Define: Variable Production Overhead

UK Accounting Glossary

Definition: Variable Production Overhead

What is the dictionary definition of Variable Production Overhead?

Dictionary Definition

The Variable Production Overhead refers to elements of an organisation’s indirect manufacturing costs that vary in total in proportion to changes in the level of production or sales.

Examples include Factory Power & Depreciation of Machinery (using the production-unit method).


Full Definition of Variable Production Overhead

Variable production overheads are those manufacturing costs that vary in relation to changes in the output of production.


Cite Term

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Page URL
Modern Language Association (MLA):
Variable Production Overhead. Payroll & Accounting Heaven Ltd. March 30, 2020
Chicago Manual of Style (CMS):
Variable Production Overhead. Payroll & Accounting Heaven Ltd. (accessed: March 30, 2020).
American Psychological Association (APA):
Variable Production Overhead. Retrieved March 30, 2020, from website:

Definition Sources

Definitions for Variable Production Overhead are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 5th May 2019.