They are also known as indirect costs. Indirect costs are things like rent, administrative staff, repairs, machinery, and marketing costs that are essential to your business operations and must be paid regularly.  In our example, indirect costs such as postal rates and insurance are necessary to run a business, but not making a product. As you calculate your overhead, make sure to consider whether something is a fixed cost or a variable cost as well. Fixed costs are those that do not change, and variable costs are those that change according to your business's activity and level of production. These costs will fluctuate based on demand for your product and the market price of materials. If you are starting a bakery, direct costs would be labor wages and ingredients. If you are running a health clinic, they would be your doctors' salaries, stethoscopes, etc.  The most frequent direct costs, as illustrated above, are wages and materials. In simplified terms, direct costs pay for the things on the assembly line, while indirect costs pay for actual assembly line. While you can choose any time frame you'd like, most businesses break down their expense reports by month.  Be consistent with your time-frame -- if you calculate indirect costs monthly, you must calculate direct costs monthly too. Using computer programs like QuickBooks, Excel, or Freshbooks can help you keep your list organized and accessible.  Don't worry just yet about what expense goes where. You need the full picture of your expenses before you can calculate overhead. All companies have inevitable expenses that include taxes, rent, insurance, licensing fees, utilities, accounting and legal teams, administrative staff, facility upkeep, etc. Leave no stone unturned!  Look over expense reports and receipts from the past to make sure you aren't missing anything. Don't forget about recurring expenses, such as renewing a license or filing permits, that occur infrequently. They still count as overhead. If you are a new or aspiring businessperson, you'll...

TL;DR in Indonesian:
Pahami bahwa biaya overhead adalah biaya yang tidak secara langsung berhubungan dengan produk Anda. Pahami bahwa biaya langsung adalah biaya menciptakan produk atau jasa. Buat daftar setiap beban selama satu bulan, satu kuartal, atau satu tahun. Catat semua biaya overhead (tidak langsung) yang umum. Gunakan biaya atau perkiraan lama jika Anda tidak tahu biaya apa saja yang ada. Bagi daftar Anda menjadi biaya langsung dan tidak langsung berdasarkan model bisnis Anda. Tambah semua biaya tidak langsung untuk mendapatkan jumlah biaya overhead.