead Cost Rate category

The table below details the information included in the individual overhead rates.

Overhead rate Information included
Material Overhead Cost
  • Purchasing
  • Scheduling (incl. accounting)
  • Acceptance/receiving (incl. QA in receiving and accounting)
  • Receiving storage location (warehouse costs, internal transport)
  • Other (e.g. interns, trainees)
Manufacturing Overhead Cost
  • Factory management (market monitoring, strategy development, management)
  • Production (coordination, worker leadership)
  • Manufacturing (plant development, new acquisitions, optimization)
  • Quality (data preparation, inspection and planning)
  • Process planning (planning, cost accounting, optimization)
  • Other (e.g. trainees, internal transport between systems)
Sales Overheads
  • Sales/back office (customer care, customer management)
  • Sales/field service (new customers, new orders, follow-up orders)
  • Marketing (market monitoring, advertising, leadership concepts)
  • Public relations (information, communication)
  • Other sales (e.g. commissions, exhibitions, trade fairs)
Administration Overhead Cost
  • IT (system availability, security, performance)
  • Human resources (administration, transfer, coordination)
  • Business executives (management)
  • General administration (accounting, controlling, financial statements)
  • Misc Administration (special functions)
  • Remaining administration (all costs may be incurred that can be directly allocated to the worker alongside personnel and material costs)
Development Overheads
  • Basic research (research, university partnerships)
  • Product development (advances and new developments, design engineering)
  • Technical customer support (customization)
  • Other development (external services)
Logistics Overheads
  • Finished goods storage (warehouse, packaging, interest, finished products)
  • Shipping (packaging)
  • External storage area (setup, systems, tools)
  • Order picking (staging, QA, administration)
  • Other logistics (special costs, own delivery vehicles)
Maintenance overhead costs
  • Machines
  • Plants
  • Tools

All of these areas and functions are assigned personnel costs, employer personnel surcharge costs and material costs and their percentages are calculated based on sales volume. The following cost categories are allocated to material costs: vehicle fleet, services, rights, licenses, materials, setup, depreciation costs, energy costs.