Time, Utilization & Profitability
Overhead
Определение
Ongoing costs not tied to any specific client project: rent, software subscriptions, internet, insurance, accounting, management salaries. Overhead exists whether you have zero clients or twenty.
Почему это важно
Most freelancers ignore overhead when pricing, making margins look better on paper than reality. Allocating overhead per project separates real profitability tracking from wishful thinking.
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