TERMIUM Plus®

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

overhead variances [1 record]

Record 1 2010-08-20

English

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

The difference between total actual overhead and total applied overhead.

French

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

Ensemble des écarts sur coûts standard relatifs aux coûts indirects, comprenant l'écart sur dépense (ou écart sur budget), l'écart sur rendement et l'écart sur volume (ou écart sur activité), et dont la somme algébrique est égale à la différence entre les coûts indirects réels d'une production donnée et les coûts indirects imputés à cette production.

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: