production overhead
[prə-ˈdək-shən ˈō-vər-ˌhed]
nounpl: production overheads
custos gerais de produção
1. Indirect costs associated with manufacturing that cannot be directly traced to specific products, including factory rent, utilities, depreciation, and supervisory salaries
The company allocated production overhead to each unit based on machine hours.
A empresa alocou os custos gerais de produção para cada unidade com base nas horas de máquina.
2. Fixed and variable costs incurred in the manufacturing process that are not direct materials or direct labor
Production overhead increased significantly due to higher energy costs.
Os custos gerais de produção aumentaram significativamente devido aos custos mais altos de energia.
Production overhead is a fundamental concept in cost accounting in both Brazil and the USA. In Brazilian companies, the proper allocation of 'custos gerais de produção' is critical for accurate product costing and pricing decisions, particularly in manufacturing sectors. American firms extensively use overhead allocation methods (such as activity-based costing) for financial reporting and internal management decisions. The term reflects the standardized language of modern accounting practices across both countries.
Related Idioms & Phrases
allocate production overhead
absorb production overhead
apply production overhead
reduce production overhead
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