structures industrielles


Senior Member
La quote-part est calculée en divisant la somme des structures industrielles de l’entité concernée pour une période par le nombre d’heures productives de la même période.

The portion is calculated by dividing the sum of manufacturing overheads for the entity in question for a period by the number of production hours for that same period.

In this context, "structures industrielles" seems to translate as "manufacturing overheads" - I can't find any confirmation of this in my searches - can an accountant confirm ?
  • chapteryx

    Senior Member
    Again answering my own question: further research indicates that my "structures industrielles" includes expenses necessary for production outside of direct costs assigned to products, notably, quality, security, supervision, purchasing services etc.
    Manufacturing overheads appears to be entirely suitable.