manufacturing overhead
[/ˌmænjufækʃərɪŋ ˈoʊvərhed/]
nounpl: manufacturing overheads
custos indiretos de fabricação
1. All indirect costs associated with the production of goods that are not directly traceable to specific products, including factory rent, utilities, depreciation, and indirect labor
The company allocated manufacturing overhead costs across all product lines based on machine hours.
A empresa alocou os custos indiretos de fabricação entre todas as linhas de produtos com base nas horas de máquina.
2. Indirect manufacturing expenses incurred in the factory or production facility that support production but cannot be directly assigned to individual units
Manufacturing overhead increased due to higher electricity costs and facility maintenance.
Os custos indiretos de fabricação aumentaram devido aos custos mais altos de eletricidade e manutenção das instalações.
Manufacturing overhead is a critical concept in cost accounting, particularly important in Brazilian manufacturing sectors and multinational corporations operating in Brazil. Understanding and properly allocating overhead is essential for accurate product costing and pricing strategies in competitive markets.
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