TERMIUM Plus®

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

applied overhead [1 record]

Record 1 2013-07-24

English

Subject field(s)
  • Cost Accounting
DEF

Overhead costs that have been allocated to a product or activity.

French

Domaine(s)
  • Comptabilité analytique
DEF

Coûts indirects attribués à un produit, un service, une activité ou autre objet de coût au moyen d'un coefficient d'imputation ou clé d'imputation.

OBS

coûts indirects imputés; charges indirectes imputées; coûts imputés; charges imputées : termes habituellement utilisés au pluriel alors que «frais indirects imputés» et «frais imputés» sont toujours utilisés au pluriel.

Key term(s)
  • coût indirect imputé
  • charge indirecte imputée

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
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