cost pool component
[kɔst puːl kəmˈpoʊnənt]
nounpl: cost pool components
componente do centro de custo
1. An individual element or item that contributes to a cost pool, which is a grouping of individual costs that are allocated to cost objects using a common allocation base in accounting and cost management.
Labor costs and machine maintenance are significant cost pool components in manufacturing overhead allocation.
Custos de mão de obra e manutenção de máquinas são componentes importantes do centro de custo na alocação de overhead de fabricação.
2. A specific cost item included in an aggregated collection of costs used for allocation purposes in activity-based costing or traditional costing systems.
Each cost pool component must be tracked separately to ensure accurate cost allocation to products.
Cada componente do centro de custo deve ser rastreado separadamente para garantir alocação precisa de custos aos produtos.
This is specialized accounting and finance terminology primarily used in professional contexts such as management accounting, cost analysis, and financial planning. It is particularly important in manufacturing and service industries where accurate cost allocation is critical for pricing decisions and profitability analysis. The term reflects the structured approach to cost management that is fundamental to both Brazilian and American accounting practices.
Related Idioms & Phrases
break down the cost pool components
allocate cost pool components
identify cost pool components
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