TERMIUM Plus®

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

price variance [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-02-12

English

Subject field(s)
  • Cost Accounting
  • Market Prices
DEF

The difference between the standard cost of direct materials and labour and their actual cost resulting from changes in the input prices.

French

Domaine(s)
  • Comptabilité analytique
  • Prix (Commercialisation)
DEF

Différence entre le coût unitaire réel et le coût unitaire standard préétabli d'un élément du coût de production pour une unité d'intrants, multipliée par les quantités d'intrant effectivement acquises ou consommées.

OBS

Sous l'influence de l'anglais, on emploie aussi «écart sur prix» en ce sens.

Spanish

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