common cost
[/ˈkɑːmən kɔːst/]
nounpl: common costs
custo comum
1. An expense that is shared by multiple departments, projects, or cost centers and cannot be easily allocated to a single entity
The rent for the office building is a common cost that must be distributed among all departments.
O aluguel do prédio comercial é um custo comum que deve ser distribuído entre todos os departamentos.
2. In accounting, a cost incurred for the benefit of multiple products or services that requires an allocation method for fair distribution
Utilities and maintenance are common costs that need to be allocated based on square footage or usage.
Serviços públicos e manutenção são custos comuns que precisam ser alocados com base em metragem quadrada ou uso.
3. In joint production, costs incurred before the split-off point that benefit multiple products
Raw materials purchased for multiple product lines represent a common cost in manufacturing.
Matérias-primas compradas para múltiplas linhas de produtos representam um custo comum na manufatura.
In Brazilian and Portuguese business environments, the concept of 'custo comum' is fundamental to accounting practices and financial management. Brazilian companies typically follow accounting standards that require clear documentation and allocation methods for common costs to ensure transparency in financial reporting. This is particularly important in larger corporations and in manufacturing sectors where joint production is common.
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