TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
normal cost [2 records]
Record 1 - internal organization data 2012-04-23
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Financial and Budgetary Management
- Operations Research and Management
Record 1, Main entry term, English
- normal cost
1, record 1, English, normal%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The expenditure incurred on normal resources for completing any activity in normal time is known as normal costs. 3, record 1, English, - normal%20cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Gestion budgétaire et financière
- Recherche et gestion opérationnelles
Record 1, Main entry term, French
- coût normal
1, record 1, French, co%C3%BBt%20normal
masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
- Gestión presupuestaria y financiera
- Investigación y gestión operacionales
Record 1, Main entry term, Spanish
- costo normal
1, record 1, Spanish, costo%20normal
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- coste normal 2, record 1, Spanish, coste%20normal
correct, masculine noun, Spain
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Costo incurrido al realizar una actividad en un tiempo normal. 1, record 1, Spanish, - costo%20normal
Record number: 1, Textual support number: 1 OBS
Este costo es presupuestado. 1, record 1, Spanish, - costo%20normal
Record number: 1, Textual support number: 2 OBS
El costo normal es una de las variables de entrada empleadas en el método de la ruta crítica o CPM [por sus siglas en inglés]. 3, record 1, Spanish, - costo%20normal
Record number: 1, Textual support number: 3 OBS
[El] CPM es una herramienta de tipo determinístico para el análisis de redes de proyectos. 1, record 1, Spanish, - costo%20normal
Record 2 - internal organization data 2010-09-13
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
- Financial and Budgetary Management
Record 2, Main entry term, English
- normal cost
1, record 2, English, normal%20cost
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Prime cost plus overhead allocated to products or services produced at a rate established for a predetermined "normal" level of activity and its associated overhead. 1, record 2, English, - normal%20cost
Record number: 2, Textual support number: 1 OBS
Overabsorption and underabsorption of overhead results when actual activity exceeds or falls short of normal. 1, record 2, English, - normal%20cost
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
- Gestion budgétaire et financière
Record 2, Main entry term, French
- coût de revient rationnel
1, record 2, French, co%C3%BBt%20de%20revient%20rationnel
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- coût rationnel 1, record 2, French, co%C3%BBt%20rationnel
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Coût de revient comprenant les coûts directs réels (matières premières et main-d'œuvre directe) affectés à l'objet de coût, auxquels s'ajoute une juste part des coûts indirects, attribuée à l'objet de coût par imputation au moyen d'un coefficient predeterminé appliqué à la quantité réelle d'unités d'œuvre. 1, record 2, French, - co%C3%BBt%20de%20revient%20rationnel
Record 2, Spanish
Record 2, Textual support, Spanish
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