Managing and controlling overhead costs can start from estimating and measuring it
precisely with details from the contract documents and to apply a pre-determined plan for
the work, in addition to apply periodical measurements during the projects life to understand
clearly the actual expenditures. Also separating between job site overhead and the general
and administration overhead is considered one of the main important issues under the
management and controlling process. The staff wages was the highest overhead
component, while the insurance and taxes fees were the second highest.