TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

PERT/cost method [1 record]

Record 1 2010-12-14

English

Subject field(s)
  • Operations Research and Management
  • Cost Accounting
DEF

A networking technique with a superimposed cost accounting system in which managers are assigned to supervise and control costs of individual or groups of activities related by the network.

OBS

PERT: Program Evaluation and Review Technique.

French

Domaine(s)
  • Recherche et gestion opérationnelles
  • Comptabilité analytique
DEF

Méthode de programmation optimale qui consiste à établir une relation précise entre la durée et la structure des coûts de certaines activités et à optimiser ces coûts pour obtenir une rentabilité maximale.

Spanish

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