overhead materials
[/ˈoʊvərˌhɛd məˈtɪriəlz/]
nounpl: overhead materials
materiais gerais de overhead
1. Materials and supplies used in the production process that cannot be directly attributed to a specific product or service, including items such as lubricants, cleaning supplies, and maintenance materials
The factory allocated overhead materials to each production department based on machine hours.
A fábrica alocou materiais gerais de overhead para cada departamento de produção com base nas horas de máquina.
2. In accounting and cost management, indirect materials that are part of manufacturing overhead costs but are not easily traceable to individual products
Overhead materials increased by 15% this quarter due to higher maintenance requirements.
Os materiais de overhead aumentaram 15% este trimestre devido aos maiores requisitos de manutenção.
In Brazilian business and manufacturing contexts, 'overhead materials' is a technical accounting term widely used in industrial settings. While the English term is often retained in finance departments and multinational companies, many Brazilian companies prefer the Portuguese translation 'materiais gerais de overhead' or 'materiais indiretos' for clearer internal communication. This reflects a balance between maintaining international accounting standards and adapting terminology to local business practices.
Related Idioms & Phrases
cutting overhead materials costs
allocating overhead materials
overhead materials variance
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