indirect labor
[ɪnˈdɪrɛkt ˈleɪbər]
nounpl: indirect labor (uncountable) / indirect laborers (countable)
mão de obra indireta
1. Labor costs for employees who do not directly produce goods or services but support the production process, such as supervisors, maintenance workers, quality control inspectors, and warehouse staff
The company's indirect labor includes human resources, accounting, and facility maintenance personnel.
A mão de obra indireta da empresa inclui pessoal de recursos humanos, contabilidade e manutenção de instalações.
2. In accounting and cost management, expenses related to workers whose time cannot be directly traced to specific products or services
Indirect labor is allocated to products as overhead rather than as a direct production cost.
A mão de obra indireta é alocada aos produtos como despesa geral em vez de custo direto de produção.
In Brazilian manufacturing and industrial sectors, 'mão de obra indireta' is a standard accounting and management term used extensively in cost accounting systems. The distinction between direct and indirect labor is crucial in Brazilian cost management practices, particularly in larger manufacturing companies and industrial operations. In the USA, this term is fundamental to cost accounting, especially under systems like Activity-Based Costing (ABC) and traditional absorption costing methods.
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