factory burden

[/ˈfæktəri ˈbɜːrdən/]
nounpl: factory burdens
custos indiretos de fabricação
1. The total of all indirect manufacturing costs incurred in producing goods, including overhead expenses such as utilities, maintenance, depreciation, and indirect labor
The factory burden increased significantly due to higher utility costs and equipment maintenance.
O custo indireto de fabricação aumentou significativamente devido aos custos mais altos de utilitários e manutenção de equipamentos.
2. In accounting, the portion of total manufacturing costs that cannot be directly attributed to specific products or units produced
We need to allocate the factory burden across all product lines to determine accurate unit costs.
Precisamos alocar os custos indiretos de fabricação em todas as linhas de produtos para determinar custos unitários precisos.
Factory burden is a technical accounting term widely used in manufacturing industries in both Brazil and the USA. In Brazilian companies, understanding 'custos indiretos de fabricação' is essential for financial planning and product pricing decisions. The concept is fundamental to cost accounting practices and is taught extensively in business and accounting programs in both countries.
Synonyms / Sinônimos
manufacturing overheadfactory overheadindirect manufacturing costsmanufacturing burdenfactory costs
Antonyms / Antônimos
direct labordirect materialsprime cost

Regional Variations

General Brazilian
custos indiretos de fabricação
Most common term in Brazilian accounting and finance
São Paulo
despesas gerais de fabricação
Alternative used in São Paulo business context
Portugal
custos indiretos de produção
Portuguese variant using 'produção' instead of 'fabricação'
General English-speaking
manufacturing overhead
More commonly used synonym in American English

Related Words

overhead allocationcost accountingmanufacturing costsindirect expensescost centerburden rate

Related Idioms & Phrases

distribute the factory burden
allocate factory burden costs
reduce factory burden
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