Русско-англо-русский юридический словарь

non-production expenses–indirect costs such as administrative overheads that do not contribute directly to the manufacturing cost. (BusinessDictionary)

Production costs exclude all non-production expenses such as administration, selling, distribution and research overheads. (Essentials of Management Accounting in Business by Mike Bendrey, Roger Hussey, Colston West)

For a manufacturing business, the cost of finished goods will be the direct costs of labour, materials and expenses, and in addition will include factory overheads absorbed into the product. (Business Case Studies)