TERMIUM Plus®

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

factory overhead budget [1 record]

Record 1 2017-02-13

English

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

Schedule of all expected manufacturing costs except for direct material and direct labor.

OBS

Factory overhead items include indirect material, indirect labor, factory rent, and factory insurance.

French

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

Budget portant sur l'ensemble des coûts indirects de production prévus pour réaliser le programme de production.

OBS

Ce budget établit les prévisions pour tous les éléments du coût de revient à l'exception des coûts directs (essentiellement le coût des matières premières et le coût de la main-d'œuvre directe).

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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