distributed cost

[dɪˈstrɪbjətɪd kɔːst]
nounpl: distributed costs
custo distribuído
1. An expense that is allocated or spread across multiple cost centers, departments, products, or time periods rather than being assigned to a single entity
The distributed cost of the office rent is divided equally among all departments.
O custo distribuído do aluguel do escritório é dividido igualmente entre todos os departamentos.
2. In accounting, a cost that is apportioned among various units of production or service based on a predetermined allocation method
Overhead distributed costs must be carefully tracked to ensure accurate product costing.
Os custos distribuídos de despesas gerais devem ser cuidadosamente rastreados para garantir a precisão do custeio do produto.
3. In computing, the cost associated with spreading computational resources or processes across multiple systems or networks
The distributed cost of cloud infrastructure includes server usage, bandwidth, and storage allocation.
O custo distribuído da infraestrutura em nuvem inclui uso de servidor, alocação de largura de banda e armazenamento.
In Brazil, 'distributed cost' is a fundamental concept in accounting practices, particularly in manufacturing and service industries. The term 'custo rateado' is equally prevalent in São Paulo's business environment due to its emphasis on industrial production and cost control methodologies. In American and international business contexts, understanding distributed costs is essential for accurate financial reporting and management decision-making, making it a critical term in both MBA programs and professional accounting certifications.
Synonyms / Sinônimos
allocated costapportioned costoverhead costshared costindirect cost
Antonyms / Antônimos
direct costvariable costfixed costspecific costtraceable cost

Regional Variations

General Brazilian
custo distribuído
Standard term used in accounting and finance contexts across Brazil
São Paulo
custo rateado
Alternative term commonly used in business and accounting circles, emphasis on ratios and proportional allocation
Rio de Janeiro
custo distribuído
Standard term with occasional use of 'custo alocado' in financial contexts
Portugal
custo distribuído
Standard European Portuguese term; sometimes uses 'custo repartido' for allocation context

Related Words

cost allocationcost centeroverhead allocationburden ratecost apportionmentindirect costs

Related Idioms & Phrases

split the costs
divide the expenses
spread the overhead
allocate resources
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