direct labor hours
[/dəˈrɛkt ˈleɪbər aʊrz/]
nounpl: direct labor hours
horas de mão de obra direta
1. The total number of hours spent by employees directly involved in the production or manufacturing of goods, excluding indirect labor such as supervisors, maintenance staff, or administrative personnel.
The company calculated that 500 direct labor hours were needed to complete the project.
A empresa calculou que 500 horas de mão de obra direta eram necessárias para concluir o projeto.
2. A key metric in cost accounting used to allocate manufacturing overhead and determine product costs.
Direct labor hours are essential for calculating the standard cost of each unit produced.
As horas de mão de obra direta são essenciais para calcular o custo padrão de cada unidade produzida.
Direct labor hours is a fundamental concept in both American and Brazilian manufacturing and accounting industries. It is widely used in cost accounting, budgeting, and performance management. In Brazil, companies often use this metric for labor cost control and productivity analysis, particularly in the automotive, textile, and manufacturing sectors. The term reflects the industrial importance in both countries and is standardized in professional accounting practices.
Related Idioms & Phrases
track direct labor hours
allocate direct labor hours
reduce direct labor hours
monitor direct labor hours
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