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to allocate shared overheads

Portuguese translation: alocar custos indiretos (ver abaixo)

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:to allocate shared overheads
Portuguese translation:alocar custos indiretos (ver abaixo)
Entered by: Teresa Bento

13:18 Nov 8, 2007
English to Portuguese translations [PRO]
Bus/Financial - Economics / Microeconomics
English term or phrase: to allocate shared overheads
"Initially, the firm was selling 5000 red pens and 3000 blue pens for a daily profit of 50 dollars (5000 red pens at a 15 cent marhin plus 3000 blue pens at a 10 cents margin minus 1000 dollars of fixed cost). At this point, an accounting consultant was hired to create a system of cost allocation across product lines. The consultant decided **to allocate shared overheads (fixed costs) on the basis of output.** Thus the 1000 dollar running costs of the machine were allocated as 625 dollars to the red-pen production line and 375 dollars to the blue-pen production line. Based on this new accounting system, the blue-pen production line showed a loss of 75 dollars a day (3000 pens at a 10 cent margin, minus a fixed cost of 375 dollars). Accordingly, the firm decided to shut down the blue-pen production line and increase the output of red pens to 8000 per day."

Colegas,
estou com dificuldades relativamente a esta expressão. Há por aqui algum perito em economia que me possa ajudar?
Obrigada :)
Teresa Bento
Portugal
Local time: 15:13
alocar custos indiretos (ver abaixo)
Explanation:
**to allocate shared overheads (fixed costs) on the basis of output.**

O consultor decidiu alocar custos indiretos (custos fixos) com base na produção.

A máquina, nesta parábola, terá, assim, o custo dividido, alocado, entre as canetas vermelhas e as azuil, conforme a quantidade produzida de cada uma.

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Note added at 25 mins (2007-11-08 13:43:47 GMT)
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Teresa, em português de Portugal, talvez fique melhor assim:

"afectar despesas gerais (custos fixos), conforme a produção"

The construction of the analytical accounts system involves an evaluation of the share of the income and, what is even more complicated, of the overheads that can be allocated to each sector.
A construção da contabilidade analítica equivale a avaliar a parte das receitas e, o que é muito mais difícil, a parte das despesas gerais que pode ser afectada a cada um destes vectores.
http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=en&ihmlang=...
Selected response from:

Denise Miranda
Local time: 11:13
Grading comment
Obrigada Denise :)
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3alocar custos indiretos (ver abaixo)
Denise Miranda
5alocar/distribuir encargos de exploração (não previstos) partilhados
Mariana Moreira


  

Answers


13 mins   confidence: Answerer confidence 5/5
alocar/distribuir encargos de exploração (não previstos) partilhados


Explanation:
Fonte: IATE

EE (encargos de exploração) - que compreendem: a) As despesas de cultura, conservação e transporte dos produtos para o armazém e, quando for caso disso, ...
www.inforfisco.pt/Codigos/imicap5.html

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Note added at 13 mins (2007-11-08 13:32:14 GMT)
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não previstos ou não expectáveis

Mariana Moreira
Portugal
Local time: 15:13
Specializes in field
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 159
Login to enter a peer comment (or grade)

22 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
alocar custos indiretos (ver abaixo)


Explanation:
**to allocate shared overheads (fixed costs) on the basis of output.**

O consultor decidiu alocar custos indiretos (custos fixos) com base na produção.

A máquina, nesta parábola, terá, assim, o custo dividido, alocado, entre as canetas vermelhas e as azuil, conforme a quantidade produzida de cada uma.

--------------------------------------------------
Note added at 25 mins (2007-11-08 13:43:47 GMT)
--------------------------------------------------

Teresa, em português de Portugal, talvez fique melhor assim:

"afectar despesas gerais (custos fixos), conforme a produção"

The construction of the analytical accounts system involves an evaluation of the share of the income and, what is even more complicated, of the overheads that can be allocated to each sector.
A construção da contabilidade analítica equivale a avaliar a parte das receitas e, o que é muito mais difícil, a parte das despesas gerais que pode ser afectada a cada um destes vectores.
http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=en&ihmlang=...

Denise Miranda
Local time: 11:13
Works in field
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 28
Grading comment
Obrigada Denise :)

Peer comments on this answer (and responses from the answerer)
agree  rhandler
48 mins
  -> Obrigada, Ralph!
agree  Cristina Pereira: custos ou despesas fixas
57 mins
  -> Obrigada, Cristina!
agree  Humberto Ribas
4 hrs
  -> Obrigada, Humberto!
Login to enter a peer comment (or grade)



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