TERMIUM Plus®

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

residual income [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1996-03-07

English

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

A means of measuring decentralized divisional performance which stresses profit responsibility and the financial management efficiency of the division managers and typically computed as the difference between divisional profitability and a charge for capital resources committed to the decentralized unit.

French

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

Mesure de la rentabilité d'une section ou d'un centre de responsabilité de l'entité, correspondant au résultat net de cette section ou de ce centre, diminué du montant des intérêts théoriques calculés sur le capital qui y est investi.

Spanish

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