overhead rate
[/ˈoʊvərhed reɪt/]
nounpl: overhead rates
taxa de overhead
1. The ratio of total overhead costs to a specific allocation base (such as direct labor hours, machine hours, or units produced), used to allocate indirect costs to products or services
The company calculated an overhead rate of $25 per direct labor hour to allocate manufacturing costs.
A empresa calculou uma taxa de overhead de $25 por hora de mão de obra direta para alocar custos de fabricação.
2. In accounting and finance, a predetermined rate used to apply overhead costs to cost objects in a manufacturing or service environment
Using the overhead rate, each product was charged with its proportional share of indirect costs.
Utilizando a taxa de overhead, cada produto foi cobrado com sua parte proporcional dos custos indiretos.
This is a technical accounting term widely used in both Brazilian and North American business environments. While 'overhead rate' is commonly used in Brazil's financial sector due to international business practices, Portugal tends to prefer the translated term 'taxa de custos gerais.' The term reflects the importance of cost allocation in manufacturing and service industries across both English and Portuguese-speaking business communities.
Look up more words on Fala2Me
The free English-Portuguese dictionary with real Brazilian accents, NYC slang, conjugator and more
Open Fala2Me →