ABSTRACT

It is apparent that overheads are in the main of a fixed nature, and can be substantially reduced only by dispensing with staff. They can be recouped only by carrying out work, and it is important to the continued existence of a construction organisation and the welfare of all who are employed in it that all such work embraces an ovehead recovery. Table 17 provides a list of the main headings of head office overheads. As expressed elsewhere in this booklet, what to some construction organisations is a site overhead is to others a head office overhead. When site and head office overheads are combined, they should

prove to be on much the same scale in both types of organisation.