TERMIUM Plus®

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

applied cost [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-09-27

English

Subject field(s)
  • Cost Accounting
  • Financial and Budgetary Management
DEF

A cost that has been assigned or apportioned to a product or activity.

French

Domaine(s)
  • Comptabilité analytique
  • Gestion budgétaire et financière
DEF

Coût attribué en tout ou en partie à un produit, un service, une activité ou tout autre objet de coût.

OBS

Il existe une distinction nette entre un «coût affecté» (inscrit immédiatement, sans calcul intermédiaire), un «coût réparti» (inscrit à l'aide d'une clé de répartition fondée sur les surfaces occupées, la puissance installée, etc.) et un «coût imputé» (inscrit ou calculé à l'aide d'une clé d'imputation ou d'un coefficient d'imputation).

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
  • Gestión presupuestaria y financiera
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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