baseline account
[ˈbeɪslaɪn əˈkaʊnt]
nounpl: baseline accounts
conta de referência
1. A financial or operational account established at the beginning of a project, period, or analysis to serve as a reference point for measuring changes, progress, or performance
The company established a baseline account to track spending before implementing the new cost-saving initiative.
A empresa estabeleceu uma conta de referência para rastrear gastos antes de implementar a nova iniciativa de economia de custos.
2. An initial record or snapshot of financial data, metrics, or conditions used for comparison and evaluation purposes
Without a proper baseline account, it's impossible to measure the impact of the marketing campaign.
Sem uma conta de referência apropriada, é impossível medir o impacto da campanha de marketing.
3. In accounting and project management, a documented starting point against which future performance is compared
The baseline account showed that operational costs were 15% higher than industry standards.
A conta de referência mostrou que os custos operacionais eram 15% superiores aos padrões do setor.
This term is primarily used in corporate, financial, and project management contexts in both Brazil and the United States. It's common in multinational companies, consulting firms, and organizations implementing process improvements or financial audits. The concept reflects a data-driven approach to business management that is standard in Anglo-American business culture and increasingly adopted in Brazilian corporate environments.
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