諸経費
解説 Definition
overheads は overhead（間接費、諸経費）の複数形です。事業を続けるために必要な家賃、光熱費、管理費など、直接の製品原価以外の費用を指します。
Overheads are the continuing indirect expenses required to operate a business or organization, such as rent, insurance, utilities, and administrative costs. They are not costs that can be attributed directly to producing a particular item or providing a specific service.
覚え方のコツ Memory Tip
単数形 overhead「間接費・諸経費」に複数語尾 -s を付けた形で、語末 /d/ の後なので -s は /z/ と発音します。製品一個に直接対応する材料費ではなく、rent、insurance、utilities など事業全体の「頭上に常にかかる」費用を想像し、reduce overheads、higher overheads という組み合わせで覚えます。
Start with the accounting noun overhead and add the regular plural ending -s. Since overhead ends in the voiced sound /d/, the ending is pronounced /z/. Imagine costs hanging “over the head” of a business whether or not a particular product is being made: rent, insurance, electricity, storage, and administration. This separates overheads from direct costs such as the materials used in one product. British English often uses the plural overheads, while overhead is also common, especially as a collective term. Learn the frequent combinations reduce overheads, cover overheads, and high overheads.
例文
The small shop reduced its overheads by sharing storage space.
その小さな店は、倉庫スペースを共有して諸経費を削減しました。
Rent and insurance are part of the company's overheads.
家賃と保険料は、その会社の諸経費に含まれます。
Higher overheads made it difficult for the studio to lower its prices.
諸経費が高いため、そのスタジオは価格を下げにくくなっていました。
overheads の類義語・関連語
overheads の語源・成り立ち Etymology
古英語 ofer（上に）+ heafod（頭）から。元は「頭上にかかるもの」で、転じて事業運営に常にかかる間接費用を指す。overhead（頭上の）と同根。日本語の「諸経費」同様、直接費以外の維持費全般を表す。
Overheads is the plural of overhead, a compound of over and head, both inherited from Old English. The literal adjective and adverb referred to something located above one's head. The business sense developed figuratively for continuing expenses that stand over an enterprise and cannot readily be assigned to one particular product or service. In accounting usage, the plural overheads is especially common in British English for rent, utilities, administration, and similar indirect costs.
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